Author: admin_gst

Goods and Services Tax – GST – Dated:- 27-1-2018 – New Delhi, Jan 25 (PTI) Halting two months of decline, the GST collections gathered momentum in December, rising to ₹ 86,703 crore. Total revenue Collections under GST for the month of December 2017 (received in December 2017/January up to January 24, 2018) has been ₹ 86,703 crores till January 24 2018, the Finance Ministry said in a tweet. Total collections under the Goods and Services Tax (GST) in November had slipped for the seco

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – UDAYKANT PATHAK – Dated:- 27-1-2018 Last Replied Date:- 3-2-2018 – R/S RENT PAID TO DIRECTOR IN PVT LTD CO IS RCM APLICABLE IN GST AS PER NOTIFICATION 13/2017 OF CGST ACT SUB SECTION 9 (3) OF CGST ACT? – Reply By KASTURI SETHI – The Reply = Serial No.6 of Notification No.13/2017-C.T dated 28.6.17 as amended does not talk of renting service. Hence no RCM is applicable in the situation explained. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Item No. 6 of the Notification provides that the services provided by a director to the company is coming under RCM and payable by the company. In my view RCM is applicable. – Reply By Ganeshan Kalyani – The Reply = In my view, GST is payable by the company under

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – harkirat singh – Dated:- 27-1-2018 Last Replied Date:- 30-1-2018 – Dear Sir,After implementation of GST domestic supplier is asking us to provide proof of export i.e. bill of lading and refunding us some amount. Kindly advise us we are getting refund from which account.RegardsHarkirat SinghHarkirat957@gmail.com – Reply By KASTURI SETHI – The Reply = Pl. give full details of the situation/facts. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The informatio

= = = = = = = =

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

= = = = = = = =

GST – States – FA-3-23/2017-1-V-(19) – Dated:- 27-1-2018 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 27th January 2018 No. FA-3-23/2017-1-V-(19).- In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby further amends the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENT In rule 7, in the table, in column no. (3), (i) in Sl. No. 1, for the words one

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Velayutham Panchatcharam – Dated:- 26-1-2018 Last Replied Date:- 26-1-2018 – Dear Sirs,I am working in SEZ Developer Company having two SEZ Zone in the same state in the same name. I want to sell one fixed asset which is having ZERO net book value as on 31-Dec-2017 to another SEZ Zone. Please advise the applicability of GST and other things. .RegardsV.Panchatcharam – Reply By KASTURI SETHI – The Reply = In my view no GST is applicable. ZERO net book value

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Royalty and license fee exempted from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. – Notification – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Total Revenue Collections under GST for the month of December 2017 stand at ₹ 86,703 crore till 24th January 2018; – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – Dated:- 25-1-2018 – Total Revenue Collections under GST for the month of December 2017 stand at ₹ 86,703 crore till 24th January 2018; One crore taxpayers have been registered under GST so far till 24 January, 2018 of which 17.11 lakh are Composition Dealers The total revenue received under GST for the month of December 2017(received in December/January up to 24th January) has been ₹ 86,703 crore till 24th January 2018. The Last Date for filing of GSTR

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 25-1-2018 Last Replied Date:- 31-1-2018 – Dear expert, Please guide me on below quires related to E-waybill. 1. We are manufacturer and import raw material (chemicals) in bulk from abroad. To pay the custom duties bill of entry will prepared for say 500MT. The movement of goods from Port to factory will be done through 20MT tankers (approx. 25 tanker trips required). In such case are we need to generate E-waybill for making movement of goods from port to factory(since Rule 138 say registered person who causes the movement for reason other than supply or inward supply from an unregistered person), if yes then for each e-waybill are we need mentioned same bill of entry no as a docu

