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GST – States – 17/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 17/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification number 11/2017-State Tax dated the 4th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward suppl

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GST – States – 19/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 19/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing th

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GST – States – 20/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 20/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 13/2017-State Tax, dated the 24th October, 2

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GST – States – 21/2017 – State Tax – Dated:- 23-11-2017 – Government of Kerala State Goods and Services Taxes Department Notification No. 21/2017 – State Tax C1-24614/2016 Thiruvananthapuram, the 23rd November, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 and 120A of the Kerala State Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 and 120A of the Kerala State Goods and Services Tax Rules, 2017 read with

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GST – States – 38/1/2017-Fin(R&C)(30) – Dated:- 23-11-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(30) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 15th day of November, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation.- For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Depart

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rule shall be inserted, namely:- 107A. Manual filing and processing.- Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; (v) after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to- (a) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner; (b) the Deputy Commissioner (Appeals) where such decision or or

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viso, the following proviso shall be substituted, namely:- Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. ; (vii) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From <Year><Month> To <Year><Month> 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods/services- without payment of tax (

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onomic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation/Status SELF- DECLARATION [rule 89(2)(I)] I/We …………………………………. (Applicant) having GSTIN/ temporary Id ……….., solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation/Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has b

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GST – States – 38/1/2017-Fin(R&C)(32) – Dated:- 23-11-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division ___ Notification 38/1/2017-Fin(R&C)(32) In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Goa, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure t

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2018 (2) TMI 212 – CESTAT CHENNAI – TMI – CENVAT credit – GTA Services for outward transportation services – whether credit is admissible on outward transportation services upto buyer’s premises when delivered on F.O.R. basis? – Held that: – the issue has been settled by the decision in the case of Commissioner Versus Ellora Time Ltd. [2014 (3) TMI 567 – GUJARAT HIGH COURT], where it was held that outward transportation would be an input service as covered in the expression ‘means’ part of the definition, it would be difficult to exclude such service on the basis of any interpretation that may be offered of the later portion of the definition which is couched in the expression ‘includes’.
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However, the documents requires reconsiderati

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alongwith interest and also for imposing penalty. After adjudication, the original authority disallowed the credit and confirmed the demand of ₹ 1,06,887/- alongwith interest and imposed penalty of ₹ 53,444/-. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Shri. M. Kannan submitted that the appellant has availed the transportation services for clearance of their finished products upto the buyer s premises and the delivery of the goods was on F.O.R basis. The issue whether credit is admissible on the service tax paid on GTA Services for outward transportation of finished products upto the buyer s premises, when the delivery is on F.O.R basis is settled by v

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Central Excise, Meerut-I 2016 (334) E.L.T. 3 (S.C.) h. Commissioner of C.Ex., Dehradun Vs Forace Polymers Pvt. Ltd. 2016 (45) S.T.R. 198 (Tri. – Del.) 4. The Ld.Counsel submitted that the Board Circular No.999/6/2015-CX dated 28.2.2015 has clarified that the assessee would be eligible for credit on GTA services for outward transportation if the ownership of the goods remain with the assesse till the delivery of the goods at the buyers premises. That the appellant had furnished necessary documents to establish that the goods were delivered on F.O.R. basis. That the same has not been considered by the authorities below. 5. The Ld.AR, Shri S. Govindarajan reiterated the findings in the impugned order. 6. Heard both sides. The Ld. Counsel for

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GST – States – Corrigendum – Dated:- 23-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 Corrigendum Dated: 23.11.2017 In Order Nos. 17/WBGST/P

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2018 (3) TMI 971 – MADRAS HIGH COURT – [2017] 1 GSTL 19 – Classification of imported goods – GSL ARTEMIA BRINE SHRIMP EGGS – petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by relying upon Notification No.002/2017-Cus dated 28.06.2017 in Sl.No.33 – respondent opined that the item imported by the petitioner should be classified under IGST Notification No.001/2017 Sl.No.I-21 – Held that: – Prima facie this Court is of the view that the respondent could not invoke Section 111(m) of the Customs Act as there appears to be no allegation that the goods do not correspond in respect of the value or in any other particular with the entry made under the Act. In the impugned order, the respondent has accepted that there is no dispute in the classification of the goods.
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The petitioner is granted liberty to file an appeal before the Commissioner of Customs (Appeals), Chennai within a period of thirty days from the date of receipt of a copy of thi

