Author: admin_gst

Goods and Services Tax – GST – Dated:- 28-5-2018 – It has been reported in certain section of the Press that certain changes have been made in GST law relating to farmers, which will come into force with effect from 1st June, 2018 according to which farmers would be required to take registration and pay GST of 18% when they lease out their land. This news is factually incorrect and misleading. There has been No Change in the GST law and taxation relating to farmers since July, 2017, when GST wa

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Goods and Services Tax – Started By: – S.C. WADHWA – Dated:- 28-5-2018 Last Replied Date:- 28-5-2018 – What is SAC for interest on loans exmpted under GST. – Reply By Nitika Aggarwal – The Reply = Dear Sir, SAC for Services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); is covered under heading 9971. In order to substantiate the same, reliance shall be placed on

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 28-5-2018 Last Replied Date:- 3-6-2018 – Even after close to eleven months since GST was launched in India w.e.f. 1st July, 2017, trade & industry and taxpayers / professionals are confronted with various issues which are required to be sorted out, clarified by CBIC or redressed. Moreover, we have now Authority for Advance Ruling which is also contributing to the confusions. Here are few issues and concerns identified to be addressed/ redressed by appropriate forum, sooner the better. The last date for filing of TRAN 1 was 27.12.2017, but many of the taxpayers failed to file TRAN-1 due to genuine reasons other than IT glitches. Though for IT related compliance, additional window has since been opened vide Circular No. 39/2018 dated 03.04.2018, there are large number of cases wherein TRAN-1 could not be filed due to ignorance or other reasons. One more option may be provided to the assessees, as it causes undue hards

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which involves a huge risk of wrong calculation therefore, such penalty/ interest / debits may be generated by GSTN System only instead of doing manually. Currently the benefit of composition scheme is available to limited taxpayers, therefore, the composition scheme should be extended to service providers and for Inter-state supplies also. There are certain wherein Advance Ruling Authority (AAR) have ruled on taxability of those transactions, for e.g.: Supply of motor vehicles as scrap after its usage is considered as an activity of supply in course or furtherance of business and such transaction would attract GST (AAR). This should not be treated as supply or be exempted from GST. Recovery of food expenses by employer from the employees for the canteen services/working lunch provided by business entity is considered as 'Outward Supply' and hence taxable (AAR). It may be considered as part of CTC or as a perquisite & should not be taxed. The composite supply of works contr

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SEZ (AAR). Supplies related to SEZ are zero rated and since SEZ/SEZ units are artificial judicial persons, they will always be acting through natural persons and as such, keeping in mind the legislative intention of zero rating in case of SEZ s. A suitable clarification is immediately required. Query: Since there is no appellate mechanisms against AAR ruling at the moment assessee are stuck up for proper legal guidance & clarity Suggestion: GST Council should setup a review mechanism for review of such rulings and avoiding different rulings by different States AAR. The time life for pronouncement of advance ruling may be shortened. Credit of motor vehicle used for business purposes should be allowed to all business entities. Purchase of vehicle for business purposes is a capital asset and forms part of gross block. Like any other capital good, motor vehicles are also crucial as a huge amount of ITC lapses even when assets are used for business purpose. Restaurants located in the pr

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revenue earner for many States in many ways. To promote tourism in the State, GST Council may be approached to reduce the GST rates on admission tickets. Presently medical implants (e.g. Jaipur foot) are taxed @ 5%. Keeping in view noble services provided in the State; it deserves a better tax treatment by exempting the same. E-way Bill System Training in relation to e-way bill should be provided for smooth implementation. Majority of pending litigation is an account of seizure and detention of goods. In almost all cases, courts have ordered for release of goods / vehicle. Most of the transporters (GTA / GTO) are in unorganized sector and also not adequately educated. To ensure successful implementation of e-way bill system necessary training need to be imparted to transporters and drivers in Hindi / Regional Language. Since the implantation is new it should be ensured that atleast in this initial period : Penalties are not imposed Vehicles are not intercepted & detained Goods &amp