= = = = = = = =

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

= = = = = = = =

transporter shall, before such transfer and further movement of goods,update the details of conveyance in the e-way bill on the common portal in Form GST EWB – 01. – Reply By Ramaswamy S – The Reply = 1. Only one of the party (supplier or transporter or the recipient) to raise the e-way bill. If supplier has raised, then the transporter shall not raise the eway bill. He only updates that record with respect to vehicle number etc (if not done).2. If there is a trans-shipment then the transporter is liable to raise the e-way bill.RegardsS.Ramaswamy – Reply By Ganeshan Kalyani – The Reply = 2. Transporter registration under eway bill is optional. Further, even though he is unregistered in GST he can register for eway bill. – Discussion-Forum

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 25-1-2018 Last Replied Date:- 25-1-2018 – Dear Experts, My query is on Refund application RFD-01 A We are a pharma manufacturer and our outward supply final product is of 12 % GST. We buy about 200 raw materials, packing materials, consumables and availing so many services with different (almost all) rates of GST. In the application Statement 1 asks the following. Refund on account of ITC accumulated due to Inverted Tax Structure 1. Turnover of inverted rated supply of Goods 2. Tax payable on such inverted rated supply of goods 3. Adjusted Total Turnover 4. Net Input Tax Credit 5. Maximum refund amount be claimed (1 x 4 / 3) – 2 I didn't understand the meaning for all

= = = = = = = =

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

= = = = = = = =

be granted as per the following formula – Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods Explanation.- For the purposes of this sub rule, the expressions Net ITC and Adjusted Total turnover shall have the same meanings as assigned to them in sub-rule (4). Now as per sub-rule (4) NET ITC and Adjusted Total turnover means :- Net ITC means input tax credit availed on inputs and input services during the relevant period; Adjusted Total turnover means the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the releva

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Detention of goods – surgical gloves – detention on the ground that the goods were not accompanied by the document provided for under Rule 138(2) State SGST Rules – HC found t

= = = = = = = =

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

= = = = = = = =

Service Tax – Merely sharing the staff amongst the group companies and got the reimbursement of cost from such associate company, the same should not be considered as rendering of the taxable service

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 25-1-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is over six months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. We expect some legislative changes in the forthcoming Union Budget -2018, based on GST Council recommendations. Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 75 writs being filed in different courts. High courts have taken a liberal sta

= = = = = = = =

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

= = = = = = = =

order was to the effect that the Transit Declaration Form (TDF) was absent and that the goods have been mis-described. Also, there was no allegation whatsoever as to the intention of the petitioner to evade tax. In such circumstances, it was held that in absence of any allegation or evasion of tax being made against the petitioner at the stage of detention and seizure and even at the stage of issuance of notice of penalty, it was difficult to sustain the penalty. In M/s M.K. Enterprises through its Prop. Mukesh Kumar v. State of U.P. & 3 Others (2017) 12 TMI 342 (Allahabad), where the assessee was not given any opportunity to show cause or give reply to the allegation on which goods had been seized on account of absence of Transit Decl

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – nandankumar roy – Dated:- 25-1-2018 Last Replied Date:- 3-2-2018 – DEAR SIR, WRONGLY SUBMITTED JULY GSTR1 AND RETURN BLOCKED WITH ZERO DATA ALL ACROSS SECTION AND AS PER GST SITE REPLY THERE IS NO PROVISION FOR REVISION AND AS AUG I HAVE NOT SUBMITTED , CAN I ENTER JULY DATA WITH AUG ALL TOGETHER . PL HELP. WITH REGARDS, N K ROY 9427181604 – Reply By KASTURI SETHI – The Reply = It appears that your data meant for July, 17 has not been accepted by the Commo

= = = = = = = =

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

= = = = = = = =

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM) – Goods and Services Tax – 03/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 3/2018- Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 77 (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 f

= = = = = = = =

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

= = = = = = = =

Tax Act, 2017 (12 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017 read with clause (vi) of section 21 of Union Territory Goods and Services Act, 2017 ; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: – (f) insurance agent shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938). . [F. No. 354/13/2018- TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 13/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vi

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 04/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 4/2018-Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R.78 (E).- In exercise of the powers conferred by section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely:- (a) registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 02/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2018- Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 76 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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 Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- 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. 703(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, – (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority t