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g the goods under Customs Tariff Heading 05119911. The petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by relying upon Notification No.002/2017-Cus dated 28.06.2017 in Sl.No.33. The respondent opined that the item imported by the petitioner should be classified under IGST Notification No.001/2017 Sl.No.I-21 and attracts IGST @ 5%. Therefore, the respondent was of the prima facie view that the exemption claimed by the petitioner for the imported goods does not appear to be correct. Though under normal circumstances a show cause notice should have been issued, the petitioner by letter dated 12.10.2017 requested for adjudication of the case without issuing show cause notice and personal hearing. This was acceded to and the impugned order has been passed. The respondent while passing the impugned order did not restrict himself only to the life consignment covered under Bill of Entry No.3450978 but also in respect of earlier import in Bill of E

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ncture since the petitioner seeks liberty to approach the appellate authority, namely, the Commissioner of Customs (Appeals), Chennai as against the impugned order but would request this Court to exercise its discretion by passing an order for release of the goods subject to conditions the Court may impose on the petitioner. This request is made for two reasons, namely, that the imported goods have a shell life of only six months and already two months have lapsed and further delay would render the product useless apart from causing other complications. The second reason is being that as of now the office of the Commissioner of Customs (Appeals), Chennai is vacant and the Commissioner of Central Excise is holding charge and there may be loss of time before the appeal is taken up for hearing. 4. Thus, considering the above submissions, this Court is inclined to dispose of the writ petition by issuing following directions: 1. The petitioner is granted liberty to file an appeal before the

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Indian Laws – Started By: – Nageswara Rao Sripada – Dated:- 22-11-2017 Last Replied Date:- 23-11-2017 – GSTR-1 for July, 2017 already filed. But the return was wrong as Invoice data wrongly fed as B2C instead of B2B. The receivers are making it a fuss as the invoices are not reflected in their GSTR-2 or 2A. I understand that there is no provision to revise the GSTR-1 already filed. Will it be sufficient if CREDIT NOTES are issued now (in November, 2017) for all the outward supplies (invoices) in July, 2017 and show the details of such credit notes issued, when GSTR-1 for August, 2017 is filed. Is there any other way to satisfy the receivers who are not releasing the payments as of now. I invite your valuable suggestion please. – Reply By G

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Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 22-11-2017 Last Replied Date:- 15-3-2018 – Q.1 If a Company in U.P. buys material from a Company in Maharashtra and sells the same from the source of purchase in Maharashtra directly to dealers in Maharashtra and adjoining state. Does the company in U.P. have to take a separate GST registration in Maharashtra? OR can it buy on IGST billing and sell on IGST billing too, without taking a separate registration? Q.2 If the U.P. company has to take a separate registration, does the principle of one GST number India wide for one company get defeated? – Reply By Ramaswamy S – The Reply = 1. Bill to UP. Both IGST transaction. No separate registration required2. It is one nation one

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Goods and Services Tax – GST – By: – Mr. Ashwarya Agarwal – Dated:- 22-11-2017 – Liability for Registration 1. Threshold exemption of 20 Lac still remains the same subject to no inter-state supply. However an exemption has been given vide Not. 10/2017-CT which prescribes that persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration including inter-state supply; Filing of Return 2. Types of Returns to be filed Sl. Return Description Period GSTR 3B Provisional Return Monthly GSTR 1 Details of OUTWARD Monthly / Quarterly GSTR 2 Details of INWARD Monthly / Quarterly GSTR 3 Final Return Monthly / Quarterly GSTR 4 Composition Return Quarterly GSTR 5 Non-Resident TP Monthly GSTR 6 Input Service Distributor Monthly 3. GSTR 3B to be filed every month by ALL TAXPAYERS by 20th of the succeeding month

