Author: admin_gst

GST – States – 24924-FIN-CT1-TAX-0043/2017 – Dated:- 27-7-2018 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT ****** NOTIFICATION The 27th July, 2018 S.R.O. No. – In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following amendments in the notification of the Government of Odisha in the Finance Department No. 19833-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the, Extraordinary No. 1134, dated the 29th June, 2017, bearing S.R.O. No. 296/2017 as amended from time to time and the last such amendment in the notifications of the Government

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

owing shall be substituted,- 102A. 2306 De-oiled rice bran Explanation: The exemption applies to de-oil rice bran falling under heading 2306 with effect from 25th January, 2018 ; (iv) after Serial No. 114, the following serial numbers with its entries shall be inserted under the appropriate columns, namely: – 114 46 Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 114B 44 or 68 Deities made of stone, marble or wood ; (v) for Serial No. 117 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after Serial No. 132, the following serial numb

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 71/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No.71/GST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much state tax leviable thereon under section 9 of the Haryana Goods and Service Tax Act, 2017 (19 of 2017) as is in excess of the rate specified in column (4) of the said Table. Explanation – For the purpose of this notification, the expression handicraft goods means Goods predominantly made by hand even though some tools or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

4504 90 Art ware of cork [including articles of sholapith] 6 % 7. 4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 2.5 % 8. 4823 Articles made of paper mache 2.5 % 9. 5607, 5609 Coir articles 2.5 % 10. 56090020, 56090090 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps. 2.5% 11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5 % 12. 5804 30 00 Handmade lace 2.5 % 13. 5805 Hand-woven tapestries 2.5 % 14. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5 % 15. 5810 Hand embroidered articles 2.5 % 16. 6117, 6214 Handmad

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

99 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 6 % 30. 7616 99 90 Aluminium art ware 6 % 31. 8306 Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idols, Swamimalai bronze icons, dhokrajaali) 6 % 32. 9405 10 Handcrafted lamps (including panchloga lamp) 6 % 33. 9401 50, 9403 80 Furniture of bamboo, rattan and cane 6 % 34. 9503 Dolls or other toys made of wood or metal or textile material [including wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 6 % 35. 9504 Ganjifa card 6 % 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 6 % 37. 9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 70/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No.70/GST-2.- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 39/ST-2, dated th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 69/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No.69/GST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, in the Schedule,- (i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inser

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

de of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope ; (v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:- 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 132A 53 Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 13/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 13/2018-Puducherry GST (Rate) ORDER: Puducherry, the 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.11/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, namely:- In the said notification, in the Table, – (i) against serial numbe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional. Explanation 2.- This item excludes the supplies covered under item 7 (v). Explanation 3.- declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e place of delivery of goods by a multimodal transporter; (b) mode of transport means carriage of goods by road, air, rail, inland waterways or sea; (c) multimodal transporter means a person who,- a) enters into a contract under which he undertakes to perform multimodal transportation against freight; and b) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 6 – (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – ; (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: – (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.-For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff ite

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 67/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No.67/GST-2.- In exercise of the powers conferred by sub-section (3) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary so to do, for the purpose of clarifying the scope and applicability of the Haryana Government, Excise and Taxation De

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 19/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 19/2018-Puducherry GST (Rate) Puducherry, the 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.2/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, namel

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to, the following serial numbers and the entries shall be inserted, namely: – 114A 44 or 68 Deities made of stone, marble or wood 114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope ; (v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:- 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 132A 53 Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 66/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No. 66 /GST-2.- In exercise of the powers conferred by sub-section (2) of section 7 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 49/ST-2, dated the 30th June, 2017, namely:- A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 68/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No. 68/GST-2.- In exercise of the powers conferred by sub-section (1) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, – (A) in Schedule I – 2.5%, (i) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 102 A 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) ; (ii) in S. No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 2515 (Except

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sale value not exceeding ₹ 1000 per piece ; (viii) in S. No. 225, in column (3), for the figure 500 the figure 1000 shall be substituted; (ix) in S. No. 264, for the entry in column (3), the entry Biomass briquettes or solid bio fuel pellets , shall be substituted; (B) in Schedule II-6%, – (i) S. No. 57B and the entries relating thereto shall be omitted; (ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 96A 4409 Bamboo flooring ; (iii) in S. No. 146, in the entry in column (3), the words except the items covered in 219 in Schedule I , shall be inserted at the end; (iv) S. No. 147 and the entries relating thereto shall be omitted; (v) after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 185A 7419 99 30 Brass Kerosene Pressure Stove ; (vi) for S. No. 195A and the entries relating thereto, the following serial numbers and the entries sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather ; (iii) after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 54B 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like ; (iv) in S. No. 137, in column (3), after the words, or end-jointed the brackets and words, [other than bamboo floori

