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GST – States – (GHN-21)GST-2018/S.11(1)(28)-TH-09/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 09/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-21)GST-2018/S.11(1)(28)-TH:-In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) ( hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the Government Notification, Finance Department No.(GHN-124)

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ientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: – Explanation 2. – For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017. . By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secre

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GST – States – (GHN-13)GST-2018/S.9(1)(16)-TH-01/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 01/2018-State Tax (Rate) Dated the 25th January, 2018 No.(GHN-13)GST-2018/S.9(1)(16)-TH:- 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 Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, 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 Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017 notification No.11/2017- State Tax (Rate), namely:- In the said notification, (i) in the Table, – (a) against serial number 3, in column (3), – (A) in item (iv),- (I) for sub-item (c), the following sub-item sh

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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 India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017; ; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substit

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overnment 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 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 Gujarat 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)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 9 – ; (b) against serial number 9, in the entry in column (3), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed d

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te supply of construction of flats, etc. specified in the entry in column (3), against serial number3,at item (i); sub-item (b), sub-item (c), sub-item (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 relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels

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er sub-section (1) of section 22 of the Gujarat 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 both. 6 – (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 – ; (i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 25 Heading

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sical 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, go-carting and ballet. 9 – (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the lik

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GST – States – 30/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 30/ST-2-In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Haryana Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter, called the said rules), in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted. 3. In the said rules, in rule 7, in the Table, – (a) in serial number 1, in column number (3), for the words one per cent. , the words half per cent of the turnover in the State shall be su

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thstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation.- For the purposes of this sub-rule, the expressions- (a) lottery run by State Governments means a lottery not allowed to be sold in any State other than the organizing State; (b) lottery authorised by State Governments means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) Organising State has the same meaning as assigned

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ces in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. . 8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) (a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;

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ansport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules. . 10. In the said rules, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of the Haryana Government, Excise and Taxation Department, notification No. 115/ST-2, dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Haryana Government, Excise and Taxation Department, notification No. 117/ST-

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(1), for the words an exporter , the words an exporter of goods shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017; (b) in sub-rule (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017; (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017; (d) for sub-rule (9), the following sub-rules shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017, namely:- (9) The application for refund of integrated tax paid on the services exported out of India sha

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ished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. . 12. In the said rules, for rule 138, the following rule shall be substituted and shall be deemed to be substituted with effect from 1st February, 2018, namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal alongwith such other information as may be required at the common portal and a unique number shall be generated on the said portal: Provided that where goods are sent by a principa

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the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are hand

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ss of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the con

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d the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior

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nce with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Table Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part

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hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or rule 138 of Goods and Services Tax Rules of any State or Union Territory shall be valid in the State. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the States as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may notify; (e) where the g

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th precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) ; 13. In the said rules, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted and shall be deemed to be substituted with effect from the 1st February, 2018. 14. In the said rules, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted and shall be deemed to be substituted with effect from the 1st February, 2018. 15. In the said rules, in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and ces

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o. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; 16. In the said rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted and shall be deemed to be substituted with effect from 1st February, 2018, namely:- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes.- 1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Docu

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GST – States – 03/2018 – Dated:- 25-1-2018 – FINANCE SECRETARIAT NOTIFICATION (03/2018) No. FD 48 CSL 2017, Bengaluru, dated: 25/01/2018 In exercise of the powers conferred by sub-section (3) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Karnataka, (13/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, number 603, dated the 29th June, 2017, namely:- In the said notification,- (i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and t

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Seeks to amend notification No. 11/2017 No. FD 48 CSL 2017, dated 29th June, 2017 so as to notify KGST rates of various services as recommended – GST – States – 01/2018 – Dated:- 25-1-2018 Notification – Circular

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/048 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/048 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 146 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/354 dated 22nd June, 2017, except as respects things done or omitted to be done before such supersession, the State Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal f

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/047 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)/047 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered p

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/046 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)/046 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered p

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/045 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/045 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered pe

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/044 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/044 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered pe

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Amendment in Notification No F.NO.FIN/REV-3/GST(Pt-1) “D” dated 30th June,2017 – GST – States – FIN/REV-3/GST/1/08(Pt-1)/039 – Dated:- 25-1-2018 Notification – Circular

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Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) E , dated the 30th June, 2017 – GST – States – FIN/REV-3/GST/1/08(Pt-1)/040 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/040 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)'E', dated the 30th June, 2017, namely:- In the said notification, – (1) in the S

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/041 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/041 Dated: 25thJanuary, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of 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 First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as are

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or Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 3. 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those mentioned from S. N