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Goods and Services Tax – Started By: – CA.LALIT MUNOYAT – Dated:- 28-5-2018 Last Replied Date:- 30-5-2018 – Can a supplier issue a Credit Not to its recipient for GST collected in excess, on downward revision of the price after the supply was made. The original invoice to which the CN is mapped shows GST collected on the Full value calculated at the original rate. This will reduce the output liability of the Supplier. IS such a CN equal to to the Refund as envisaged in the ACT. – Reply By YAGAY and SUN – The Reply = In our view if your customer reverse the ITC then you will be able to get the refund otherwise not. – Reply By Nitika Aggarwal – The Reply = Dear sir, As per Section 34 of CGST Act, 2017 Credit note shall be issued only in the

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ly By YAGAY and SUN – The Reply = Thanks Sanjay Sir. – Reply By CA.LALIT MUNOYAT – The Reply = The issue has different connotations under different circumstances. However the rule that has been determined by the SC is being consistently followed by the lower authorities. The decision depends upon whether the discount given was known at the time of Sale or not. The following judgment clears the situation: 2018 (2) TMI 1105 – CESTAT MUMBAI MAHANAGAR GAS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI Refund claim – trade discount – price variation clause – Held that: – the trade discount was not known to prior to the clearance and thus at the time of clearance, the assessable value can only be ascertained on the basis of trade discount whi

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icy, circulated among the dealers their deduction from the assessable value would have to be allowed in view the Apex Courts judgment in the Apex Court in the case of Union of India Vs. M/s. Madras Rubber Factory [ 1986 (12) TMI 35 – SUPREME COURT OF INDIA ] (supra) even if the same were quantified, subsequently, subject to the conditions that the same had actually been passed on to the buyers. If the discounts, in question, are deductible from the assessable value, the respondent would be eligible for refund subject to the provisions of Section 11b of the Central Excise Act, 1944 i.e. and being not hit by the principle of unjust enrichment. March 28, 2011 – Reply By CA.LALIT MUNOYAT – The Reply = However even if the refund is determined as

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Goods and Services Tax – Started By: – nandankumar roy – Dated:- 28-5-2018 Last Replied Date:- 28-5-2018 – DEAR SIR, ISGT REFUND OVERDUE AMOUNT AGAINST EXPORT SALES OF REBATE CLAIM , WHERE GOING TO CHECK AT ICE GATE AS PER LATEST POSITION OF GST SITE, WHERE 3.1(B) AND GSTR1 RETURN MISMATCH DUE TO EXPORT FIGURE SHOWN IN 3.1(A) INSTEAD OF 3.1(b) IN 3B RETURN WRONGLY BUT NOW TOTAL PENDING AMOUNT SHOWING AT ICE GATE WITH THIS MESSAGE THE INVOICES HAVE NOT BEEN TRANSMITTED TO ICEGATE AS CUMULATIVE T

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Goods and Services Tax – 24/2018 – Dated:- 28-5-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 24 /2018 – Central Tax New Delhi, the 28th May, 2018 G.S.R. 503 (E).- In exercise of the powers conferred by section 48 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council

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Goods and Services Tax – 11/2018 – Dated:- 28-5-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2018-Central Tax (Rate) New Delhi, the May 28th 2018 G.S.R. 504 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676 (E), dated the 28th June, 2017, nam

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Goods and Services Tax – 12/2018 – Dated:- 28-5-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2018-Integrated Tax (Rate) New Delhi, the May 28th 2018 G.S.R. 506 (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669 (E), dated the 28th June,

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Goods and Services Tax – 11/2018 – Dated:- 28-5-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2018- Union Territory Tax (Rate) New Delhi, the May 28th 2018 G.S.R. 505 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713 (E), date

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GST – States – 55 /GST-2 – Dated:- 28-5-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 28th May, 2018 No. 55 /GST-2.- In exercise of the powers conferred by Section 48 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (3) of rule 83 of the Haryana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and Narcotics, Departmen