= = = = = = = =

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

= = = = = = = =

) (3) (4) (5) 19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 2018. ; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: – (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shal

= = = = = = = =

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

= = = = = = = =

ntre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ; (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), t

= = = = = = = =

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

= = = = = = = =

by way of fumigation in a warehouse of agricultural produce. ; (m) against serial number 60, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee. (ii) in item (b),- (A) in sub-item (iv), the words upto higher secondary shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- (v) supply of online educational journals or periodicals: ; (C) in the proviso, for the word, brackets and letter entry (b)

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 05/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 5/2018- Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 79 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, here

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 01/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 1/2018-Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 75 (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 India, in the Ministry of Finance (Department of Revenue), No.11/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-sect

= = = = = = = =

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

= = = = = = = =

Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); ; (III) after sub-item (f), the following sub-items shall be inserted, namely: – (g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities. ; (B) in item (v), (I) in sub-item (a), for the word excluding , the word including shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: – (da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Gove

= = = = = = = =

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

= = = = = = = =

and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix

= = = = = = = =

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

= = = = = = = =

ent, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil – (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 9 – ; (e) against serial number 17, for item (vii) in column (3) and the entries relati

= = = = = = = =

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

= = = = = = = =

), the following shall be substituted, namely: – (3) (4) (5) (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 – ; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or

= = = = = = = =

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

= = = = = = = =

ariff Act, 1975 (51of 1975) respectively; ; B. for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (iii) Tailoring services 2.5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 – ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i)Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 – ; (l) against serial number 34, in column (3), (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds,

= = = = = = = =

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

= = = = = = = =

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM) – Goods and Services Tax – 03/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 3/2018- Central Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 66 (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

= = = = = = = =

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

= = = = = = = =

7). Central Government, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017. ; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: – (f) insurance agent shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938). . [F. No. 354/13/2018- TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 13/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 692 (E), dated the 28thJune, 2017 and was last amended by notification No. 33/2017 – Central Tax (R

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 02/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2018- Central Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 65 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, – (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Government

= = = = = = = =

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

= = = = = = = =

ng 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. ; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: – (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely

= = = = = = = =

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

= = = = = = = =

stomer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ; (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), the following sub-item shal

= = = = = = = =

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

= = = = = = = =

ehouse of agricultural produce. ; (m) against serial number 60, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; ; (ii) in item (b),- (A) in sub-item (iv), the words upto higher secondary shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- (v) supply of online educational journals or periodicals: ; (C) in the proviso, for the word, brackets and letter entry (b) , the words, brackets and

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 04/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 4/2018-Central Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 67 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :- (a) registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure; and (b) registered persons who supply cons

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 05/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 5/2018- Central Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 68 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – 01/2018 – Dated:- 25-1-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 1/2018-Integrated Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. 69 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 India, in the Ministry of Finance (Department of Revenue), No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide

= = = = = = = =

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

= = = = = = = =

for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); ; (III) after sub-item (f), the following sub-items shall be inserted, namely: – (g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities. ; (B) in item (v), (I) in sub-item (a), for the word excluding , the word including shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: – (da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of Indi

= = = = = = = =

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

= = = = = = = =

x Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (

= = = = = = = =

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

= = = = = = = =

erritory or local authority to governmental authority or government entity, by way of lease of land. Nil – (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats etc. specified in the entry in column (3) against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), subitem (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 18 – ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto i

= = = = = = = =

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

= = = = = = = =

ng shall be substituted, namely: – (3) (4) (5) (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 18 – ; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely :- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 12 – (i

= = = = = = = =

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

= = = = = = = =

75 (51of 1975) respectively; ; (B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (iii) Tailoring services. 5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 18 – ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i)Services by way of treatment of effluents by a Common Effluent Treatment Plant. 12 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 18 – ; (l) against serial number 34, in column (3), (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting

= = = = = = = =

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

= = = = = = = =