Author: admin_gst

Regarding Officers for the purpose of Uttarakhand GST Act,2017 and Rules
760/2017/9(120)/XXVII(8)/2017 Dated:- 22-9-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 760/2017/9(120)/XXVII(8)/2017
Dehradun :: Dated:: 22nd September, 2017
Notification
WHEREAS, the State Government is satisfied that it is necessary and expedient so to do in public interest;
Now, THEREFORE, in exercise of the powers conferred by

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Seeks to amend notification No. 1125-F.T. [1/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding goods rates.
1713-F.T.-27/2017-State Tax (Rate) Dated:- 22-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1713-F.T.
Dated, Howrah, the 22nd day of September, 2017
No. 27/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department Notification No. 1125-F.T. dated 28th day of June, 2017 [No. 1/2017-State Tax (Rate)] (hereinafter referred to as the said notification):-
Amendments
In the said notification,-
(A) in Schedule I-2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53,

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thereto, the following serial number and the entries shall be inserted, namely:-
“100A
2106
Roasted Gram” ;
(v) in serial number 105 in column (1), 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 serial number 106 in column (1), 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 serial number 107 in column (1), 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

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fall” ;
(xiii) after serial number 257 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“257A
9404
Cotton quilts of sale value not exceeding ₹ 1000 per piece” ;
(xiv) after serial number 259 in column (1), 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 serial number 260 in column (1), 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 serial number 263 in column (1), 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 serial n

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s and letters “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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”, shall be substituted;
(vi) in serial number 73 in column (1), in column (3), for the word “agarbattis”, the words, “agarbattis, lobhan, dhoopbatti,dhoop, sambhrani”, shall be substituted;
(vii) after serial number 85 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“85A
4016
Rubber bands” ;
(viii) after serial number 92 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“92A
44, 68,
Idols of wood, stone [including marble] and metals
83
[other than those

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ng thereto, the following serial number and the entries shall be inserted, namely:-
“171A
6501
Textile caps ” ;
(xiv) in serial number 176 in column (1), in column (3), after the words “Sand lime bricks” the words “or Stone inlay work” shall be inserted;
(xv) after serial number 176 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“176A
6802
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, etc.; other ornamental goods essentially of stone”;
(xvi) after serial number 177 in column (1), 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 toile

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exceeding ₹ 1000 per piece” ;
(xx) after serial number 231 in column (1),and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“231A
9601
Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)”;
(C) in Schedule III-9%,-
(i) in serial number 23 in column (1), in column (3), for the words and bracket “Diabetic foods;[other than Namkeens”, the words and bracket, “Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens”, shall be substituted;
(ii) in serial number 111 in column (1), in column (3), for the words “Plastic Tarpaulin”, the words, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
(iii) after serial number 123 in column (1), and the entries relating thereto, the following serial number and

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384 in column (1), in column (3), for the words and figures, “Computer monitors not exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20 inches”, shall be substituted;
(xi) in serial number 438 in column (1), for the entry in column (3), the entry, “Coir mattresses, cotton pillows and mattresses”, shall be substituted;
(xii) after serial number 449 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“449A
9613
Kitchen gas lighters” ;
(D) in Schedule-IV-14%,-
(i) in serial number 9 in column (1), in column (3), the words “, Custard powder” shall be omitted;
(ii) in serial number 45 in column (1), in column (3), for the words, “plastic tarpaulins”, the words “plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats”, shall be substituted;
(iii) in serial number 49 in column (1), in column (3), for the words, “other than erasers”, the words, “other than eras

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(viii) serial number 219 in column (1), and entries thereof shall be omitted;
(ix) in serial number 222 in column (1), in column (3), for the words, “other than flints and wicks”, the brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be substituted;
(E) in Schedule-V-1.5%,-
in serial number 2 in column (1), in column (3), for the words, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”, the words, “other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds”, shall be substituted;
(F) in Schedule-VI-0.125%,-
in serial number 1 in column (1), for the entry in column (3), the entry, “Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds”, shall be substituted;
(G) in the Explanation, for clause (ii), the following shall be substituted, namely: –
“(ii)(a) The phrase “brand name” means brand name or trade name, that

