Court Dismisses Petitions on GST Rate for Scrap Buses as Premature and Misconceived; No Action Taken Yet.
Case-Laws
GST
Rate of GST on old and scrap buses – 28% or 18% – at such initial tende
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Input Tax Credit – Reg
Query (Issue) Started By: – KIRAN KUMAR Dated:- 23-9-2017 Last Reply Date:- 29-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
Our company deal with Taxable and Exempted Supplies and taxable Service. Please go through the below table.
Kindly provide the Input tax credit rules with following table examples
Particulars Turnover CGST SGST IGST Out Put Service( Leasing of Plant) 2060000 185400 185400 Out Put Sales 2754274.024 150080.9 150080.9 Out Put Sales 348000 0 0 62640 Taxable Servic & Sales 5162274.024 335480.9 335480.9 62640 Exempted Sales 283518356.9 Total Turnover 288680630.9
Reply By Himansu Sekhar:
The Reply:
First identify the credit which are only relating to taxable supply
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COMPOSITION SCHEME
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 23-9-2017 Last Reply Date:- 28-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
My Client has opted under composition scheme in GST. Still there is no Comp-3 Form Found in GST Portal but there is Transition Form under GST Portal. Whether we have to give details of stock in Trans 1 Form (if yes then where it has to be disclosed) or they will be seperatly issue new form (i.e Comp-3) in portal.
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GST on RCM on rent in a unregistered state
Query (Issue) Started By: – Vamsi Krishna Dated:- 23-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 11 Replies
GST
A Ltd is registered in Karnataka as per GST laws. It has taken a premises on rent in Hyderabad for their employees to work. The Hyderabad office does not provide any taxable supplies and hence has not opted for registration. If the landlord of Hyderabad office is unregistered, should A Ltd pay GST on RCM basis. If so, should be IGST or C S of Telangana? The POS and location of supplier remain Telangana
Reply By KASTURI SETHI:
The Reply:
Hyderabad office is supplying taxable service that is renting of immovable property service to the party located a
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s issued – whether to A Limited or its Hyderabad Office?
Reply By Chhatra Jain:
The Reply:
Reapected all Experts,
Dont you all realize that in such a situation land lords are in a dilema having commercial properties in other state. For merely rent of thé property they are forced for unnecessary burden of registration. Shouldn't GST Council exempt them from registration.
Reply By Vamsi Krishna:
The Reply:
Invoice is issued to A Ltd..
Reply By Vamsi Krishna:
The Reply:
I feel that the company A , should get registered in Telangana state (Hyd) and dischrage RCM.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If the invoice is issued to A which is situated at Karnataka is to pay reverse charge on IGST rate.
Reply By Chhatra
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Rent a cab operator
Query (Issue) Started By: – Srinivasa Raju Dated:- 23-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
As the GST rates are 5% and 12% with ITC,
Now we had finally decided to go with 5% without ITC ( as the ITC is not allowed to Service receiver), request you to kindly advise on the below points.
1. As a service provider can we charge Both the slabs to our clients ( 5% for some clients and 12% for some clients).
2. some of our clients are insisting for 12% and some are insisting for 5%.
Please help in this regard.
Srinee
Reply By KASTURI SETHI:
The Reply:
In my view, hybrid procedure can create problem practically.
Reply By Rajagopalan Ranganathan:
The Rep
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shall not be available in respect of the following, namely:-
(a) motor vehicles and other conveyances except when they are used
(i) for making the following taxable supplies, namely:-
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods.
Reply By Ramaswamy S:
The Reply:
it is to be declared before hand and no change is allowed mid year. It is advisable to avail credit and pay the full rate of tax. Rent a cab – negative list for credit
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Rajagopalan.
Reply By Chhatra Jain:
The Reply:
I may further add
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RCM – Applicability to persons not liable to get registered us 23(1)
By: – Senguttuvan Kuppusamy
Goods and Services Tax – GST
Dated:- 23-9-2017
Scope of Reverse Charge Mechanism (RCM) provisions under GST is widely different from RCM provisions under Service Tax (ST) Laws. Under ST provisions, RCM was applicable only for Services; and most of the services notified for RCM were common for manufacturing industry.