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GST – States – FIN/REV-3/GST/1/08(Pt-1)/042 – Dated:- 25-1-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08(Pt-1)/042 Dated: 25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/100, dated the 28

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Seeks to amend notification No N dated 30th June,2017 so as to notify CGST rates of various services. – GST – States – FIN/REV-3/GST/1/08(Pt-1)/034 – Dated:- 25-1-2018 Notification – Circular

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Seeks to amend notification No. FIN/REV-3/GST/1/08(Pt-1)/035 O dated 30th June,2017 so as to exempt certain services. – GST – States – FIN/REV-3/GST/1/08(Pt-1)/035 – Dated:- 25-1-2018 Notification – Circular

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2018 (4) TMI 1213 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 482 (All.) – Seizure of goods with vehicle – Section 129(3) of the U.P. GST Act – penalty – Held that: – petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 – the vehicle may be released – petition disposed off. – Writ Tax No. – 85 of 2018 Dated:- 25-1-2018 – Bharati Sapru and Neeraj Tiwari, JJ. Counsel For Petitioner: Shri Nishant Mishra, Advocate Counsel For the Respondent: C.S.C. JUDGEMENT Heard Shri Nishant Mishra, learned counsel for the petitioner and Shri C.B. Tripahti, learned Special Counsel for the State. The petitioner has come up before this Court with a prayer that his goods along wi

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2018 (6) TMI 623 – AUTHORITY FOR ADVANCE RULING – ANDHRA PRADESH – 2018 (13) G. S. T. L. 423 (A. A. R. – GST) – Supply of goods – inter-state trade – Exemption from GST – outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships – Reverse charge – Whether appellant are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not? – If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- (a) Ocean going merchant vessels on foreign run; (b) Indian Naval Ships; and (c) Indian Coast Guard Ships or from their authorized agents.
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Held that:- The goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is to be treated as supply

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ed:- 25-1-2018 – Sri. J.V.M Sarma (Member) and Sri. Amaresh Kumar (Member) Present for the Applicant – Sri. K.V.J.L.N Sastry, (Advocate) Present for the Jurisdictional Officer – Not attended Ruling M/s FAIRMACS SHIP STORES PRIVATE LIMITED (hereinafter also referred as an applicant), having GSTIN 37AAACF1406C1ZC are holders of Special Warehouse License No. 14/2016, issued under Section 58 (A) of The Customs Act, 1962 for storage of duty free ship stores imported without payment of duty for supply to Indian Naval / Coast Guard ships and Ocean going merchant ships. 2. The applicant seeks Advance Ruling under Section 104 of CGST & SGST Acts' 2017 for the following questions:- i. Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not ? ii. If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goo

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egarding concessions in respect of imported stores for Indian Coast Guard. Text of Customs Act' 1962 for section 87, 88 and 69 Supply details for the Ship stores exported to Ocean going merchant ships on foreign run under section 88(a) Supply details for the ship stores exported to Indian naval vessels under section 69 read with 87. Supply details for the ship stores exported to Indian Coast Guard Ships under section 69 read with 87. Import particulars including bill of entry and Re-warehousing certificate for the ship stores warehoused into customs special warehouse. 4. The relevant statutory provisions are reproduced hereunder for our examination of the issue: As per Section 2 (11) of the Customs Act, 1962 "Customs area" means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities As per Section 88 (a) of the Customs Act, 1962 The provisions of section 69 and

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s Act, 1976, and the air space above its territory and territorial waters As per Section 2 (47) of the Central Goods and Service Tax Act, 2017 "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; As per Section 7 (2) of the Integrated Goods and Service Tax Act, 2017 Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce 5. We have examined the facts of the case as submitted by the applicant. It is observed that the goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is to be treated as supply of goods in the course of inter-

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d to as, "CGST Act") and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, "IGST Act"). It may be noted that as per sub-section (2) of section 7 of the IGST Act, any supply of imported goods which takes place before they cross the customs frontiers of India, shall be treated as an inter-State supply. Thus, such a transaction of sale/transfer will be subject to IGST under the IGST Act. The value of such supply shall be determined in terms of section 15 of the CGST Act read with section 20 of the IGST Act and the rules made thereunder, without prejudice to the fact that customs duty (which includes BCD and applicable IGST payable under the Customs Tariff Act) will be levied and collected at the ex-bond stage RULING : 6. Having given careful consideration, we rule on the aforementioned question as under: (i) The applicant are not exempted from tax under GST on thei