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Seeks to amend notification No. 1126-F.T. [2/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding exemptions to goods
1714-F.T.-28/2017-State Tax (Rate) Dated:- 22-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1714-F.T.
Dated, Howrah, the 22nd day of September, 2017
No. 28/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department Notification No. 1126-F.T. dated 28th day of June, 2017 [No. 2/2017-State Tax (Rate)] (hereinafter referred to as the said notification):-
Amendments
In the said notification,-
(A) in the Schedule,-
(i) against serial number 27 in column (1), in column (3), for the wo

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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 and 78 in column (1), 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 (1), 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 registered b

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,2308,2309″, shall be substituted;
(vii) after serial number 102 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake” ;
(viii) after serial number 130 in column (1), 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 serial number 135 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
(x) in serial number 138 in column (1), for the entry in column (3), the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in serial number 143 in column (1), for the entry in column (3), the entry “Indigenous handmade musical instruments as listed i

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registered;
(B) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 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 Commissioner of State 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 forego

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ulluvankutam
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.
Srutiupanga
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.
Ghatsinghari or gadasingari
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.
Pakhavajjori – Sikh instrument similar to tabla
90.
Panchamukhavadyam
91.
Pung
92.
Shuddhamadalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tablatarang – set of tablas
96.
Tamte
97.
ThanthiPanai
98.

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Seeks to amend notification No. 1129-F.T. [ 5/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics.
1715-F.T.-29/2017-State Tax (Rate) Dated:- 22-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1715-F.T.
Dated, Howrah, the 22nd day of September, 2017
No. 29/2017-State Tax (Rate)
In exercise of the powers

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax Rules, 2017
06/2017-GST Dated:- 22-9-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
ORDER No. 06/2017-GST
Dated Dispur, the 22nd September, 2017.
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax R

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seek to granting exemption to a casual taxable person making taxable supplies to handicraft goods from the requirement to obtain registration under sub-Section (2) of Section 23 of HGST Act, 2017.
83/ST-2 Dated:- 22-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd September, 2017
No. 83/ST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under t

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and are availing the benefit of Notification No. 8/2017 – Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.1156(E), dated the 14th September, 2017.
Explanation.- For the purposes of this notification, the expression “handicraft goods” means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
Table
Serial No.
Products
HSN Code
(1)
(2)
(3)
1.
Leather articles (including bags, purses, saddlery, harness

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Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
6802
18.
Stones inlay work
68
19.
Pottery and clay products, including terracotta
6901, 6909, 6911, 6912, 6913, 6914
20.
Metal table and kitchen ware (copper, brass ware)
7418
21.
Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74
8306
22.
Metal bidriware
8306
23.
Musical instruments
92
24.
Horn and bone products
96
25.
Conch shell crafts
96
26.
Bamboo furniture, cane/Rattan furniture
27.
Dolls and toys
9503
28.
Folk paintings, madhubani, patchitra, Rajasthani miniature
97
SANJEEV KAUSHAL,
Additional Chief Secretary to Government

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Notification regarding notifying Section 51 of the HGST Act, 2017 for TDS.
84/ST-2 Dated:- 22-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd September, 2017
No:84/ST-2.- In exercise of the powers conferred by sub-section (3) of section 1 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) and the following persons as specified below for the purposes of clause (d) of sub-section (1) of section 5

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Haryana Goods and Services Tax (Seventh Amendment) Rules, 2017.
85/ST-2 Dated:- 22-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd September, 2017
No: 85/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In

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rule (4) of rule 44 within a period of ninety days from the said date:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) in sub-rule (5), after the words, brackets and figure, “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be inserted;
3. In the said rules, after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted 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 electroni

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f 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 Haryana Government, Excise and Taxation Department, Notification No.83/ST-2, dated 22nd September, 2017.”;
6. In the said rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,-
(i) in serial number 5, in heading at (a), for the words, letters and signs “(Section 140(1) and Se