Under GST, the general understanding is that even if one doesn't have to pay GST on the rendered services by him, he has to register himself, if he avails services which have the obligation/duty of paying under RCM.
Now the disputed question is, whether registration itself is necessary for the persons covered u/s 23(1) of CGST Act 2017?
Section 9(3) and 9(4) of CGST Act, 2017 elucidates the situations where in tax is payable by the registered person under Reverse charge.
The provision is reproduced below for further reference
“(3) The Government may, on th
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rvices availed from an unregistered dealer by a registered dealer
Provisions for Registration under CGST
The provisions for registration under CGST Act, 2017, are contained in Chapter VI, (Registration).
The provisions are reproduced below for further reference –
“22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.”
As per the provisions mentioned hereunder, if any of the following conditions exists, it becomes mandatory for a person to register under GST.
* A state from where the person is making outward supply of goods/serv
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ate from where such outward supplies are made
Therefore, on such persons the provisions regarding RCM as per Section 9(3) & (4) of CGST Act, 2017 shall apply, if there is a receipt of supply as contemplated u/s 9(3) & (4).
Person not liable to pay Goods and Services Tax
As far as a registered person is concerned with respect to RCM provisions the position is clear.
This creates a conjecture with respect to applicability of RCM provisions on the persons who are not liable to pay under GST.
There are 2 situations under which, Registration provisions will not be applicable-
* A person who does not qualify for registration i.e. whose aggregate turnover for a financial year is less than 20 lakhs as per the provisions contained in Section 22(1) of CGST Act, 2017.
* A person indulged in supply exempted goods/services as per the provisions contained in section 23(1) of CGST Act, 2017.
RCM applicability on person not liable to register
Whether RCM provisions shall be applicable on
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compulsory registration under GST.
It is compulsory for a person to get registered under GST if he is making supplies attracting payment under Reverse charge i.e. whether a person's supplies are more than or less than 20 lakhs has no importance whatsoever under this clause. If a person is effecting supplies under reverse charge he has to get registered.
Whether RCM provisions shall be applicable on person who renders exempt supplies as per Section 23(1)?
No. RCM provisions shall not be applicable on person rendering exempt supplies
Section 23 of CGST Act, 2017 elucidates two conditions –
* Person effecting exempt supplies
* Agriculturist.
The relevant part is reproduced hereunder for further reference
“23. (1) The following persons shall not be liable to registration, namely:
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services T
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not applicable.
RCM services as per notification
Notifications 13/2017 of CGST Act, 2017 and corresponding Notification in 10/2017 of IGST Act 2017 provide category of services on which the tax shall be paid under Reverse Charge Mechanism under CGST Act.
Since, sec 23 is intact and provision regarding compulsory registration (sec 24) is not applicable on such persons. It can be safely concluded that, the persons providing only exempted services such as Legal services, GTA services etc, shall not come under RCM provisions being recipient of supplies covered u/s 9(3) & (4)
Reply By RENGARAJ R.K as =
Sir,
I am running poultry farm and my supplies are exempted under GST as my hsn code is 0105 (which attract nil rate). I am not a registered dealer by virtue of section 23 of the CGST Act.
Suppose i pay ₹ 10,000 as legal fees to advocate, whether i am liable to pay tax under RCM u/s 9 (3) and also i have to get myself registered compulsorily u/s 24.
regards
raj
Dated: 18-7-2
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Notification on the extension of the period for submission of the declaration in FORM GST TRAN-1
14384/CT., Pol-41/1/2017 Dated:- 23-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. 14384/CT., Pol-41/1/2017
Dated.23.09.2017
NOTIFICATION
In exercise of the powers conferred by the rule 117 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Odisha Goods and Service Tax Act, 2017
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Notification Issued For GST Actionable Claim On Branded Food Products
GST
Dated:- 22-9-2017
The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, inter alia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container and bearing a registered brand name:
a) A brand registered as on 15.05.2017 under the Trademarks Act, 1999 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered.
b) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.
