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GST – States – Tax/4(53)/GST-NOTN/2016/16 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/16:- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 Of 2017) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the mont

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GST – States – 5/10/2017-FD(TAX)-15/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 15/2017-State Tax Imphal, the 15th November, 2017 No. 5/10/2017-FD(TAX):- In exercise of the powers conferred by section 148 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, 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

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GST – States – Tax/4(53)/GST-NOTN/2016/17 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/17:- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. Tax/4(53)/GST-NOTN/2016/6 dated the 15th September, 2017, published in the Gazette Of Manipur, Extraordinary, vide number 313, dated the 26th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council,

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GST – States – Tax/4(53)/GST-NOTN/2016/18 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/18:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Commissioner hereby makes the following amendments in the notification of the Government of Manipur, Department or Taxes No. Tax 4/(53)/GST-NOTN/2016/9, dated

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GST – States – Tax/4(53)/GST-NOTN/2016/21 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/21:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. Tax/4(53)/GST-NOTN/2016/11, dated the 13th October, 2017, published in the Gazett

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GST – States – Tax/4(53)/GST-NOTN/2016/22 – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th November, 2017 No. Tax/4(53)/GST-NOTN/2016/22:- In pursuance of section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) and sub-rule (3) of rule 45 of the Manipur Goods and Services Tax Rules, 2017, the Commissioner hereby makes the following amendments in the notification of the Government of Manipur, Department of Taxes No. Tax/4(53)/GST-NOTN

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GST – States – 5/10/2017-FD(TAX)-16/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 16/2017-State Tax Imphal, the 15th November, 2017 No. 5/10/2017-FD(TAX):- In exercise of the powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as the said Act), the Government of Manipur, on the recommendations of the Council, hereby waives the a

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GST – States – 64/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 64/2017 -State Tax Date:15th November, 2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 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 register

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GST – States – 63/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 63/2017 -State Tax Date:15th November, 2017 NOTIFICATION In pursuance of section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) and sub-rule (3) of rule 45 of the Sikkim Goods and Services Tax Rules, 2017, the State Government hereby makes the following amendments in the notification of the Government of Sikkim ,in the Department of

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GST – States – 62/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 62/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the State Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 43/2017-State Tax, dated the 13th October, 2017, except as r

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GST – States – 61/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 61/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017-State Tax, da

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GST – States – 60/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 60/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a n

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GST – States – 59/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 59/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following amendments in the notificationof the Government of Sikkim in the Department of Finance,Reven

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GST – States – 58/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 58/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the State Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – State Tax dated the 11th September, 2017, published in the Gazette of Sikkim, 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 d

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GST – States – 57/2017 – Dated:- 15-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 57/2017 – State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of less than 1.5 crore 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 ou

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Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition. – GST – States – ERTS(T) 65/2017/45 – Dated:- 15-11-2017 Notification – Circular

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GST – States – SRO-GST 23 (Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST 23 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-2 issued by the Finance Department Government of Jammu and Kashmir under endorsement No. ET/Estt/119/2017 dated 08th July, 2017, namely: – In the said notification, – (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: – 8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bea

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ANNEXURE I ] ; (iv) S. Nos. 23, 24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an

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voluntarily], subject to the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in S. No. 77, in the entry in column(3),for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 1106 10 10 Guar meal ; (xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 87A 1210 10 00 Hop cones, neither ground nor powdered nor in

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GST – States – SRO-GST 24 (Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST 24 (Rate).- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-4 issued by the

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GST – States – SRO-GST 25 (Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST 25 (Rate).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notificat

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GST – States – SRO-GST-27(Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST-27(Rate).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-11 issued by the Finance Department Government of Jammu and Kashmir under endorsement No, ET/Estt/119/2017 dated 08th July, 2017, namely :- In the said notification, in the Table, – (i) against serial number 3, in column (3), in item (vi), for the words "Services provided", the words "Composite supply of works contract as defined in clause (1 19) of section 2 of the Jammu and Kashmir Goods and Services T

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39; includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no.(iv)] (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or dri

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rt of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.", (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: – '(i) manuf

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GST – States – SRO-GST-28(Rate) – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15 November, 2017 SRO-GST-28(Rate).- In exercise of the powers conferred by sub-section (I) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V 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 SRO notification No. SRO-GST-12 issued by the Finance Department Government of Jammu and Kashmir under endorsement No. ET/Estt/119/2017 dated 08th July, 2017, namely :- In the said notification, in the Table, – (a) against