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10th January 2018 December 10th February 2018 January 10th March 2018 February 10th April 2018 March 10th May 2018 7. Filling of FORM GSTR-2 and FORM GSTR-3 for the period of July, 2017 to March 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period as mentioned above without requiring filing of GSTR-2 & GSTR-3 for the previous month / period. (Not. 57 & 58/2017-CT) 8. Extension of following due dates: Sl FORM and Details Original due date Revised due date 1 TRAN-1 (Order No 09 & 10/2017-GST) 30th September 2017 27th December 2017 (One-time option of revision also to be given till this date) 2 GSTR-4 for the quarter July – September, 2017 (Not 59/2017-CT) 18th October 2017 24th December 2017 3 GSTR-5 for July to October, 2017 (Not. 60/2017-CT) 20th of next month or 7 days from the last date of registration whichever is earlier 11th December 2017 4 GSTR-5A for July to October, 2017 (Not. 61/2017-CT) 20th of next mo

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ces including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account. 12. Tax liability on Advance (Not. 66/2017-CT) Exemption has been given to all the suppliers of GOODS (Except Composition Dealer) from payment of GST on Advance received from their buyer. This exemption is not applicable to any advance received before 15th November 2017. Earlier this exemption was given only to small units having T/O less than 1.5 crore. Export Refund 13. rate of 0.10% on procurement of goods for export, subject to compliance of procedure as laid down in Not. 40/2017-CT(R ); 14. Details of export to be filed in Table 6A of Form GSTR 1 after filing of form GSTR 3B for every month; 15. Circular No. 17/17/2017 dt. 15.11.2017 issued to describe the procedure for Manual filing and processing of refund claims in respect of zero-rated supplies. Required amendments have been made in the rules vide

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GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART I:- Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 22-11-2017 Last Replied Date:- 22-11-2017 – GST UPDATE ON TREATMENT OF JOINT DEVELOPMENT AGREEMENTS – PART I:- Joint Development Agreements are also called tri-partite agreements as three parties are involved in such contracts, namely a builder, land owning party and the contractor who undertakes construction services. The developer enters into a development agreement with landowner, whereby the developer acquires the development rights with respect to the land. The development right entitles the developer to obtain licenses and approvals from the government authorities, construct the building on the land as per its

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nd provided by Mr. XYZ whereas 40% of the units i.e. 400 units shall be given to Mr. XYZ and rest 600 units shall be taken by ABC ltd. Both can commercially sell the units in the open market. Land owner gets 400 units of flats in lieu of the land given and Developer gets 600 units of flats in lieu of the construction work done. Based on above, redevelopment transaction is a barter transaction between landowner and developers. Here developer is providing construction service to landowner. Value of construction service shall be ascertained on the basis of flats given to landowner in exchange of development rights given by him to builder. Further, as per decisions taken in 14th Meeting of the GST Council held on May 18-19, 2017 in Srinagar, J&

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or the development, besides GST on the builder/developer's share of the complex/building. In the above transaction, the builder/developer receives consideration for the construction service provided by him, from two categories of service receivers: (a) from landowner: in the form of land/development rights; and (b) from other buyers: normally in cash. Thus the builder is liable to pay GST not only on his portion of the complex/building, but also on the share of the land owner. Therefore, the above stated clarification also proves that there is no ambiguity on the issue that the GST is payable even on landowner's share of flats. The other aspects like point of taxation and valuation, etc. will be discussed in the subsequent part of t

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Goods and Services Tax – Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- except in cases where movement of such goods is for further supply of the same goods, su

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Goods and Services Tax – Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate – TMI Updates – Highlights

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Goods and Services Tax – Started By: – Devika agarwal – Dated:- 22-11-2017 Last Replied Date:- 23-11-2017 – Advance received on supply of goods in not te be taxed under GST, this notification comes under CGST Act only.Why this is not come under IGST Act? – Reply By Ramaswamy S – The Reply = it is for all (CGST,SGST, IGST, UTGST). No tax on advances received for the supply of goods is to be paid. Advance received for supply of services – tax is payable.RegardsS.Ramaswamy – Reply By Ganeshan Kalyani – The Reply = No GST on advance received from customer. However, a composition dealer is still liable to pay GST on advance. Also advance on service is also liable to GST. – Reply By CS SANJAY MALHOTRA – The Reply = Please go through Section 20 o