c) A brand registered as on 15.05.2017 under any
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e that 5% GST will apply if on brand name [as defined in the notification] an actionable claim or enforceable right in court of law is available. In this context, these notifications also provide that this 5% GST will, however, not apply if the person concerned voluntarily foregoes any actionable claim or enforceable right on such brand name, subject to the conditions that he:
a) files an affidavit to the effect that he is voluntarily foregoing his actionable claim or enforceable right on such brand name with the jurisdictional Commissioner of Central Tax or State Tax, or the jurisdictional officer of Union Territory Tax, as the case may be, and
b) prints in indelible ink, both in English and local language on each such unit container, th
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GST implementation smoother than expected: Jaitley
GST
Dated:- 22-9-2017
Mumbai, Sep 22 (PTI) Finance Minister Arun Jaitley today said the implementation of the new taxation regime GST is going smoother than expected in initial phase.
The decision-making mechanism at the top between the Centre and the states has been "reasonably institutionalised" and the mechanism created to address day-to-day issues is robust, he said.
"… these are early days of the implementation of the alternative taxation system. It appears to be so far going on smoother than expected," Jaitley said, addressing the 70th annual general meeting of the Indian Banks' Association here.
He said the number of people coming under the
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cash dependent.
A lot has happened to the country and the economy in last one year and there is a lot of concern with regard to banking system, which is lifeline for the economy, he said.
While credit goes to the banking sector for financial inclusion as well as handling demonetisation drive successfully in a few weeks, Jaitley noted that stressed assets are core area of concern for the banking system.
"It has been the major challenge with regard to the increasing number of stressed assets. I think it is this which is really the core area of concern today," he said.
"Whatever steps that are required to be taken to find a resolution to this problem (NPA) we will expeditiously work with India's banking system in order
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GST Refund – Blockage of Working Capital of Exporters – earlier also there was a normal blockage of funds for a period of 5-6 months at least
GST
Dated:- 22-9-2017
There are lot of apprehensions expressed in the media about the problem of blockage of working capital for exporters post-GST. There are various figures also being discussed on the blockage of such funds, which are wild estimates. Such media reports are not based on facts.
i) First of all, it may be mentioned that in respect of 66% value of exports, exporters have preferred the duty drawback scheme instead of taking actual refund of input taxes in the pre-GST regime. Duty drawback scheme was actually extended in the post-GST regime for a period of 3 months, i.e. up
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A lot of people are speculating that the refund for inputs in case of exports under GST will be available only when regular form GSTR 3 is filed for every month. This is not the case. We are trying to find a way of giving refund by linking form GSTR 1 with form GSTR 3B and, therefore, for the month of July, where form GSTR 1 is already filed, the authorities would be in a position to process the refund applications. Therefore, the exporters, who have not yet filed form GSTR 1 for July 2017, may be advised to file it immediately and not to wait till the deadline. GSTN application for refund is also getting ready. But, in the meantime, we are also finding other ways of giving refund, if necessary through a manual procedure.
iv) The Committee
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Clarification about Transition Credit – 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 – claim of credit of 65,000 crore is not unexpected
GST
Dated:- 22-9-2017
There are lot of speculations in the media about the credit of ₹ 65,000 crore claimed by taxpayers in respect of Central Excise and Service Tax in the pre-GST period. Some people are under the impression that because of ₹ 65,000 crore claimed as transition credit, the income of Government this month has plummeted.
Firstly, ₹ 65,000 crore is the credit claimed by the taxpayers in the TRANS 1 form as their balance of credit. It does not mean that they would have used all of this credit for
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T Act or which are not covered under the definition of GST. Also, some of the credits, which are claimed in TRANS 1 form may be under litigation and, therefore, it may not be available to the assesse to carry forward or utilisation. It is from this angle that CBEC is examining the transition credits, which are claimed by the assessees in TRANS I form in certain cases.