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GST – States – 56/GST-2 – Dated:- 28-5-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 28th May, 2018 No. 56/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. 38/ST-2, dated the 30th June, 2017, namely:- Ame

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GST – States – F.17(131)ACCT/GST/2017/3578 – Dated:- 28-5-2018 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated May 28, 2018 In exercise of the powers conferred by section 48 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with sub-rule (3) of rule 83 of the Rajasthan Goods and Services Tax Rules, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendations of the Council, hereby notify the National Academy of Customs, Indirec

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2018 (5) TMI 1701 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – 2018 (13) G. S. T. L. 339 (A. A. R. – GST), [2018] 2 GSTL (AAR) 66 (AAR) – Classification of supply – supply of goods along-with supply of services – Composite Supply u/s 2(30) of the GST Act – GTA Service – naturally bundled services – consideration payable under the Second Contract for inland/local transportation and ancillary services like in-transit insurance – Held that:- It is immediately apparent that the First Contract cannot be executed independent of the Second Contract. There cannot be any ‘supply of goods’ without a place of supply. As the goods to be supplied under the First Contract involve movement and/or installation at the site, the place of supply shall be the location of the goods at the time when movement of the goods terminates for delivery to the recipient, or moved to the site for assembly or installation.
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The First Contract is no contract at all unless tied up with the Second Contract. The t

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05/WBAAR/2018-19 – Dated:- 28-5-2018 – Vishwanath Member And Parthasarathi Dey Member Applicant s representative Sri Biplab Paul, Accountant ORDER 1. The Applicant is stated to be a manufacturer of Overhead Power Transmission Line Hardware and Accessories. His question is related to contracts obtained from M/s Power Grid Corporation of India (hereinafter referred to as the Contractee ) who has entered into two separate contracts – one for supply of materials at ex-factory price (hereinafter referred to as the First Contract ), and the other for supply of allied services like transportation, insurance, loading/unloading etc for delivery of materials at the contractee s site (hereinafter referred to as the Second Contract ). The Applicant states that as per the Second Contract, since they are not a Goods Transport Agency they arrange for the supply and delivery of materials through various other suppliers of these services. The Contractee is charged for these services at a pre-fixed rat

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s GTA ) or engaged in the business of in-transit insurance and loading, which are naturally bundled with and dependent of the transportation services. He, according to the Application, arranges such services and pays the GST, as applicable, on the consideration paid to the suppliers of such services. The Applicant is of the opinion that this service to the Contractee is exempt under the GST Act. According to the Applicant, it is a composite supply with road transportation as the principal supply, and loading/unloading, in-transit insurance etc as ancillary supplies to the transportation service. As the Applicant is not a GTA, his supply of transportation service is exempt. [Reference may be made to Serial no. 18 of Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 (1136-FT dated 28/06/2017 under State Tax), hereinafter collectively referred to as the Exemption Notification ]. The Principal Supply being thus exempted, the Applicant should not, according to his interpretation

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of hardware fittings and accessories at different projects under two separate Notifications of Award (hereinafter referred to as NOA ). 7. NOA No.CC-CS/651-SR1/HWF-3670/3/G2/NOA-I/7540 dated 12/12/ 2017 is the First Contract, involving ex-works supply of all equipment and materials. The scope of the work includes design, manufacture, testing and supply of hardware fittings and accessories. The consideration payable includes only the ex-work price component of the materials. 8. NOA No.CC-CS/651-SR1/HWF-3670/3/G2/NOA-II/7541 dated 12/12/2017 is the Second Contract, which involves all other activities required to be performed for delivery of the goods to the Contractee s site. The consideration is a lump sum amount payable for inland/local transportation, in-transit insurance and loading/unloading charges. 9. It is immediately apparent that the First Contract cannot be executed independent of the Second Contract. There cannot be any supply of goods without a place of supply. As the goods

