Amendments to Notification No. 9/2017-Integrated Tax (Rate) clarify GST exemptions for specific services, ensuring compliance and clarity.
Notifications
GST
Exemption to various supply of ser
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GST Rate Changes for Accommodation, Multimodal Transport, and E-Books under Notification No. 8/2017-Integrated Tax (Rate.
Notifications
GST
Rates of GST on services – amendments to the notifi
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GST Cancellation
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 8 Replies
GST
An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1). Very recently he has applied for cancellation of registration in view of notification number.10/2017.dated.13-10-2017 Assuming his registration gets cancelled with effect from 15th of July, my doubts are 1. Is he liable to charge GST for 15 days in July 2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1.
Reply By KASTURI SETHI:
The Reply:
Query-wise reply is as under:-
1. Yes, b
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, I agree to the extent "after submission" but not "after cancellation". After submission the department does not cancel registration easily. The department has strong valid grounds for not cancellation of registration even after submission by the party. The department can withhold cancellation till Govt.dues are not cleared. It is the department's discretion when to cancel. The department can wait for audit and other factors. That is why ACES is still open for every purpose but In GST regime, as and when registration is cancelled, the registered person will be delinked from the Common Portal system. In ACES system was working in a different way. This is my view.
Reply By Alkesh Jani:
The Reply:
Sir, My views is th
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GST – Composition
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 6 Replies
GST
A Composition dealer sells goods at MRP which is inclusive of taxes. Does it mean he is collecting GST which is prohibited under GST Act.
Reply By KASTURI SETHI:
The Reply:
Yes. As per definition of MRP, all kinds of taxes are subsumed in this price.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Yes. it is inclusive of GST also. As per the requirements of GST inclusive tax concept should not be adopted. All taxes are explicitly to be noted.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, The goods received by a composition dealer of certain value (Deal
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GST Rate Applicable
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 29-7-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Is leasing out License to trade in Liquor is to be classified as IPR services. If yes is GST rate 12?.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, there are two scenario in this matter
* Leasing of License may be considered as goods, as per definition of goods given at Section 2(55) of CGST Act, 2017, an
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DIAMOND FOOD PRODUCTS Versus ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, PALAKKAD
GST
2018 (8) TMI 67 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 27-7-2018
W. P. (C). No. 25030 of 2018 (C)
GST
MR. DAMA SESHADRI NAIDU, J.
For The Petitioner : Sri. P.M. Poulose And Sri.P.D. Broono
For The Respondent : Smt. Thushara James
JUDGMENT
The petitioner, a partnership firm, purchased certain machinery in Chennai and was transporting it. On 20th July 2018, the respondent authority intercepted the vehicle at Valayar Check Post. Though the driver produced a copy of the e-way bill, he did not carry with him the original or duplicate invoice. The respondent ordered physical inspection of the goods and document
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Digvijay Singh Bhandari Versus Shri Nishant Warwade & Others
GST
2018 (8) TMI 136 – MADHYA PRADESH HIGH COURT – 2018 (17) G. S. T. L. 614 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 27-7-2018
W. P. No. 15994/2018
GST
Vivek Rusia And Ashok Kumar Joshi, JJ.
Dr. Manohar Dalal, learned counsel for the petitioner
ORDER
Heard on I.A.No.3573/2018.
By the aforesaid application, the petitioner is seeking impeadement of respondent Nos.7 & 8 in this petition.
Keeping in view the reasons mentioned in the application, same is allowed.
Amendment be made in the cause-title.
The petitioner has filed the present petition in the nature of PIL seeking direction to the respondent No.1 to pay the GST @ 18% on complimentary ticket
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omplimentary bases without payment of GST, therefore, enquiry is liable to be conducted through CBI & GST is also liable to be recovered from them.
The entire petition is based on the newspaper published in the local newspaper about distribution of free passed worth of Rs. 60.00 lac to Collector. No other material has been produced in the present petition in support of the allegations.
The Apex Court in case of B.Singh (Dr.) Vs. Union of India, reported in (2004) 3 SCC 369 has observed as under & dismissed the PIL:
“The petitioner nowhere has stated that he has any personal knowledge of the allegations made against respondent No.3. He does not even aver that he made any effort to find out whether the allegations have any basis. He only
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ts. The aforesaid order is reproduced below:
“This petition is filed only on the basis of some newspapers reports which cannot be the basis for filing a Public Interest Litigation. Therefore, this petition is dismissed at this stage. However, if the petitioner collects some credible material he shall be entitled to approach the Court.
With the aforesaid observations, the writ petition is dismissed.”
The present petition is also based on the newspapers report, hence, same is not liable to be entertained and accordingly dismissed. However, liberty is granted to the petitioner that he can approach this Court if he collects some credible material in respect of the allegations made in the petition.
Petition is accordingly dismissed.
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Notification on exemption of that amount of state tax leviable under section 9 of OGST Act which is in excess of the rate specified in the notification for the intra state supplies of handicraft goods.
24932-FIN-CT1-TAX-0043/2017 Dated:- 27-7-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby exempt 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) thereof, from so much State tax leviable
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vats)
6%
4.
4414 00 00
Wooden frames for painting, photographs, mirrors etc.
6%
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer 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, chola 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
H
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[other than those of crystal]
6%
25.
7020 00 90
Glass art ware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
6%
26.