It is possible that some assessees would have committed mistake in filing TRANS 1 form of admissible credit. It has, therefore, been decided to provide facility for revision of TRANS 1 by the GST Council. This facility would be available by middle of October 2017 and assessees are requested to revise their TRANS 1 form before 31st October, 2017, so that they themselves can re
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GST – TRAN1 – filed – Data uploaded with Remarks Processed with Error – Not coming in Electronic credit ledger – need suggession guidance
Query (Issue) Started By: – venkataraman swaminathan Dated:- 22-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir
We filed TRAN1 Return in GST Portal in which in 50% RG23 C Capital goods pending credit availment ,invoice wise data uploaded by us. At the time of updating the data the GST portal system given message as
"processed with error " against each invoice data . But we have not identified this and update all the data of TRAN1 and filed the TRAN1 return. Now the credit transitional credit amount is not reflected in our Electronic credi
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in TRANS-1 will be allowed once in mid-October, 2017. It is based on news today.
Reply By VIJAYANT DUBEY:
The Reply:
sir
jaisa ki venkatraman ji ne pucha ki unki credit ledger me amount show ni ho rha h
jab ye amount show hoga to is exice duty ka credit kis ke against liya jye ga
matlab ki cgst se,igst, se itc claim hoga
yhi sawal cst pe bhi hai ki uska claim kaise liya jyega
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Sri Vijayant Dubey, please give your opinion in English not englishcum Hindi. Because we could not understand Hindi.
In my view what ever the invoices uploaded should be validated by the Departmental Officers, then only it will reflect in the credit ledger. It may take some time for this.
Reply By VIJAYANT DUBEY:
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GST Invoice
Query (Issue) Started By: – Vishnu SR Dated:- 22-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Hello All,
Greetings !!
I have few commercial building and I am paying GST for all the rents received from it. I have couple of questions in this regards.
1. In one of the building I collect the common electricity and water charges from individual tenents and I pay it by my self. Earlier, I used to send them an invoice once a quarter for these and they would send the payments to my account. But after GST, my auditors say that any invoice I raise should have GST component. But, how could I add GST for the common electricity and water bills ? Without any invoice my tenents won't rel
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elease the payments.
Your assistance in this matter is greatly appreciated.
Vishnu
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Electricity is classifiable under heading No. 2716 00 00 and its intra state supply is exempted from CGST vide Sl. No.104 of Notification No. 2/2017-Central Tax (Rate) dated 2806.2017.
Similarly natural water is classifiable under heading 2201and its intra state supply is exempted from CGST vide Sl. No.99 of Notification No. 2/2017-Central Tax (Rate) dated 2806.2017.
The above goods are also exempted from payment of SGST vide Sl. Nos. 104 & 99 of Notification No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017 [NOTIFICATION (02/2017)] issued by Government of Karnataka.
In view of the above position you ma
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e not alienated from your business of renting. Also a substantial component of of furtherance of business which is attached with consideration albeit without any profit. In my opinion these charges are to be added to the taxable value and gst to be charged on the same. This is not a pure agent component.
Reply By Chhatra Jain:
The Reply:
I do agréé with Rajgopalanji that électricity and Walter charges are GST exempt items one can not charge GST on that. As electric ans water bills are only reimbursed by tenant thèse are not services provided by thé supplier.
So a simple commercial Bill should be issued. Value of thèse bills will not form part of your taxable turnover.
Discussion Forum – Knowl
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Due date of Filing TRAN-1
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 22-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
I would like to know due date of filing TRAN-1 since, there are lot of confusion going on. Is it 28th september or 31st October? The Govt. has issued notification 3/2017-GST dated 21st September 2017, extending the time limit for submitting the declaration in Form GST TRAN 1 under rule 117 of CGS
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New GST Notifications Introduce Exemptions for Specific Supplies, Aiming to Reduce Tax Burden for Businesses and Consumers.
GST
Government issues new notifications under CGST, IGST and UTGST
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SIMPLIFIED E-WAY BILL UNDER GST
By: – GST Cornor
Goods and Services Tax – GST
Dated:- 22-9-2017
E-WAY BILL
E-Way bill is an electronic way bill which is required to be carried by person in charge of the conveyance; for movements of goods from one place to another place within the state or outside the states.
The e-way bill mechanism has been used in the GST to prevent interstate or intrastate movement of goods without payment of GST.
IMPLEMENTATION OF E-WAY BILL
The Government has notified E-Way Bill Rules vide notification no. 27/2017 dated 30.08.2017. The date of implementation of the e-way bill mechanism would be notified separately, but various sources said it is likely to come into force by 1st October, 2017.