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Seeks to amend notification no. 1/2017- State Tax(rate) dated 29.06.2017 to give effect to gst council decisions regarding gst rates.
27/2017 Dated:- 22-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (27/2017)
No. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017.
In exercise of the powers conferred by sub-section (1) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Notification No. FD 48 CSL 2017(01/2017), dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, No.591 in Part-IVA, dated the 29th June, 2017, namely:-
2. In the said notification,-
(A) in Schedule I-2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words “put up in unit container and bearing a r

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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, symbols 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 and symbols “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, for the entry in column (3), the entry “Agarbatti, lobhan, dhoopbatti, dhoop, sambhrani”, shall be substituted;

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d 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 orHawansamagri” ;
(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), for the words and brackets, “Texturised vegetable proteins (soya bari) and Bari made of pulses including

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, dhoopbatti,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 fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, sha

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, 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 entries shall be inserted, namely:-
“195A
8424
Nozzles for drip irrigation equipment or nozzles

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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 for sprinklers” shall be substituted;
(x) in S. No. 384, in column (3), for the wo

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r 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 words, “[other than flints, wicks or Kitchen gas lighters]”, shall be substi

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hout 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 (Central Act 47 of 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(Central Act 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 Commissioner 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 un

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Seeks to amend notification no. 2/2017- State Tax(rate) dated 29.06.2017 to give effect to gst council decisions regarding gst exemptions.
28/2017 Dated:- 22-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (28/2017)
No. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017.
In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following amendments to the Notification No. FD 48 CSL 2017 (02/2017), dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, No.592 in Part IVA, dated the 29th June, 2017, namely:-
In the said notification,-
(A) in the Schedule,-
(i) against serial number 27, in column (3), for the words “other than put up in unit containers and bearing a registered brand name”, the words, brackets and letters “other th

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6, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 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 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 cla

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” ;
(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 brushes, consisting of twigs or other vegetable materials, bound together, with or without handles”, shall be substituted;
(B) in the Explanation, for clause (ii), the fol

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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 Commissioner 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.
Dotar, Dotora, or Dotara
3.
Ektara
4.
GetchuVadyam or Jhallari
5.
Gopichand or Gopiyantra or Khamak
6.
Gottuvadhyam or Chitravina
7.
Katho
8.
Sarod
9.
Sitar
10.
Surbah

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orsing
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.
Ghatsinghari or gadasingari
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.
Pakhavajjori – Sikh instrument similar to tabla
90.
Panchamukhavadyam
91.
Pung
92.
Shuddhamadalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tablatarang – set of tablas
96.
Tamte
97.
ThanthiPanai
98.
Thimila
99.
Tumbak, tumbaknari, tumbaknaer
100.
Daff, duff, daf or dufDimdi or dimri – small frame drum without jingles
101.
Kanjira – small frame drum with one jingle
102.
Kansi – small without jingles
103.
Patayanithappu – medium frame drum played with hands
104.
Chenda
105.
Dollu
106.
Dhak
107.
Dhol
108.
Dholi

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Seeks to amend notification no. 5/2017- State Tax(rate) dated 29.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
29/2017 Dated:- 22-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (29/2017)
No. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017.
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Karnataka Goods and Services Tax

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Jammu and Kashmir Goods and Services Tax Rules, 2017
16/2017-GST Dated:- 22-9-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
COMMERCIAL TAXES DEPARTMENT
EXCISE AND TAXATION COMPLEX
SOLINA RAMBAGH SRINAGAR
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Jammu

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Extension of time-limit for submitting the declaration in Form GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017.
02/2017-Puducherry GST Dated:- 22-9-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3074/CTD/GST/2017.
Puducherry, dated 22nd September 2017.
ORDER
No. 02/2017-Puducherry GST
Subject: Extension of time-limit for submitting the declaration in Form GST TRAN-1 under rule 120A of the Puducherry Good