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uding machines which both wash and dry ; (x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 376AA 8507 60 00 Lithium-ion Batteries 376AB 8508 Vacuum cleaners 376AC 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor ; (xi) after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domesti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles ; (xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] ; (xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 9607 20 00 Parts of slide fasteners ; (xvii) after S. No. 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 449AA 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations ; (D) in Schedule-IV

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 65/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No.65/GST-2.- In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 48/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 48/ST-2, dated the 30th June, 2017, – (i) In the Table, after serial number 10 and the entries there against, the following serial number and the entries there against

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 64/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No. 64/GST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 47/ST-2, dated the 30th June, 2017, – (i) in the Table, – (a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted; (b) against serial number 5, in the entry in column (3), the words Central Government, State Government, Union territory, loc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

icultural use. Nil Nil ; (e) against serial number 14, in the entry in column (3), for the words declared tariff , the words value of supply shall be substituted; (f) against serial number 19A, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (g) against serial number 19B, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil ; (i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tandards Authority of India (FSSAI) to Food Business Operators. Nil Nil ; (m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil ; (n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- mining lease holder means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules m

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 77A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil Nil ; (ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely: – (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of pr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 63/GST-2 – Dated:- 27-7-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th July, 2018 No.63/GST-2.- In exercise of the powers conferred by sub-section (1) of section 9, sub section (1) of section 11, sub section (5) of section 15 and sub section (1) of section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, – In the Table, – (a) against serial number 7, in column (3)- a. for item (i), and the entries there against in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (i) Supply, by w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ered under item 7 (v). Explanation 3.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (b) in items (ii), (vi) and (viii),- (A) for the words declared tariff wherever they occur, the words value of supply shall be substituted; (B) the Expla

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rson who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 6 – (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – ; (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 – (ii) Telecommunications, broadcas

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1029-F.T. – Dated:- 27-7-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1029-F.T. Howrah, the 27th day of July, 2018. No. 13/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendments in this Department notification No.1135-F.T. [11/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely: – In the said notification, in the Table, – (i) against serial number 7, in column (3)- a. for item (i), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

– This item excludes the supplies covered under item 7 (v). Explanation 3.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (b) in items (ii), (vi) and (viii),- (A) for the words declared tariff wherever they occur, the words value of suppl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(c) multimodal transporter means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 6 – (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – ; (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1030-F.T. – Dated:- 27-7-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1030-F.T. Howrah, the 27th day of July, 2018. No. 14/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 ( West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No.1136-F.T. [12/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely: – In the said notification, – (i) in the Table, – (a) against serial number 4, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted; (b) against serial number 5, in the entry in column (3), the words "Central

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

o the tube well of the farmer or agriculturalist for agricultural use. Nil Nil ; (e) against serial number 14, in the entry in column (3), for the words declared tariff , the words value of supply shall be substituted; (f) against serial number 19A, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (g) against serial number 19B, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil ; (i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

esting of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil Nil ; (m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil ; (n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- mining lease holder means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 195

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vices tax paid by the mining lease holders on royalty. ; (o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 77A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil Nil ; (ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely: – (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1033-F.T. – Dated:- 27-7-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No.1033-F.T. Howrah, the 27th day of July, 2018 No. 17/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. 1125-F.T.. dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 – GST – States – 1034-F.T. – Dated:- 27-7-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No.1034-F.T. Howrah, the 27th day of July, 2018. No. 18/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendments in this Department notification No.1125-F.T. [1/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely: – In the said notification, – (A) in Schedule I-2.5%, (i) after serial No. 102 and the entries relating thereto, the following serial number and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n column (3), the entry all goods shall be substituted; (vii) in serial No. 225, in column (3), for the figure "500" the figure "1000" shall be substituted; (viii) in serial No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely: (2) (3) "61 or 6501 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece"; (ix) in S. No. 264, for the entry in column (3), the entry Biomass briquettes or solid bio fuel pellets , shall be substituted; (B) in Schedule II-6%, – (i) Serial No. 57B and the entries relating thereto shall be omitted; (ii) after serial No. 96 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – "96A 4409 Bamboo flooring"; (iii) in serial No. 146, in the entry in column (3), the words "except the items covered in 219 in Schedule II", shall be inserted in the end;

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

i) in serial No. 25, in column (3), after the words, "of any strength", the words, and brackets "[other than ethyl alcoholsupplied to Oil Marketing Companies for blending with motor spirit (petrol)]" shall be inserted; (ii) after serial No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 52A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather ; (iii) after S. No. 54A and the entries relating thereto, the following serial num

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oning machines of heading 8415 ; (viii) in serial No. 321, for the entry in column (3), the entry "Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]" shall be substituted; (ix) after serial No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 341A 8450 Household or laundry-type washing machines, including machines which both wash and dry ; (x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 376AA 8507 60 00 Lithium-ion Batteries 376AB 8508 Vacuum cleaners 376AC 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor ; (xi) after S. No.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) ; (xiv) after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles ; (xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] ; (x