MANDATORY COMPLIANCE OF E-WAY BILL
– Mandatory to be comply by every registered person who cause movements of goods and where the consignment value of goods in movements exceeds ₹ 50,000/-
(In author opinion, value of goods shall be taken exclus
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er, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01. However, where a supply is made by an unregistered person to a registered person, then the movement is deemed to have caused by a registered recipient and liability to generate e-way bill is lies on to recipient i.e the receiver will have to ensure all the compliances are met as if they were the supplier.
– Where the goods are transported for a distance of less than 10 km within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. However Part A has to be filled.
(In author's opinion, the distance of 10 km will be seen from the place of business of the consignor to the place of business of the transporter for further transportation, not to the place of business of the recipient/consignee. Moreover,
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with the document)
MECHANISIM OF E-WAY BILL
BEFORE COMMENCEMENT OF MOVEMENT OF GOODS
– Every registered person who cause movements of goods shall before commencement of such movement shall furnish below information electronically in Part A of FORM GST EWB-01.
PART-A OF FORM GST EWB-01 (E-WAY BILL)
A.1
GSTIN of Recipient
<<………………….>>
A.2
Place of Delivery
<
>
A.3
Invoice or Challan Number
<<………………….>>
A.4
Invoice or Challan Date
<<………………….>>
A.5
Value of Goods
<>
A.6
HSN Code
<>
A.7
Reason for Transportation
*
A.8
Transport Document Number
<>
PART-B OF FORM GST EWB-02 (E-WAY BILL)
B.
Vehicle Number
<<………………….>>
* Reason for Transportation
1. Supply 2. Export or Import
3. Job Work 4. SKD or CKD
5. Recipient not known 6. Line Sales
7. Sales Return 8
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or bill of supply or delivery Challan and may also generated consolidate e-way bill in FORM GST EWB-01 prior to movements of goods. However, transporter is not responsible to generate an e-way bill in case of transport by railway, by air or by vessel.
(The onus is upon the transporter to generate the e-way bill where it is not generated by consignor or consignee of the goods intended to be moved from one place to other)
E-WAY BILL NUMBER (EBN)
– 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.
POINTS TO BE REMEMBER
– The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
– UTILIZATION OF E-WAY BILL IN FORM GSTR-1:- Registered supplier may utilize the information furnished in Part A of FORM GST EWB-01 for furnishing details in FORM GSTR-1
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of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01.
– Where the goods are transported for a distance of less than 10 Kms within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (Read in conjunction with above paragraph)
POINTS TO BE REMEMBER
– It should be cautiously exercised since if there are two ways to a destination and one route is shorter than 10 kms and other is more than 10 kms then in such situation, then it is advisable to mandatorily change the details of conveyance otherwise it may lead to unwanted litigation.
CONSOLIDATED E-WAY BILL (MULTIPLE CONSIGNEMENT)
– 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 o
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med that he has accepted the said details.
DOCUMENTS & DEVICES
DOCUMENTS
– The person in charge of a conveyance shall carry:-
– The invoice or bill of supply or delivery challan; and
– A copy of the e-way bill or the e-way bill number either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance
INVOICE REFERENCE NUMBER
* A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
– Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
RADIO FREQUENCY IDENTIFICATION DEVICE
– The Commissioner may,
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rt A of FORM GST EWB-03 within 24 hours of inspection.
FINAL REPORT
– The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such inspection.
NO DOUBLE PHYSICAL VERIFICATION
– Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently
DETENTION OF VEHICLE
– Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. (It is a welcome step and in fact will bring transparency in system)
FORMS UNDER E-WAY BILL
Sr. No.
Form Name
Form Type
Remarks
1.
Form GST EWB-01-Part A
E-Way Bill
To be filed by registered person causing movement of goods or by transpo
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;…….>>
A.8
Transport Document Number
<>
PART-B OF FORM GST EWB-02 (E-WAY BILL)
B.
Vehicle Number
<<………………….>>
FORM GST EWB-02
(Consolidated E-Way Bill)
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(Verification Report)
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(Detention Report)
E-Way Bi
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The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2017.