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strued as a single source responsibility Contract and any breach in any part of the Contract shall be treated as a breach of the entire Contract. It is further elaborated under Clause 2.2 of both the Contracts. Second paragraph of Clause 2.2 of the First Contract says, Notwithstanding the award of work under two separate Contracts in the aforesaid manner, you shall be overall responsible to ensure the execution of both the Contracts to achieve successful completion and taking over of the Goods under the package by the Purchaser as per the requirements stipulated in the Bidding Documents. It is expressly understood and agreed by you that any default or breach under the Second Contract shall automatically be deemed as a default or breach of this First Contract also and viceversa, and any such default or breach or occurrence giving us a right to terminate the Second Contract , either in full or in part, and/or recover damages there under, shall give us an absolute right to terminate this

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you that any default or breach under the First Contract shall automatically be deemed as a default or breach of this Second Contract also and vice-versa, and any such default or breach or occurrence giving us a right to terminate the First Contract , either in full or in part, and/or recover damages there under, shall give us an absolute right to terminate this Contract, at your risk, cost and responsibility, either in full or in part and/or recover damages under this Second Contract as well. However, such default or breach or occurrence in the First Contract , shall not automatically relieve you of any of your obligations under this Second Contract . It is also expressly understood and agreed by you that the equipment/materials supplied by you under the First Contract , when inter alia transported by you under the Second Contract shall give satisfactory performance in accordance with the provisions of the Contract. 11. The two contracts are, therefore, linked by a cross fall breach cl

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d Contract. In other words, the First Contract cannot be performed satisfactorily unless the goods have been delivered to the Contractee s site in terms of the Second Contract. Moreover, the discussion in paragraph no. 8 above settles that the First Contract is no contract at all unless tied up with the Second Contract. The two promises – supply of the goods and their transportation to the Contractee s site – are, therefore, not separately enforceable in the present context. The supplies of goods and services of transportation etc are, therefore, naturally bundled. The recipient has not contracted for ex-factory supply of materials, but for the composite supply involving delivery of the goods at the contractee s site, which includes transportation, in-transit insurance etc. Terms of the contracts are such that all these supplies are inseparable and, therefore, naturally bundled. 12. While defining Composite Supply under Section 2(30) of the GST Act, the legislature provides an illustra

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GST – States – 24/2018 – Dated:- 28-5-2018 – By the Commissioner of State Tax Gujarat State, Ahmedabad Dated the 28th May, 2018. Notification No. 24/2018 – State Tax No. GSL/GST/SEC.48/B. 13 Gujarat Goods and Services Tax Act, 2017 In exercise of the powers conferred by section 48 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) read with sub-rule (3) of rule 83 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby no

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GST – States – 24/2018 – Dated:- 28-5-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 28th May 2018. NOTIFICATION Notification No. 24/2018 -State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2018/Noti/NACIN/ADM-8. – In exercise of the powers conferred by section 48 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) read with sub-rule (3) of rule 83 of the Maharashtra Goods and Services Tax Rules, 201

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GST – States – F.1-11(91)-TAX/GST/2018(Part-1) – Dated:- 28-5-2018 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA No. F.1-11(91)-TAX/GST/2018(Part-1) Dated, Agartala, the 28th May, 2018 NOTIFICATION In exercise of the powers conferred by section 48 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (3) of rule 83 of the Tripura State Goods and Services Tax Rules, 2017, the Chief

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GST – States – 9/2018 – Dated:- 28-5-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 28th May, 2018 NOTIFICATION- 9/2018 In exercise of the powers conferred by section 48 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (3) of rule 83 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes

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GST – States – 3240/CTD/GST/2018/5 – Dated:- 28-5-2018 – F. No.3240/CTD/GST/2018/5 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 28th May, 2018 NOTIFICATION In exercise of the powers conferred by section 48 of the Puducherry Goods and Services Act, 2017 (Act No.6 of 2017) read with sub-rule (3) of rule 83 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby notifies the National Academy

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GST – States – 24/2018 – State Tax – Dated:- 28-5-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 10/2018-C.T./GST Dated: 28.05.2018 Notification No. 24/2018 – State Tax In exercise of the powers conferred by section 48 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with sub-rule (3) of rule 83 of the West Bengal Goods and Services Tax Rule