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2018 (6) TMI 702 – AUTHORITY FOR ADVANCE RULING – ANDHRA PRADESH – 2018 (13) G. S. T. L. 445 (A. A. R. – GST) – Supply of goods – inter-state trade – Exemption from GST – outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships – Reverse charge – Whether appellant are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not? – If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- (a) Ocean going merchant vessels on foreign run; (b) Indian Naval Ships; and (c) Indian Coast Guard Ships or from their authorized agents.
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Held that:- The goods which are received by the applicant are within the Customs area as defined under Section 2 (11) of the Customs Act, 1962. Accordingly goods cleared / supplied by the applicant is to be treated as supply

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Sri. J.V.M Sarma (Member) and Sri. Amaresh Kumar (Member) Present for the Applicant – Sri. K.V.J.L.N Sastry, (Advocate) Present for the Jurisdictional Officer – Not attended Ruling M/s PARSAN BROTHERS(hereinafter also referred as an applicant), having GSTIN 37AAAEFP0090P1ZV are holders of Special Warehouse License No. 14/2016, issued under Section 58 (A) of The Customs Act, 1962 for storage of duty free ship stores imported without payment of duty for supply to Indian Naval / Coast Guard ships and Ocean going merchant ships. 2. The applicant seeks Advance Ruling under Section 104 of CGST & SGST Acts' 2017for the following questions:- i. Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not ? ii. If at all they are liable for GST on their outward supplies whether they can collect the GST from the recipient for the goods namely:- Ocean going merchant vessel

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d by the DGFT Circular F.No. 21/31/63-CUS.IV, Dated: 17.08.1966, regarding concessions in respect of imported stores for Indian navy. Notification 123/93- Customs, Dated.14.05.1993 regarding concessions in respect of imported stores for Indian Coast Guard. Text of Customs Act' 1962 for section 87, 88 and 69 Supply details for the Ship stores exported to Ocean going merchant ships on foreign run under section 88(a) Supply details for the ship stores exported to Indian naval vessels under section 69 read with 87. Supply details for the ship stores exported to Indian Coast Guard Ships under section 69 read with 87. Import particulars including bill of entry and Re-warehousing certificate for the ship stores warehoused into customs special warehouse. 4. The relevant statutory provisions are reproduced hereunder for our examination of the issue: As per Section 2 (11) of the Customs Act, 1962 "Customs area" means the area of a customs station or a warehouse and includes any are

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rs, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters As per Section 2 (47) of the Central Goods and Service Tax Act, 2017 "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; As per Section 7 (2) of the Integrated Goods and Service Tax Act, 2017 Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce 5. We have examined the facts of the case as submitted by the applicant. It is observed that the goods which are received by the applicant are within the Cu

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lue of such goods. Such a transaction squarely falls within the definition of "supply" as per section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, "CGST Act") and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, "IGST Act"). It may be noted that as per sub-section (2) of section 7 of the IGST Act, any supply of imported goods which takes place before they cross the customs frontiers of India, shall be treated as an inter-State supply. Thus, such a transaction of sale/transfer will be subject to IGST under the IGST Act. The value of such supply shall be determined in terms of section 15 of the CGST Act read with section 20 of the IGST Act and the rules made thereunder, without prejudice to the fact that customs duty (which includes BCD and applicable IGST payable under the Customs Tariff Act) will be levied and collect

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GST – States – No. 2/2018 – State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 2/2018 – State Tax (Rate) The 25th January, 2018 No. GST/24/2017.-In exercise of the powers conferred by sub-section (1) of section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (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 Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax & Excise, No.12/2017- State Tax (Rate), dated the 28thJune, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 183, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide File No. GST/24/2017, 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 Gover

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shall be inserted, namely: – (1) (2) (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 30thday 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 30thday 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 oftransportation 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 follow

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tional Financial Services Centre (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 andDevelopment 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 ofIndia (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

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namely:- (h) services 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, brac

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 24-1-2018 Last Replied Date:- 31-1-2018 – WHETHER A SERVICE PROVIDER WHO GET REIMBURSEMENT OF TRAIN TICKETS, AIR TICKETS ON ACTUAL BASIS LIABLE TO PAY GST @18% ON THE COST OF TICKETS – Reply By Ganeshan Kalyani – The Reply = Can you please elaborate your query with an example. – Reply By ROHIT GOEL – The Reply = Example: A chartered Accountant travel by air and cost of air ticket reimbursed by client. Question whether gst is to be charged on cost of air ticket along with audit fees – Reply By KASTURI SETHI – The Reply = NOT required to pay GST on cost of tickets. Cost of ticket cannot be part of transaction value because it does not go into your pocket. You pay and then get reimbursement. GST already paid. No double taxation. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Whether the service provider can take input tax credit on the air ticket of Chartered Accountant? – Reply By Alkesh Jani – The Reply = Sir, In this regards