S.O. 195. Dated:- 22-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 22nd September 2017
S.O 195, dated 22nd September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and Services Tax (fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 15th September, 2017.
2. In the Bihar Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3-
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been gran
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ted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
5. In the principal rules, in rule 124,-
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
“(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn
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e (1), the following provisos shall be inserted, namely-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation- For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Bihar notification published in the Gazette vide S.O. No 179 Dated 21st September, 2017″;
8. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the
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Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
27/2017 Dated:- 22-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 27/2017-Integrated Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1192 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in Schedule I-5%,-
(i
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e following serial number and the entries shall be inserted, namely:-
“100A
2106
Roasted Gram” ;
(v) in S. No. 105, in column (3), the brackets and words, “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”, shall be omitted;
(vi) in S. No. 106, in column (3), the brackets and words, “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”, shall be omitted;
(vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the words “other than cotton seed oil cake”, shall be substituted;
(v
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not exceeding ₹ 1000 per piece” ;
(xiv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“259A
9601
Worked corals other than articles of coral” ;
(xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:-
“260
9603 [other than 9603 10 00]
Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]” ;
(xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“263A
Any chapter
Rosaries, prayer beads or Hawan samagri” ;
(B) in Schedule II-12%,-
(i) in S. No. 15, in column (3), the word “walnuts,”, shall be omitted;
(ii) in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall be substituted;
(iii) in
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ANNEXURE]”, shall be substituted;
(vi) in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;
(vii) after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“85A
4016
Rubber bands” ;
(viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“92A
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]”;
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“99A
4419
Tableware and Kitchenware of wood” ;
(x) in S. No. 128, in column (3) , for the words “similar documents of title”, the words and brackets, “similar documents of title[other than Duty Credit Scrips]”, shall be substituted;
(xi) in S. No. 147, for the entry in colu
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icial fruit and foliage, etc.; other ornamental goods essentially of stone”;
(xvi) after S.No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
177D
6913
Statues and other ornamental articles”;
(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“189A
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware”;
(xviii) after S. No. 195 and the entries relating thereto, the f
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the words “Plastic Tarpaulin”, the words, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
(iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“123A
4016
Rice rubber rolls for paddy de-husking machine” ;
(iv) S. No. 140 and the entries thereof shall be omitted;
(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted;
(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt [other than textile caps]”, shall be substituted;
(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall be omitted;
(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or not charged”, the words, “other than fire extinguishers, whether or not charged and Noz
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rice rubber rolls for paddy de-husking machine”, shall be substituted;
(iv) in S. No. 70, in column (3), for the words, ” of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]”, shall be substituted;
(v) in S. No. 85, the words, ” ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”, shall be omitted;
(vi) S. No. 87 and the entries thereof shall be omitted;
(vii) in S. No. 154, in column (3), for the words and figures, “other than computer monitors not exceeding 17 inches”, the words and figures, “other than computer monitors not exceeding 20 inches”, shall be substituted;
(viii) S. No. 219 and entries thereof shall be omitted;
(ix) in S. No. 222, in column (3), for th
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to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957;
(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;
(H) after paragraph 2, the following Annexure shall be inserted, namely: –
“ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, th
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Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
27/2017 Dated:- 22-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 27/2017-Central Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1189 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in Schedule I-2.5%,-
(i) against seri
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rial number and the entries shall be inserted, namely:-
“100A
2106
Roasted Gram” ;
(v) in S. No. 105, in column (3), the brackets and words, “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”, shall be omitted;
(vi) in S. No. 106, in column (3), the brackets and words, “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”, shall be omitted;
(vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the words “other than cotton seed oil cake”, shall be substituted;
(viii) in S. No. 185
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77; 1000 per piece” ;
(xiv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“259A
9601
Worked corals other than articles of coral” ;
(xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:-
“260
9603 [other than 9603 10 00]
Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]” ;
(xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“263A
Any Chapter
Rosaries, prayer beads or Hawan samagri” ;
(B) in Schedule II-6%,-
(i) in S. No. 15, in column (3), the word “walnuts,” , shall be omitted;
(ii) in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall be substituted;
(iii) in S. No. 45, in column (3
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ituted;
(vi) in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;
(vii) after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“85A
4016
Rubber bands” ;
(viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“92A
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]”;
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“99A
4419
Tableware and Kitchenware of wood” ;
(x) in S. No. 128, in column (3) , for the words “similar documents of title”, the words and brackets, “similar documents of title[other than Duty Credit Scrips]”, shall be substituted;