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Extension of time-limit for submitting the declaration in Form GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017.
03/2017-Puducherry GST Dated:- 22-9-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3074/CTD/GST/2017.
Puducherry, dated 22nd September 2017.
ORDER
No. 03/2017-Puducherry GST
Subject: Extension of time-limit for submitting the declaration in Form GST TRAN-1 under rule 117 of the Puducherry Goods

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Last Date for filing of return in FORM GSTR-3B
17/2017 Dated:- 22-9-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 17/2017
CCT's Ref No. A(1)/103/2017
Dt. 22-09-2017
In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) read with sub-rule (5) of Rule 61 of the Telangana Goods and Services Tax Rules, 2017 and notification No. 7/2017-State Tax dated the 19th August, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electroni

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and services Tax Rules, 2017.
Order No. 3 Dated:- 22-9-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, FRIDAY, September 22, 2017
Purattasi 6, Hevelambi, Thiruvalluvar Andu-2048
Order No. 3]
Rc.08

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Seeks to amend Notification No. GST-05 dated the 8th July 2017
SRO-GST-11(Rate) Dated:- 22-9-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 22th September, 2017
SRO-GST-11(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

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Amendment in Notification No. GST-02 dated the 8th July, 2017
SRO-GST-10 (Rate) Dated:- 22-9-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 22th September, 2017
SRO-GST-10 (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 Jammu and Kashmir Government, on the recommendations of the Council, hereby makes the following amendments in the SRO notification No.GST-02 dated the 8th July, 2017; nameIy :-
In the said notification,
(A) in the Schedule,
(i) against serial number 27, in column (3), for the words “other than put up in unit containers 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 br

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n 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 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 condi

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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 brushes, consisting of twigs or other vegetable materials, bound together, with or without handles”, shall be substituted;
(B) in the Explanation, for clause (ii), the following shall be substituted, namely:-
“(ii) (a) The phrase “brand name” means brand name or trad

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oods in unit containers which bears a brand name shall file an affidavit to that effect with the Jurisdictional Commissioner of State 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 containeres he has foregone his actionable claim or enforceable right voluntarily.
“ANNEXURE-II
List of indigenous handmade musical Instruments
135
Bulbul Tarang
136
Dotar, Dotora, or Dotara
137
Ektara
138
Getchu Vadyam or Jhallari
139
Gopichand or Gopiyantra or Khamak
140
Gottuvadhyam or Chitravina
141
Katho
142
Sarod
143
Sitar
144
Surbahar
145
Surshringar
146
Swarabat
147
Swarmandal
148
Tambura
149
T

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00
Karnal
201
Ramsinga
202
Kahal
203
Nagphani
204
Turi
205
Dhad
206
Damru
207
Dimadi
208
Dhol
209
Dholak
210
Dholki
211
Duggi
212
Ghat singhari or gada singari
213
Ghumot
214
Gummeta
215
Kanjira
216
Khol
217
kinpar and Dhopar (tribal drums)
218
Maddale
219
Maram
220
Mizhavu
221
Mridangam
222
Pakhavaj
223
Pakhavaj jori-Sikh instrument similar to tabla
224
Panchamukha vadyam
225
Pung
226
Shuddha madalam or Maddalam
227
Tabala/tabl/chameli-goblet drum
228
Tabla
229
Tabla tarang-set of tablas
230
Tamte
231
Thanthi Panai
232
Thimila
233
Tumbak, tumbaknari, tumbaknaer
234
Daff, duff, daf or duf Dim or dimri-small frame drum without jingles
235
Kanjira-small frame drum with one jingle
236
Kansi-small without jingles
237
Patayani thappu-medium frame drum played with hands
238
Chenda
239
Dollu
240
Dhak
241
Dhol
242
Dholi
243
Idakka
244
Thavil
245
Udukai
246
Chande
247
Nagara-pair of Kettledrums
248

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GST online filing portal | Register for GST and file returns easily – Goods and Services Tax – Started By: – GST EFilings – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – Get GST registration and

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India's top taxation software for GST, ITR & TDS filing for free – Income Tax – Started By: – Tax Advisor – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – File GST, ITR & TDS return online