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n picture. In that case also the CA will bill separately for ticket inclusive of GST amount without creating liability for GST but for that all the condition of pure agent has to be fulfilled by client as we as pure agent. – Reply By KASTURI SETHI – The Reply = Yes. Sir. I agree with you to the extent of concept of pure agent. C.A. works as pure agent also. – Reply By Himansu Sekhar – The Reply = With humility I slightly differ from Sri Ruia's view. As per Rule 33 of the CGST Rules,2017 .Value of supply of services in case of pure agent.-Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent

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irm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A s recovery of such expenses is a disbursement and not part of the value of supply made by A to B. In the instant case, the expenses towards the travel are n the interest of the client. It is not a pure agent concept. Be that the case, every body will not include many expenses like Hotel bills, Restaurant bills and other expenses incurred by the CA during the provison of the service. – Reply By Ganeshan Kalyani – The Reply = CA should not enjoy the benefit of air travel. He just has to incur the cost. The benefit shall be taken by the client. If this is t

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 24-1-2018 – Safeguards provided under GST Act for an arrested person There are certain safeguards provided under section 69 for a person who is placed under arrest. These are: If a person is arrested for a cognizable offence, he must be informed in writing of the grounds of arrest and he must be produced before a magistrate within 24 hours of his arrest (i) If a person is arrested for a non-cognizable and bailable offence, the Deputy/ Assistant Commissioner of CGST/SGST can release him on bail and he will be subject to the same provisions as an officer in-charge of a police station under section 436 of the Code of Criminal Procedure, 1973; (ii) All arrest must be in accordance with the provisions of the Code of Criminal Procedure, 1973 relating to arrest. Rights of an arrested person Article 22 of the Constitution of India provides the following fundamental rights to every person: (a) Right to be informed, as soon as ma

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ent) is palpable. On arrest procedure, the provisions of Code of Criminal Procedure, 1973 relating to arrest must be taken care of. It is necessary for officers to be truly conversant with the same. Though there is no prescribed form for arrest memo but an arrest memo should ideally include – brief facts of the case; details of the person arrested; gist of evidences against the person; relevant section(s) of the GST law or other laws attracted to the case and to the arrested person; the grounds of arrest must be explained to the arrested person and this fact be noted in the arrest memo; a nominated person (as per the details provided by arrested person) of the arrested person should be informed immediately and this fact also may be mentioned in the arrest memo; the date and time of arrest may be mentioned in the arrest memo and the arrest memo should be given to the person arrested under proper acknowledgment; a separate arrest memo has to be made and provided to each individual/arrest

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nd torture in custody, the Supreme Court of India [in D.K. Basu v State of West Bengal 1996 (12) TMI 350 – SUPREME COURT ] has laid down 11 specific requirements and procedures that the police and other agencies have to follow for the arrest, detention and interrogation of any person. These are: (1) Police arresting and interrogating suspects should wear accurate, visible and clear identification and name tags, and details of interrogating police officers should be recorded in a register. (2) A memo of arrest must be prepared at the time of arrest. This should: (a) have the time and date of arrest. (b) be attested by at least one witness who may either be a family member of the person arrested or a respectable person of the locality where the arrest was made. (c) be counter-signed by the person arrested. (3) The person arrested, detained or being interrogated has a right to have a relative, friend or well-wisher informed as soon as practicable, of the arrest and the place of detention

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of this memo must be given to the person arrested. (8) The person arrested must have a medical examination by a qualified doctor every 48 hours during detention. This should be done by a doctor who is on the panel, which must be constituted by the Director of Health Services of every State. (9) Copies of all documents including the arrest memo have to be sent to the area Magistrate for his record. (10) The person arrested has a right to meet a lawyer during the interrogation, although not for the whole time. (11) There should be a police control room in every district and state headquarters where information regarding the arrest and the place of custody of the person arrested must be sent by the arresting officer. This must be done within 12 hours of the arrest. The control room should prominently display the information on a notice board. These requirements were issued to the Director General of Police and the Home Secretary of every State. They were obliged to circulate the requirem

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Goods and Services Tax – Verification of documents and conveyances. – Rule 138B of the CGST Rules, 2017 as amended. – TMI Updates – Highlights

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Goods and Services Tax – Information to be furnished prior to commencement of movement of goods and generation of e-way bill. – Complete overhaul – List of exempted goods from e-way bill curtailed fro

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Goods and Services Tax – Refund of integrated tax paid on goods or services exported out of India – Restrictions on refund where goods have been received under Deemed Export procedure – See Rule 96(10

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