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GST – States – SRO 467 – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15th November, 2017 SRO 467 .-ln exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- 1. In the Jammu and Kashmir 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, Department of Revenue No. 42/2017-lntegrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part

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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 may appeal to – (a) the Commissioner where such decision or order is passed by the Additional or Joint Commissioner; (b) the Additional Commissioner where such decision or order is passed by the Deputy Commissioner or Assistant Commissioner or State Tax Officer ,within months from the date on which the said decision or order is communicated to such

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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 (accumulated ITC) (d) ITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(

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his refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] 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 from ______ to ______, 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 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 been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorise

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GST – States – SRO 470 – Dated:- 15-11-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 15th November, 2017 SRO 470.- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover upto 1.5 crore rupees in the preceding financial year or the current finan

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2018 (2) TMI 1539 – GUJARAT HIGH COURT – 2018 (9) G. S. T. L. 363 (Guj.) – GST Council meetings – Postponement of meeting – It is the case of the petitioner that only as a political strategy, such meeting was conducted in violation of the Code of Conduct. It is alleged that the recommendations made in the 9th and 10th November, 2017 Council meeting are only to appease the voters in the ensuing elections.
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Held that: – By virtue of constitutional amendment, Article 279A is inserted, which empowers the Hon'ble President to constitute a Council to be called the Goods and Services Tax Council. Under Article 279A(4), Goods and Services Tax Council is empowered to make its recommendations to the Union and the States, on taxes, cesses and surcharges etc. As per Article 279A(9), every decision of the Council is to be taken in a meeting, where majority of not less than three fourths of the weighted votes of the members present and voted – The recommendations made by the Council are ultima

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e decisions taken whereof, the same should not be declared publicly till the election is over in the interest of justice. c. Your Lordships may be pleased to declare that whatever decision may be taken by the respondent s especially respondent no.2 GST Council may be declared as null and void and is requires to be quashed and set aside in the interest. d. Pending admission, hearing and final disposal of the present petition, this Hon ble Court may be pleased to issue suitable direction in the interest of justice. e. Such and further relief(s) that is just deems fit may be granted. 2. This petition is filed by impleading the State Election Commission as the 1st respondent, Chairman of the Goods and Services Tax Council as the 2nd respondent and the Secretary, Ministry of Finance as the 3rd respondent. The Goods and Services Tax Council, a body constituted under the provisions of the Constitution of India, held its 23rd meeting at Guwahati on 9th and 10th November, 2017. This petition wa

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rned Advocate General appearing with Ms. Sangeeta Vishen, learned Assistant Government Pleader, appearing on advance copy served on the government. 6. As the papers are served on the learned Advocate General, he is present when the matter is called and it is brought to our notice that the Goods and Services Tax Council is an independent body constituted under Article 279A of the Constitution. It is stated that the Goods and Services Tax Council regularly meets to make its recommendations and said recommendations are ultimately to be accepted by the government. It is submitted that as much as the Goods and Services Tax Council is an independent body, which is required to meet periodically, to make its recommendations, in terms of Article 279A of the Constitution of India, it cannot be said that the recommendations made by the Goods and Services Tax Council are in violation of the Code of Conduct. It is submitted that earlier, 22 meetings were already held by the Council and the meeting

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of making recommendations by holding meetings. When 22 meetings were already held and 23rd meeting was scheduled on 9th and 10th November, 2017 at Guwahati and such recommendations are made for making suggestions to the Union and the States on taxes, cesses and surcharges etc., it cannot be said that same will violate the Code of Conduct, which is in operation in the State of Gujarat. 9. Further, it is also brought to our notice by the learned Advocate General that earlier, when elections were to be held in the States of Uttar Pradesh, Punjab & Haryana etc., a petition by way of Writ Petition (Civil) No.18 of 2017 was filed before the Hon ble Supreme Court in which, relief was sought to stop the presentation of the Budget, on the eve of elections, alleging that the same will influence the voters. Same was dismissed at the stage of admission by order dated 23rd January 2017. A copy of the order is also produced during the course of hearing. In any event, when the body constituted un

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GST – States – F.12(46)FD/Tax/2017-Pt.-II-141 – Dated:- 15-11-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: November 15, 2017 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, 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 Octobe

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