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ax; (x) tax deduction at source; (xi) collection of tax at source; (xii) assessment; (xiii) refunds; (xiv) audit; (xv) inspection, search, seizure and arrest; (xvi) demands and recovery; (xvii) liability to pay in certain cases; (xviii) advance ruling; (xix) appeals and revision; (xx) presumption as to documents; (xxi) offences and penalties; (xxii) job work; (xxiii) electronic commerce; (xxiv) transitional provisions; and (xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to central tax as if they are enacted under this Act: – Reply By KASTURI SETHI – The Reply = Sh.CS Sanjay Mal

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Goods and Services Tax – Started By: – PAWANKUMAR GARG – Dated:- 22-11-2017 Last Replied Date:- 24-11-2017 – SIR, ONE OF MY CLIENT IS SUPPLYING CHILLED/PURIFIED WATER TO THE PUBLIC IN CAMPERS. WHEATHER GST IS APPLICABLE ON SUPPLY OF WATER . IF APPLICABLE THEN AT WHAT RATE WITH HSN CODE. – Reply By ANITA BHADRA – The Reply = Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured and is taxed at 18%.HSN CODE 2

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Goods and Services Tax – GST – Dated:- 22-11-2017 – New Delhi, Nov 21 (PTI) As many as 43.67 lakh businesses have filed the initial GSTR-3B returns for the month of October – the highest monthly return filing within due date, GST Network said today. The last date of GSTR-3B filing, which is the initial sales return, for October was yesterday. Around 56 per cent of the registered taxpayers filed their GSTR-3B returns for October within due date. The number of taxpayers filing their GSTR-3B retur

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Goods and Services Tax – 20/20/2017 – Dated:- 22-11-2017 – Circular No. 20/20/2017-IGST F. No. 354/320/2017 -TRU (Pt) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 22nd of November, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Subject: Issue related to classification and GST rate on Terracotta idols – regarding The GST rate

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Goods and Services Tax – 21/21/2017 – Dated:- 22-11-2017 – Circular No. 21/21/2017-GST F. No. 354/320/2017 -TRU (Pt ) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 22nd of November, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Subject: Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding. The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both;

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GST – States – F.2(13)/Policy-GST/2017/1080-86 – Dated:- 22-11-2017 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES GST BRANCH VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02 No. F.2(13)/Policy-GST/2017/1080-86 Dated 22/11/2017 ORDER (Ref. Order 06/2017-GST) Subject: Extension of time limit for submitting application in FORM GST REG-26 In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Delhi Goods and Services Tax Rules, 2017 read wit

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GST – States – 129/ST-2 – Dated:- 22-11-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd November, 2017 No. 129/ST-2.- In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby, notifies that the registered persons having aggregate turnover upto One Crore Fifty Lakh rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details of outward supply of goods or services or b

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GST – States – 130/ST-2 – Dated:- 22-11-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd November, 2017 No. 130/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 onwards by the due dat

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GST – States – NO.F.1-11(91)-TAX/GST/2017(Part) – Dated:- 22-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part) Dated, Agartala, the 22nd November, 2017. NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Service Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tripura State Goods and Service Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Tripura State Goods and Services Tax Rules, 2017,- (i) in r

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lowing rule shall be inserted, namely:- "97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply declaration, statement of electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Form as appended to these rules."; (iv) after rule 107, the following rule shall be inserted, namely:- "107A. Manual filing and processing. – Notwithstanding anything contained

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is Act or the Central Goods and Services Tax Act may appeal to – (a) the Chief Commissioner (Appeals) where such decision or order is passed by the Special or Additional commissioner; (b) the Special Commissioner (Appeals) where such decision or order is passed by the Joint or Deputy Commissioner; (c) the Additional Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to- (a) the Chief Commissioner (Appeals) wh

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GST – States – NO.F.1-11(91-TAX/GST/2017(Part) – Dated:- 22-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91-TAX/GST/2017(Part) Dated, Agartala, the 22nd November, 2017. NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby

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