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2018 (6) TMI 874 – CESTAT NEW DELHI – TMI – SSI Exemption – Scope of Rural Area – existence of unit in rural area – N/N. 8/2003-CE dated 1.3.2003 – It is submitted by the respondent manufacturer that admittedly the unit of the respondent falls outside the peripheral limit of cantonment area as such village Derathu falls under definition of rural area – whether the location of the factory of the manufacturer i.e. the Derathu village falls within the municipal limit of Nasirabad cantonment?
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Held that:- In a plethora of cases, it has been stated by various judicial pronouncements that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain – The Commissioner (Appeals) has rightly adjudicated upon the controversy holding that village Derathu does not fall within the cantonment area

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eam, Central Excise Division, Ajmer that they were found to have been availing the exemption of Notification No. 8/2003-CE dated 1.3.2003 incorrectly. Resultantly, four show cause notices dated 30th October, 2015, 30th November 2015, 30th November 2015 and 1st August, 2016 for the period with effect from 3rd September to December 2013, Jan. 2014 to September, 2014, October, 2014 to March 2015 and April, 2015 to September 2015 respectively were issued. While adjudicating the same the original adjudicating authority vide its order dated 18th November 2015 has not only confirmed the demand, but in addition, has imposed the penalty. 3. Being aggrieved, an appeal was filed and the Commissioner (Appeals) who vide its impugned order has dropped both the levy upon M/s CP Udyog. The department is here before us being the aggrieved parties. 4. Arguments of both the parties heard where the appellant department has impressed upon that for availing the benefits of exemption as per Notification No.

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t manufacturer that admittedly the unit of the respondent falls outside the peripheral limit of cantonment area as such village Derathu falls under definition of rural area. The information sought under RTI also corroborates the same. Order under challenge therefore has no infirmity. Appeal is prayed to be rejected. 6. We have heard both the parties and our considered observations and findings are as follows: The issue to be decided in the present case is whether the location of the factory of the manufacturer i.e. the Derathu village falls within the municipal limit of Nasirabad cantonment or was not without going into the details of the definition of rural area as impressed upon by both the parties, the apparent admission is that village Derathu is outside the periphery of the cantonment area i.e. beyond 2 Kms. Thereof. Now a glance at Rule 5H of the impugned notification shows that very specific mention for unit to avail the exemption under the said notification is to fall within ru

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GST – States – 22/2018-State Tax – Dated:- 28-5-2018 – No.J.21011/2(i)/2018-TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 22/ 2018 – State Tax Dated Aizawl, the 28th May, 2018 In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Government of Mizoram, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due

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GST – States – G.O. Ms. No. 61 – Dated:- 28-5-2018 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (MS) NO.61 DATED: 28.05.2018 Vaigasi- 14 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes a

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GST – States – S.O. 184 – Dated:- 28-5-2018 – BIHAR GOVERNMENT Commercial Tax Department NOTIFICATION No. S.O. 184 Dated: 28th May, 2018 In exercise of the powers conferred by section 48 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of

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GST – States – (1-G/2018) – Dated:- 28-5-2018 – GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION (1-G/2018) [NO.KGST.CR.01/17-18] Bengaluru, dated: 28.05.2018 In exercise of the powers conferred by section 48 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with sub-rule (3) of rule 83 of the Karnataka Goods and Services Tax Rules, 2017, on the recommendations of the Council, the National Academy of Customs, Indirect Taxes and Narcotics, Department of Re

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GST – States – 8098-8102/CT.[Pol-41/1/2017 – Dated:- 28-5-2018 – ODISHA GOVERNMENT FINANCE DEPARTMENT NOTIFICATION NOS.8098-8102/CT.[Pol-41/1/2017 The 28th May, 2018 In exercise of the powers conferred by section 48 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) read with sub-rule (3) of rule 83 of the Odisha Goods and Services Tax Rules, 2017, the 'Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and

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