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Credit on Repair of Company Car & Its Insurance
Query (Issue) Started By: – POLYPLEX CORPORATIONLTD. Dated:- 21-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Expert
Can we take GST Credit on Repair of Company Vehicle & also for insurance of that vehicle?
The bill is in name of company and GST number is also mention.
This vehicle is used for transporation of our employee to other unit of company.
Thanks
Sarvesh Bansal
Reply By SHIVKUMAR

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Haryana constitutes screening committee on anti-profiteering
GST
Dated:- 21-9-2017

Chandigarh, Sep 20 (PTI) The Haryana government has constituted a Screening Committee on anti-profiteering to ascertain whether reductions in tax rates post rollout of GST have been passed on to consumers, an official said today.
"Overall tax incidence…under GST has come down for about 89 items. It is mandatory under Section 171 of GST Act to pass on benefit to the customer," a spokesman

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Duty Drawback & Input Credit – under GST
Query (Issue) Started By: – unni kv Dated:- 21-9-2017 Last Reply Date:- 22-9-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear Sir
We are a Man Made Fabrics exporter (95% export) located at Kannur District, Kerala.
We are exporting against Letter of Undertaking without paying GST.
We are availing duty drawback in the lower rate (from 1/7/2017 onwards), earlier
we used to availed duty drawback in the High rate i.e till 30/6/2017.
Could you please clarify my following query
* Whether we are eligible for avail Input Credit for materials purchased ?
* Whether Input Credit can avail for Integrated Tax paid for Import?
* Whether input credit can avail on SGST/CGST paid on R

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August 2017 after making payment towards
CGST/SGST on RCM and showed as ITC receivable for tax on purchases/RCM, is this
Correct or else how we can reverse these ITC. We have not any set off against this
ITC receivable.-YES, IT IS CORRECT PROCEDURE
Reply By unni kv:
The Reply:
Sir,
Thanks, since we are availaing duty draw back in lower rate (2.50%), my question is whether we
can avail input credit on purchase/RCM or not ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per proviso 3 of Section 54 (3) of CGST Act, 2017 "no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies.&quot

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ng/bond without payment of IGST how can you claim drawback?
Reply By SHIVKUMAR SHARMA:
The Reply:
Yes, Yoy can avail input tax credit on purchase/RCM
Reply By unni kv:
The Reply:
Sir,
Our output supply is taxable as per GST but exporting with Nil Tax against Letter of Undertaking
and availing Duty Drawback (at lower rate i.e 2.50%) . Still whether we can avail Input credit on
purchase and tax paid on RCM ?
Reply By unni kv:
The Reply:
Dear Rajagopalan Ranganathan
Sir, we are availing duty drawback not in respect of Central Tax or IGST paid on supplies, it is on the
basis of the rates of drawback specified against the various tariff items.
Reply By SHIVKUMAR SHARMA:
The Reply:
Your output supply is taxable as per GST Rule & y

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Jaitley asks biz not to wait till last day to file GST returns
GST
Dated:- 21-9-2017

New Delhi, Sep 20 (PTI) With 75 per cent of businesses waiting till the last day to file August GST returns, Finance Minister Arun Jaitley today asked them to avoid last-minute rush for tax filing.
He said the GST Network (GSTN) has the capacity to handle 1 lakh returns per hour, which translates to 24 lakh returns in a day.
"Today is the last day to pay taxes for August. Till last night, about 25 per cent people had filed the return and paid their taxes. So 75 per cent waited for the last day," he told reporters after a meeting of the Union Cabinet here.
Jaitley said the GST Network had no difficulty to upload returns till last n

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Construction of single unit bungalow
Query (Issue) Started By: – Balvinder Chandok Dated:- 21-9-2017 Last Reply Date:- 22-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
I purchase a developed plot and then construct a duplex on it with my own money or loan money. After that I sell it out to customer ,do I have to charge gst on my sale price. I only do 3-4 units in a year. Am I exempted from gst aor should I charge it from customer
Reply By KASTURI SETHI:
The Reply:
If you c

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