(xi) in S. No. 147, for the entry in column (3) ,the entry “Woven pile fab
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ornamental goods essentially of stone”;
(xvi) after S.No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
177D
6913
Statues and other ornamental articles”;
(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“189A
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware”;
(xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entri
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ds, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
(iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“123A
4016
Rice rubber rolls for paddy de-husking machine” ;
(iv) S. No. 140 and the entries thereof shall be omitted;
(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted;
(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt [other than textile caps]”, shall be substituted;
(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall be omitted;
(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or not charged”, the words, “other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles
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all be substituted;
(iv) in S. No. 70, in column (3), for the words, ” of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]”, shall be substituted;
(v) in S. No. 85, the words, ” ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”, shall be omitted;
(vi) S. No. 87 and the entries thereof shall be omitted;
(vii) in S. No. 154, in column (3), for the words and figures, “other than computer monitors not exceeding 17 inches”, the words and figures, “other than computer monitors not exceeding 20 inches”, shall be substituted;
(viii) S. No. 219 and entries thereof shall be omitted;
(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the brackets and w
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h specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957;
(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;
(H) after paragraph 2, the following Annexure shall be inserted, namely: –
“ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
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Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.
28/2017 Dated:- 22-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 28/2017-Integrated Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1193 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 66
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ght 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]”, shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words “other than those put up in unit container and bearing a registered brand name”, the words, brackets and letters “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]”, shall be substituted;
(iv) against serial number 101, in column (3), for the words “other than put up in unit container and bearing a registered brand name”, th
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) in S. No. 102, for the entries in column (2), the entries “2301,2302, 2308, 2309”, shall be substituted;
(vii) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake” ;
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ;
(ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
(x) in S. No. 138, for the entry in column (3), the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, shall be substituted;
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nder the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit contain
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instrument
45.
Pulluvan kutam
46.
Santoor – Hammered chord box
47.
Pepa
48.
Pungi or Been
49.
Indian Harmonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza – double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori – Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tabla tarang – set of tablas
96.
Tamte
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Exempts Skimmed milk powder, or concentrated milk – supplied to a distinct person – for distribution through dairy cooperatives or companies registered under the Companies Act, 2013
30/2017 Dated:- 22-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 30/2017-Integrated Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1198 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts in
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2017), for use in production of milk 1[[for distribution through dairy cooperatives or companies registered under the Companies Act, 2013 (18 of 2013)]] and not for further supply of skimmed milk powder, or concentrated milk as such.
Explanation. –
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notificatio
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Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
28/2017 Dated:- 22-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 28/2017-Central Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1190(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in the Schedule,-
(i) against
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n respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words “other than those put up in unit container and bearing a registered brand name”, the words, brackets and letters “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]”, shall be substituted;
(iv) against serial number 101, in column (3), for the words “other than put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
(a) bearing a registe
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tuted;
(vii) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake” ;
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ;
(ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
(x) in S. No. 138, for the entry in column (3) ,the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, shall be substituted;
(xii) in S. No. 144, for the entry in column (3) ,the entry “Muddhas made of sarkanda, Brooms or bru
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law for the time being in force in any other country.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
ANNEXURE II
List of indigenous handmade musical instruments
1.
Bulbul Tarang
2.
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armonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza – double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori – Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tabla tarang – set of tablas
96.
Tamte
97.
Thanthi Panai
98.
Thimila
99.
Tumbak, tumbaknari, tu
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Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.
29/2017 Dated:- 22-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 29/2017- Integrated Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1194 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in
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Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics
29/2017 Dated:- 22-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 29/2017-Central Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1191 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of
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Extension of period for submitting the declaration in Form GST TRAN-1 Dated 22-09-2017
F.No.17(131)ACCT/GST/2017/2600 Dated:- 22-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, Dated: September 22, 2017
In exercise of the powers conferred by rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 20
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