7113 11 10
Silver filigree work
1.5%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5%
28.
7326 90 99
Art ware of 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, Panchlogaartware, 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 [incl wooden toys of sawantwadi, Channapatna toys, Thanjav
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Amendment to notification No. 19833 dated 29.06.2017 regarding exemption of certain goods under section 11(1) of the OGST Act, 2017.
24924-FIN-CT1-TAX-0043/2017 Dated:- 27-7-2018 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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
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nserted under the appropriate columns, namely: –
93B.
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks”;
(iii) For Serial No. 102 A and entries relating thereto, the following 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
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Notification regarding concessional HGST rate on specified handicraft items under HGST Act, 2017
71/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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.
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ettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer 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.
580
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s, jars, votive, cask, cake cover, tulip bottle, vase ]
6 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5 %
28.
7326 90 99
Art ware of 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, 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
Work
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Notification regarding amendment in notification no. 39/ST-2 dated 30.06.2017 under HGST Act, 2017
70/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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 recommendatio
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Notification regarding amendment in notification no. 36/ST-2 dated 30.06.2017 under HGST Act, 2017
69/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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
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relating thereto, 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 na
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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.
G.O. Ms. No. 13/2018-Puducherry GST (Rate) Dated:- 27-7-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
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.
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ay or equivalent.
Explanation 1. – This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a 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 India
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(4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Multimodal transportation of goods.
Explanation. –
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the 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 s
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Notification to insert explanation in notification no. 46/ST-2 dated 30.06.2017 by exercising power conferred under section 11(3) of the HGST Act, 2017
67/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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
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Amendments in the Notification G.O. Ms. No.2/2017-Puducherry GST (Rate), dated the 29th June, 2017.
G.O. Ms. No. 19/2018-Puducherry GST (Rate) Dated:- 27-7-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
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.
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bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018″;
(iv) after S. No. 114 and the entries relating thereto, 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
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Notification regarding amendment in notification no. 49/ST-2 dated 30.06.2017 under HGST Act, 2017
66/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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 mak
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Notification regarding amendment in notification no. 35/ST-2 dated 30.06.2017 under HGST Act, 2017
68/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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 b
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ries in columns (2) and (3), the following 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 seria
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alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;
(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 compoun
= = = = = = = =
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and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;
(ix) after S. 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. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“378A
8516
Electric instantaneous or storage water
= = = = = = = =
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= = = = = = = =
e 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]” ;
(xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“9607 20 00
Parts of sl
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Notification regarding amendment in notification no. 48/ST-2 dated 30.06.2017 under HGST Act, 2017
65/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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
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Notification regarding amendment in notification no. 47/ST-2 dated 30.06.2017 under HGST Act, 2017
64/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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 au
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construction, erection, 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;
(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
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thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(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
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tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service 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 me
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Notification regarding amendment in notification no. 46/ST-2 dated 30.06.2017 under HGST Act, 2017
63/GST-2 Dated:- 27-7-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
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 (
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rrangement with such institution for such supply, provided that such 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 refer to Explana
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goods to the 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
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Seeks to amend notification No. 1135-F.T. dated 28.06.2017 so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
1029-F.T. Dated:- 27-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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, publish
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of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such 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 platfor
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planation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the 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 sup
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Seeks to amend notification No. 1136-F.T dated 28.06.2017 so as to notify exempt some services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
1030-F.T. Dated:- 27-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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, –
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and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“10A
Heading 9954
Services supplied by electricity distribution utilities by way of construction, erection, 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;
(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.
= = = = = = = =
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= = = = = = = =
6A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(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
= = = = = = = =
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ss than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service 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 pro
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Seeks to insert explanation in an item in notification No. 1135-F.T. dated 28.06.2017 by exercising powers conferred under section 11(3) of CGST Act, 2017
1033-F.T. Dated:- 27-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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 G
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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
1034-F.T. Dated:- 27-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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
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r covering and handloom durries”, shall be substituted;
(vi) in S. No. 219A, for the entry in 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 c
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ntries shall be substituted, namely:
(2)
(3)
"96190030, 96190040, or 96190090
All goods";
(C) in Schedule III – 9%, –
(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
= = = = = = = =
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= = = = = = = =
l be inserted, namely: –
“319A
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning 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 85
= = = = = = = =
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= = = = = = = =
ng thereto, the following serial number and the entries shall be inserted, namely:-
“401A
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or 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 mec
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separators therefor, whether or not rectangular (including square) other than Lithium-ion battery” shall be substituted;
(v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) S. No. 146 and the entries relating thereto, shall be omitted;
(vii) in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]” shall be substituted;
(viii) S. No. 167 and the entries relating thereto, shall be omitted;
(ix) S. No. 171 and the entries relating thereto, shall be omitted;
(x) S. No. 175 and the entries relating thereto, shall be omitted;
(xi) S. No. 224 and the entries relating thereto, shall be omitted.
By order of the Governor,
RAJSEKHAR BANDYOPADHYAY
Additional Secret
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SGST rate on intra-State supply of Handicrafts.
G.O. Ms. No. 21/2018-Puducherry GST (Rate) Dated:- 27-7-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
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
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tatuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer 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
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cask, cake cover, tulip bottle, vase
6%
26.
7113 11 10
Silver filigree work
1.5%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5%
28.
7326 90 99
Art ware of 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, to
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