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 21/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 21/2018-Puducherry GST (Rate) Puducherry, dt. 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much State tax leviable thereon under section 9 of the said Act as is in excess of the rate specified in column (4) of the said Table. Explanation – For the purpose of this notification, the expression handicraft goods means Good

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

work, ambadi sisal craft] 6% 6. 4503 90 90 4504 90 Art ware of cork [including articles of sholapith] 6% 7. 4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 2.5% 8. 4823 Articles made of paper mache 2.5% 9. 5607, 5609 Coir articles 2.5 % 10. 56090020, 56090090 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 2.5% 11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5% 12. 5804 30 00 Handmade lace 2.5% 13. 5805 Hand-woven tapestries 2.5% 14. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5% 15. 5810 Hand embroidered ar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f iron 6% 29. 7419 99 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 6% 30. 7616 99 90 Aluminium art ware 6% 31. 8306 Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokrajaali) 6% 32. 9405 10 Handcrafted lamps (including panchloga lamp) 6% 33. 9401 50, 9403 80 Furniture of bamboo, rattan and cane 6% 34. 9503 Dolls or other toys made of wood or metal or textile material [including wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 6% 35. 9504 Ganjifa card 6% 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 6% 37. 9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 20/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 20/2018-Puducherry GST (Rate) Puducherry, the 27th July, 2018 NOTIFICATION In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant- Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No.5/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. 1126-F.T. dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 – GST – States – 1035-F.T. – Dated:- 27-7-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No.1035-F.T. Howrah, the 27th day of July, 2018. No. 19/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, hereby makes the following further amendments in this Department notification No. 1126-F.T. [2/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – "114A 46 Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 114B 44 or 68 Deities made of stone, marble or wood "; (v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:- 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 132A 53 Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 18/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 18/2018-Puducherry GST (Rate) Puducherry, the 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 1/2017Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the June, 2017, namely: In the said notification, – (A) in Schedule I-2.5%, (i) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 102 A 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lowing entries shall be substituted, namely:- 61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece ; (viii) in S. No. 225, in column (3), for the figure 500 the figure 1000 shall be substituted; (ix) in S. No. 264, for the entry in column (3), the entry Biomass briquettes or solid bio fuel pellets , shall be substituted; (B) in Schedule II-6%, – (i) S. No. 57B and the entries relating thereto shall be omitted; (ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 96A 4409 Bamboo flooring ; (iii) in S. No. 146, in the entry in column (3), the words except the items covered in 219 in Schedule I , shall be inserted at the end; (iv) S. No. 147 and the entries relating thereto shall be omitted; (v) after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 185

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

serted; (ii) after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 52A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather ; (iii) after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 54B 3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

elating thereto, the following serial number and the entries shall be inserted, namely:- 341A 8450 Household or laundry-type washing machines, including machines which both wash and dry ; (x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 376AA 8507 60 00 Lithium-ion Batteries 376AB 8508 Vacuum cleaners 376AC 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor ; (xi) after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ly:- 402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles ; (xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] ; (xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 9607 20 00 Parts of slide fasteners ; (xvii) after S. No. 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 449AA 9616 Scent sprays and similar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 17/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 17/2018-Puducherry GST (Rate) Puducherry, the 27th July, 2018 In exercise of the powers conferred by sub-section (3) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of cl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 16/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 16/2018-Puducherry GST (Rate) Puducherry, the, 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 7 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry on the recommendations of the Council, hereby makes the following amendments in the notification of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 15/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 15/2018-Puducherry GST (Rate) Puducherry, the 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 13/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, name

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. Ms. No. 14/2018-Puducherry GST (Rate) – Dated:- 27-7-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 14/2018-Puducherry GST (Rate) Puducherry, the 27th July, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.12/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated the 29th June, 2017, namely:- In the said notification, – (i) in the Table, – (a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union territory, lo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ion, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. Nil Nil ; (e) against serial number 14, in the entry in column (3), for the words declared tariff , the words value of supply shall be substituted; (t) against serial number 19A, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (g) against serial number 19B, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce Nil Nil ; (i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 31A Heading 9971 or Heading 9991 Ser

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

) (4) (5) 47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India FSSAI to Food Business operators. Nil Nil ; (m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: (1) (2) (3) (4) (5) 55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil ; (n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation. – mining lease holder means a person who has been granted mining lease, quarry lease or li

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty. ; (o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 77A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil Nil ; (ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:- (iv) For

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No 1129-F.T. dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 – GST – States – 1036-F.T. – Dated:- 27-7-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No.1036-F.T. Howrah, the 27th day of July, 2018. No. 20/2018-State Tax (Rate) In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No.1129-F.T. [5/2017- State Tax (Rate)], dated the 28th June, 2017, publish

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =