Author: admin_gst

ANTI PROFITEERING PROVISIONS AND AUTHORITY IN GST (PART-1)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-9-2017

The GST law contains a unique provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to their customers.
The provisions are contained in the GST law as per following provisions:
CGST Act, 2017
Section 171 on Anti-profiteering measures
IGST Act, 2017
Section 20 which stipulate that provisions of CGST Act, 2017 shall apply mutatis mutandis to IGST Act
UTGST Act, 2017
Section 21 which stipulate that provisions of CGST Act, 2017 shall apply mutatis mutandis to UTGST Act
SGST Act, 2017
Section 171 on Anti-profiteering measures
The Rules for Anti Profiteering are contained in Chapter

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s or both to the consumers.
The authority constituted by Central Government will have powers to impose a penalty in case it finds that the price being charged has not been reduced consequent to reduction in rate of tax or allowance of input tax credit.
During the two years of initial transition into GST regime, Anti-Profiteering Authority (APA) will step in and may ask businesses that have not passed on full benefits of reduced tax burden to consumers to make up for such benefit, with interest.
Functions of Anti-Profiteering Authority (APA)
The Authority under section 171 of the GST law shall have the following monitoring functions :
* Input tax credit availed by taxpayer have actually resulted in commensurate reduction in price of goods / services
* The reduction in prices on account of reduction in tax rates have actually resulted in a commensurate reduction in price of goods / services.
Authority for Checking Anti-Profiteering Activities
The Government has notified anti-p

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f Anti-Profiteering Authority (APA)
* To be set up under Anti-Profiteering Rules, 2017
* Does not cover State of J&K
* Investigation by Director General of Safeguards
* To determine methodology & procedure
* Cooperation with other agencies (income tax, police, revenue intelligence etc)
* Power to summon
* Order monitoring by IGST / SGST / CGST authority
* Tenure of 2 years.
Duties of APA
As per Rule 127, APA shall be duty bound to :
* to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
* to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
* to pass an appropriate order.
The powers to take action are also listed as duties whereby it can order pr

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Assistant Commissioner of central Goods And Service Tax, Division – VIII (VEJALPUR) Versus Vodafone Essar Gujarat Limited
Central Excise
2017 (10) TMI 82 – GUJARAT HIGH COURT – 2018 (8) G. S. T. L. 105 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 28-9-2017
TAX APPEAL NO. 761 of 2017
Central Excise
MR. AKIL KURESHI AND MR. BIREN VAISHNAV
For The Appellant : Priyank P Lodha, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Department is in appeal against the judgment of CESTAT dated 20.01.2017 raising following questions for our consideration:
“Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in setting aside the penalty as bein

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The assessee relied on the decision of this Court in case of Mundra Ports & Special Economic Zone Ltd. v. C.C.E & Customs reported in 2015 (39) S.T.R. 726 (Guj.). The department on the other hand relied on the judgment of the Bombay High Court in case of 2014 (35) STR 865. The Tribunal by the impugned judgment confirmed the stand of the department that the cenvat credit was not available to the assessee. The Tribunal was of the opinion that the issue is squarely covered by the judgment of Bombay High Court in case of Bharti Airtel. The decision in case of Mundra Ports & Special Economic Zone Ltd. (supra) referred by this Court involved different facts. With respect to penalty however, the Tribunal was of the opinion that being a disputable

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ent view. We may record that the view taken by the Tribunal that the assessee is not entitled to cenvat credits on such inputs is challenged by some of the telecom companies and the Tax Appeals are admitted.
4. The question of penalty has to be viewed in such background. When the assessee bonafide carrying a belief which cannot be stated to be wholly untenable that cenvat credit on such inputs was available, claimed the same with full knowledge of the department, merely because eventually such credit was disallowed, would not give rise to penalty proceedings. Learned counsel for the department submitted that the penalty was imposed under rule 15 of the CENVAT Credit Rules. Subrule (1) thereof provides that if any person takes cenvat credit

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Sub.: Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund- reg.
123/2017 Dated:- 28-9-2017 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS-IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA TAL:
URAN, DIST. RAIGAD, MAHARASHTRA-400707
F.No.S/12-Gen-82/2015-16 AM(X)
Date: 28.09.2017
PUBLIC NOTICE NO. 123/2017
Sub.: Validation of Bank Accounts in the Public Financial Management System (PFMS) for speedy & smooth disbursal of IGST (Integrated Goods & Services Tax) Export refund- reg.
Attention of all the importers, exporters, customs brokers, and other stake holders is invited to the processing of refund of IGST pa

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not validated by PFMS, then the IGST refund, even if sanctioned, may not get credited to the accounts of the exporters.
4. It is reported that “closed” bank accounts of the exporters still exist in the system and PFMS has invalidated such accounts making the prospective disbursal of IGST refund to such closed accounts impossible. Accordingly, the list of accounts, which are not validated by PFMS pertaining JNCH(Export) is uploaded on the website of the “Jawahar Lal Nehru Customs House” (http://www.jawaharcustoms.gov.in) under the heading “Latest Updates” for wider publicity and necessary action at the end of the concerned exporters.
5. In view of the above, exporters are advised to update their bank accounts immediately and not to make an

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The Principal Commissioner of Central Goods And Service Tax And Central Excise Versus Bhavani Ceramic Pvt Ltd.
Central Excise
2017 (10) TMI 501 – GUJARAT HIGH COURT – 2017 (356) E.L.T. A20 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 28-9-2017
Tax Appeal No. 773 of 2017
Central Excise
MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ.
For The Appellant : Mr Sudhir M Mehta, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Department has filed this appeal challenging the judgment of the CESTAT dated 06.03.2017 raising following question for our consideration:
“Whether the Tribunal is correct in law when the significant document submitted by the assessee corroborated by the conformational statements of the as

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ssued for the subsequent periods. The audit officer who took objection of ratio is not able to give any correct ratio.
In audit report, they have mentioned ratio of 205 whereas they have recovered the duty as per 1.8 ratio. Thus there is no base ratio of 2.5. Thereafter audit has also been conducted in the year 2009 and 2010 by Central Excise Audit Section as well as A.G. Audit and ratio was found in order as declared by the assessee and further no any objection was taken by the audit party.
Thus the subsequent show cause notice was not required to be issued.”
3. These findings were confirmed by the Tribunal. It can thus be seen that the entire issue is based on appreciation of evidence of record and essentially one of facts. No que

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The Goa Goods and Services Tax (Seventh Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(18)/2452 Dated:- 28-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(18)/2452
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 15th day of September, 2017.
2. In the Goa 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

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-rule (5), for the word “Board”, the word “Commissioner” shall be substituted;
4. In the principal 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 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.”;
5. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
6. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a j

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all be substituted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
(1) Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5(a).
(2) Registered persons availing credit through Credit Transfer Document (CTD) shall also file TRAN 3 besides availing credit in table 7A under the heading “inputs.”;
8. In the principal rules, with effect from the
1st day of July, 2017, in “FORM GSTR-4”, in Serial No. 8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted;
9. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be insert

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017.
FA-3-40/2017-1-V-(115) Dated:- 28-9-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 28th September 2017
FA-3-40/2017-1-V-(115).-In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby further amends the Madhya Prade

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UTTAR PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017
KA.NI.-2-1422/XI-9(42)/17 Dated:- 28-9-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2
NOTIFICATION
No.-KA.NI.-2-1422/XI-9(42)/17-U.P.GST Rules-2017-Order-(51)-2017
Lucknow : Dated : September 28, 2017
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UP Act no.1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (UP Act no.1 of 1904). the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017
1. Short title and commencement
(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall

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s 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), for the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3) or sub-rule (3A)" shall be substituted:
3. Amendment of rule 120
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 period specified in rule 117, rule 118, rule 119 or rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the period specified in the said rules or such further period as may be extended by the Commissioner in this behalf."
4. Amendment of rule 122
In the said rules, in rule 122, in clause (b), after the words "Commissioners of State tax or central t

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:
(iii) in sub-rule (5), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of a Technical Member at anytime.";
6. Amendment of rule 127
In the said rules, in rule 127. after clause (iii), the following clause shall be inserted, namely:-
(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.":
7. Amendment of rule 138
In the said rules, in rule 138, in sub-rule (1), the following provisos shall be inserted at the end. namely:-
"Provided that where goods are sent by a principal located in one Slate 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 wh

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ices", the words, brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted and be deemed to have been inserted with effect from July 01, 2017;
(iii) after the words "Designation/Status", appearing at the end the following words, letters and figures shall be inserted, and be deemed to have been inserted with effect from July 01, 2017 ;
"Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a)."
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading "inputs.";
9. Amendment of FORM GSTR-4
In the said rules, in "FORM GSTR-4", in Serial No.8, in entry 8B(2), for the words "Intra-State Supplies", the words "Inter-State Supplies" shall be substituted, and be deemed to have been substituted with effect

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The Tamil Nadu Goods and Services Tax (Fifth Amendment) Rules, 2017.
G.O. Ms. No. 121 Dated:- 28-9-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No.121, Commercial Taxes and Registration (B1), 28th September 2017, Purattasi 12,
Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-41(d)/2017
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Fifth

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Regarding IGST credit
Query (Issue) Started By: – Jasbir Uppal Dated:- 27-9-2017 Last Reply Date:- 30-9-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear professionals,
The IGST paid on import of goods from out of Indian Territory which is out credit should be showing in cash balance on GSTN portal but it is not shown and the taxpayer is unable to adjust the liability of RCM. In GSTR-3B there is no mechanism for adjustment IGST with liability of RCM.
Professionals brother and sister please give the valuable views.
With regards
J.S. Uppal
Tax Professional
Reply By Himansu Sekhar:
The Reply:
No, it is just like any credit if you upload the particulars in gstr2. It will not be shown in the cash balance.
Reply By Hi

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cash, TDS/TCS made on account of tax payer. Money can be deposited in this ledger by Internet banking, debit card, credit card, RTGS, NEFT, over the counter payments of authorized banks. (The credit card needs to be registered on the portal) Payments can be debited from this ledger the debit entry no. is to be reflected in the return. This information will be reflected on real time basis.
Then can the taxpayer meat out the tax liability under RCM with this amount.
Reply By Himansu Sekhar:
The Reply:
RCM can be paid from casdh ledger.
It has no relationship with imports igst.
Reply By KASTURI SETHI:
The Reply:
Under RCM deposit of tax in cash makes you eligible for taking ITC. Thus such cash deposit lying in your electronic ledger has

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ANNUAL SUBSCRIPTION
Query (Issue) Started By: – MARIAPPAN GOVINDARAJAN Dated:- 27-9-2017 Last Reply Date:- 29-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Colleagues,
Please discuss the following issue-
Whether the annual subscription paid to the professional institutes such as ICAI,ICAI, ICWAI attracts GST?
If so what is the rate?
Whether the Institute is to raise invoices against all the members?
Whether the Institute is pay to tax under revserse charge if the member is not registered under GST?
Whether the tax paid on annual subscription can be taken as input tax credit by the members who registered with GST?
Reply By Himansu Sekhar:
The Reply:
Sir,
The annual subscription is subject to tax at 18%. In

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Reverse Charge
Query (Issue) Started By: – Vivek anandhan Dated:- 27-9-2017 Last Reply Date:- 5-10-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear Experts
We are availing cab service from unregistered person, whether we need to pay GST under revers charge.
Also we are paying GST under reverse charge for availing service of cab service (Radio taxi)
Regards
Vivekanandhan
Reply By KASTURI SETHI:
The Reply:
Rent-a-cab is not under RCM . So as individual not required to pay but if service is in the course or furtherance of business GST is applicable under reverse charge.
Pl go through Para No.3 which is relevant for you:-
Reverse charge system not applicable when an individual unregistered person sales goods or

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GST Revenue Collection Reaches Rs. 90,669 Crore by September 25, 2017.
News
GST
GST Revenue Figures – GST paid under different heads (upto 25th September, 2017) is ₹ 90,669 crore
TM

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GST yields 90,669 crore in August
GST
Dated:- 27-9-2017

New Delhi, Sep 26 (PTI) Total GST collection for August touched ₹ 90,669 crore, against ₹ 94,063 crore mopped up in the first month of the new indirect tax regime rollout.
The number includes transitional credit claims of taxpayers in July which according to the government are just ₹ 12,000 crore and not ₹ 65,000 crore as previously claimed.
According to the revised estimate, the GST mop-up for July stood at ₹ 94,063 crore, up from the initial projection of ₹ 92,283 crore.
"The total revenue of GST paid under different heads (up to September 25, 2017) is ₹ 90,669 crore," an official statement said, adding these figure

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atement further said that there are still a number of assessees who have not filed their returns either for July or August 2017.
The increase in the above stated figures will be informed in due course, it said.
The total number of taxpayers who were required to file monthly returns for August is 68.20 lakh, of which, as on September 25, 37.63 lakh GSTR 3B returns have been filed, it said.
The GST was implemented across the country in place of more than a dozen central and state levies like excise duty, service tax and VAT, from July 1.
In July, the GST collection was ₹ 92,283 crore from 64.42 per cent of the total taxpayer base.
Of this, as much as ₹ 14,894 crore has come in from the Central GST (CGST), ₹ 22,722 crore

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GST Revenue Figures – As on 25th September, 2017
GST
Dated:- 27-9-2017

The Goods and Services Tax (GST) was introduced on 1st of July, 2017. In the press release dated 29th August, 2017, it was reported that the total revenue of GST paid under different heads for the month of July, 2017 (upto 29th August) was ₹ 92,283 crore. Out of the total GST collection of ₹ 92,283 crore, the total CGST revenue was ₹ 14,894 crore, SGST revenue was ₹ 22,722 crore, IGST revenue was ₹ 47,469 crore (of which IGST from imports was ₹ 20,964 crore) and Compensation Cess was ₹ 7,198 crore (of which ₹ 599 crore is Compensation Cess from imports). Many assessees have been filing the returns for July 2

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GST – Need for preserving data bases, documents relating to pre-GST regime
By: – Srikanthan S
Goods and Services Tax – GST
Dated:- 27-9-2017

India has moved forward to a single indirect tax system with effect from 1st July, 2017 which is considered to be a major milestone in the history of India.
As is usual in any fiscal statute, various compliances have been prescribed under the new GST laws; the country is progressing in this direction with great support from the GOI and the IT back-bone GSTN.
As we hear from various agencies about the amount of transitional credit availed by the registered dealers via TRAN-1 and the likelihood of scrutiny at some point in future, this Article is an attempt to draw attention to an impor

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s issued / received, H Forms issued (in respect of domestic transactions leading to Export), C Forms issued / received etc.
* All documents / data relating to Industrial Exemptions enjoyed till 30.6.2017, refunds pending to be received from Central and State Governments, and correspondence relating thereto.
* Original Excise / VAT / Service Tax and other Registration Certificates to be preserved carefully.
* All assessment orders, notices and replies thereto, pending litigation related documents etc.
* Many a time, data relating to past pending assessments may be called for and hence preserving the data bases / ERP accesses (including master passwords) is essential so that retrieval is made easy in future. In many large organizatio

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Pure Agent concept in GST
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 27-9-2017

Introduction: This article discusses in detail about the Pure Agent concept in GST.
The concept of Pure Agent concept in GST is explained in rule 33 of CGST rules, 2017.
A pure agent is a registered taxable person who liaises between other suppliers on behalf of his client. Under this concept, while providing services to the client, he also undertakes to receive other ancillary services from other service providers, and incurs expenditure on behalf of his client. The actual expenditure incurred by a pure agent is later claimed as reimbursement. In other words, over and above the value of services rendered to his client, any other expenditure incurred by a pure agent (on behalf of his client) will be a reimbursement.
Therefore, the relationship between the supplier and recipient with respect to the main service, is on a principal-to-principal basis. The relationship betwe

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pure agent basis.
* The expenses incurred by ABC Export & Import Agency on transportation is claimed as reimbursement and will not be part of taxable value of customs broker service.
“Pure agent” means a person who-
* Enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both.
(This implies that there is an agreement in terms of ancillary supplies which supplier will receive and incur expenditure on behalf of the recipient.
In the above example of customs broker services, ABC Export & Import Agency is authorised to receive and incur expenditure towards transportation services acting as pure agent of XYZ Traders.)
* Neither intends to hold nor holds any ownership to the goods and/or services so procured or provided as pure agent of the recipient of supply.
(Considering the above example, as a pure agent, ABC Export & Import Agency should not hold any title of g

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a pure agent for transportation service received.)
* Receives only the actual amount incurred to procure such goods and/or services in addition to the amount received for supply he provides on his own account
(A pure agent should receive only the actual amount incurred on behalf of the recipient. If he claims more than the actual amount, he will not be considered as a pure agent. Assuming the transportation cost incurred by ABC Export Agency is ₹ 20,000, and if he claims more than ₹ 20, 000, he will be not considered as a pure agent for receiving the transportation services on behalf of XYZ Traders.)
Conditions for excluding value of pure agent services
Expenditure or costs incurred by the supplier as a pure agent of the recipient of service shall be excluded from the value from the value of taxable supply if all the following conditions are satisfied which are as follows:
* The service provider acts as a pure agent of the recipient of service when he makes payment

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incur expenditure on his behalf for procuring the transportation. ABC agrees to reimburse the actual transportation cost to XYZ agency.
From above, we can conclude that:
* The services provided by XYZ agency is the main service sought out by ABC which would be on principal-to-principal basis.
* The transportation service received by the XYZ agency on behalf of ABC is on Pure Agent basis.
* The transportation expenses are claimed as reimbursement and will not be part of a taxable value of customs broker services.
Illustration: 2
Suppose a Customs Broker issues an invoice for reimbursement of a few expenses and for consideration towards agency service rendered to an importer. The amounts charged by the Customs Broker are as below:
S.No.
Component charged in invoice
Amount
1.
Agency Income
₹ 10000/-
2.
Traveling expenses; Hotel expenses
₹ 15,000/-
3.
Customs Duty
₹ 55,000/-
4.
Docks Dues
₹ 5000/-
In the above situation, agency i

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ALL ABOUT INTERIM GST RETURN-3B
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 27-9-2017

GST Returns to be filed at a glance
Central Board of Excise and Customs (CBEC) vide Notification No. 18/2017, 19/2017, 20/2017 & 21/2017- Central Tax dated 08.08.2017 has relaxed / extended the due dates and time frame for filing GST returns for the initial two months of GST regime i.e., July, 2017 & August 2017. As a result, the GST payable will be required to be paid on the basis of Form GSTR-3B to be filed by the 20th of the succeeding month. Form GSTR-3B for July, 2017 was to be filed by 20.08.2017 and for August, 2017 by 20.09.2017. However, the invoice wise details to be furnished as per GST rules in GSTR-1, GSTR-2 and GSTR-3 shall be filed later as per following schedule (as on 25.09.2017):
Return Form
Period / Due Date for July 2017 return
GSTR-1 (with turnover > INR 100 crore)
Upto 03.10.2017
GSTR-1 (other than above)
Upto 10.10.2017
GSTR-2
Upto 31.

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GSTIN number. No need to provide invoice level information in this form. Only total values for each field have to be provided, this value must be for the month for which you are filing. The last date to file GSTR-3B and payment of taxes is 20th day of the following months. However, GSTR-3B can be submitted only after making payment of GST due.
However, GST Council in its 21st meeting held on 09.09.2017 has decided for filing of Form GSTR-3B till December, 2017, i.e. for 6 months vide Notification No. 35/2017-Central Tax dated 15.09.2017.
Who has to filed GSTR – 3B
Form GSTR-3B has to be file mandatorily by all normal registered tax payers. Even in case of no business, 'Nil' returns are to be filed.
Form GSTR-3B is not required to be filed by Input Service Distributor (ISD), non-resident person, tax collector at source (for TCS), tax deductor at source (for TDS) and dealers under composition scheme.
Details to be provided in GSTR-3B
* Basic information.
* Summary of o

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ce ensure that details are filled correctly before clicking on Submit button.
* On clicking Submit GSTR-3B button, system will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger.
* After this, the Payment of Tax tile will be enabled, click it and declare the payment details to pay the taxes and offset the liability.
* Click CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess. (This includes transitional credit also, if TRAN-1 and 2 are submitted). This will enable to check the balance before making the payment for the respective minor heads. The balance is also displayed when the mouse is hovered on the applicable data entry field in payment section.
* The section that specifies set-off of liabilities using a combination of cash and ITC has to be filled.
* System checks there is sufficient Cash/ITC balance.
* It also ch

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he Form
* Click on File GSTR-3B button with DSC or EVC
* Message for successful filing will appear and Acknowledgement will get generated
Consequences of Non-filing
No late fees and / or penalty may be levied for the interim period as clarified by CBEC it its Press release dated 18.07.2017. The same was also notified vide Notification No. 28/2017-Central Tax dated 01.09.2017.
Thus, Form GSTR-3B is a temporary return required to be filed till December, 2017 on a monthly basis. This is only a summary return enabling the GSTN to capture basic details to support payment. There is no provision for revising GSTR-3B and as such, it should be carefully filled and filed normal returns in any case will be required to be filed as per law.
Reply By Samuel Ponraj as =
Sir, i was trying to make a return for my dads business in gst3b for the month of august. But after submitting the data, i came to know that late fee is 5000.
What should i do now
Dated: 15-10-2017
Scholarly articles f

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Merchant trading through Ebay marketplace.
Query (Issue) Started By: – Bipul Goyal Dated:- 27-9-2017 Last Reply Date:- 9-5-2018 Goods and Services Tax – GST
Got 19 Replies
GST
Sir , we are selling ritual items on ebay internationally. We do not import or export directly. After receiving order we are directly asking our Nepal supplier to send item to client at USA. And money comes to my account in India through PayPal.
Order comes in small scale. So Nepal supplier makes a small parcel and sends to my client through post office.
So what should I do after GST ?
Reply By KASTURI SETHI:
The Reply:
In this situation three stages are involved.
1. You place the purchase order on Nepal supplier. This is export of service from taxable territory.
2. Nepal dealer supplies the goods to a person in USA. This activity is from non-taxable territory to non-taxable territory. Hence no question of GST.
3. Now you receive the amount of profit or commission in the form of foreign exc

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epal. Actually there is 2 or 3 supplier from whom I purchase.
It's a small scale shipment.
I get orders in Ebay from Usa. Each order is in between 10 usd to 40 usd.
After that I ask my Nepal supplier to pack that item and send it through post office ( registered mail from Nepal )
All the payments I receive in India through PayPal.
PayPal convert that money into Indian currency and transfer it to my bank account.
Reply By Chhatra Jain:
The Reply:
I endorse the views of Shri Kasturiji who explained the matter in a lucid manner.
Reply By KASTURI SETHI:
The Reply:
Thank you Jain Sahib.
Reply By KASTURI SETHI:
The Reply:
Dear Querist, You can show this transaction value against the column "Exempt. Etc." in GDTR returns.
Reply By Bipul Goyal:
The Reply:
Namaste sir.
According to new rule for small exporters where letter of undertaking needed to be furnished instead of bond how to show it in merchant trading while filling GST return ?
Reply By KASTURI SETHI:
The Re

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ply:
Dear Goyal Ji,
It appears to me you are not trusting in experts because it is a free lunch. People consider only those doctors reliable and best who charge heavy fee. This is the way of the world.
Reply By Bipul Goyal:
The Reply:
Nanaste sir
thats not true sir. I trust. All the advices are very important for me. You helped me a lot sir. 🙏🙏🙏
just I need to come to final conclusion. Because I talked to many CA. nobody is 100 percent clear what to do. So I loosing my business
Reply By YAGAY AND SUN:
The Reply:
FIEO & PayPal sign MoU to empower small & medium businesses to sell across the globe in a seamless and safe manner
https://www.fieo.org/view_Press_Releases_detail.php?lang=0&id=0,21&dcd=4723&did=152292603538essvm5bfq8ocs8qr54rd5en1
Reply By YAGAY and SUN:
The Reply:
We do understand that this transaction is looking like merchant trading out side the India and on such transactions no GST is applicable.
Discussion Forum – Knowledge Sharin

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017
06/2017-GST Dated:- 27-9-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NO.CT/LEG/NGST-ORD/8/17
Dated, Dimapur the 27th September, 2017
Order No. 06/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods a

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Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, waives the late fee payable under section 47 of the Delhi Goods and Services Tax Act, 2017, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July 2017 by the due date.
28/2017–State Tax Dated:- 27-9-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 28/2017-State Tax
Delhi, the 27th September

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Clarification on supply of satellite launch services by ANTRIX Corporation Ltd – regarding
2/1/2017 Dated:- 27-9-2017 IGST – Circulars
GST
Circular No. 2/1/2017-IGST
F. No. 354/173/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
27th September 2017
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on supply of satellite launch services by ANTRIX Corporation Ltd – regarding.
Request has been received regarding taxability of satellite launch services provided to both international and domestic

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not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
One of the five conditions for a supply of service to be considered as “export of service” is that the place of supply of service is outside India.
b) Section 13(9) of the IGST Act provides that where location of supplier of services or location of recipient of services is outside India, the place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods. However, where location of supplier and recipient of services is in India, then the place of supply is governed by section 12 (8) of the IGST Act, which stipulates that place of supply will be the location of the recip

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Amendment in Notification No.48 ST-2 the dated 30th June, 2017 regarding exemption on supply of services and reverse charge mechanism on supply of services by sub-section (3) of Section 9 of HGST Act, 2017.
93/ST-2 Dated:- 27-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 27th September, 2017
No: 93/ST-2.-In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 48/ST-2, dated the 30th June, 2017,

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Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.
2222/ST-II Dated:- 27-9-2017 Haryana SGST
GST – States
ORDER
Subject: Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.
In exercise of the power conferred upon me by sub-section (1) of section 5 read with clause (91) of section 2 of the Haryana Goods and Services Tax Act, 2017 and the rules framed thereunder, I do hereby assign the functions to be performed under this Act by a proper officer as defined in clause (91) of section 2 under different sections of the said Act mentioned in the entries in column (2) of the Schedule below and described in the corresponding entries at column (3) of the said Schedule to the Proper Officers specified in the corresponding entries in column (4) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against.
SC

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approve or reject an application for amendment of a registration certificate.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
6.
29(1)
To cancel a registration certificate on his own or upon application.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
7.
29(2)
To cancel a registration certificate on his own or upon application.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
8.
30(1)
To revoke a cancelled registration certificate
Deputy Excise & Taxation Commissioner of State Tax
9.
30(2)
To revoke a cancelled registration certificate or to reject an application for revocation.
Deputy Excise & Taxation Commissioner of State Tax,
10.
35(6)
To determine the amount of tax payable on the goods or services or both that were not accounted for.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Exc

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rder of Appellate authority shall be deemed to be an order passed under sub-section (5) of section 54.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
17.
60(1)
Provisional assessment on application
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
18.
60(2)
To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
19.
60(3)
To pass final assessment order to finalize a provisional assessment.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
20.
61
Scrutiny of returns.
Deputy Excise & Taxation

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ax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
29.
66(6)
To initiate action under section 73 or 74
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax
30.
67(1)
Authorization for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.
Joint Excise & Taxation Commissioner
31.
67(2)
Authorization for search, seizure and confiscation.
Joint Excise & Taxation Commissioner
32.
67(2) first proviso
To serve order not to remove the goods
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
33.
67(5)
To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudicially affect the investigation.
Deputy Ex

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tion Officer of State Tax
37.
67(11)
Seizure of accounts, registers or documents where any person has evaded for is attempting to evade the payment any tax.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
38.
68(3)
To intercept any conveyance to inspect documents, devices and goods.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
39.
70(1)
Power to summon persons
Joint Excise & Taxation Commissioner,
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
40.
71(1)
To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc.
Joint Excise & Taxation Commissioner
41.
73(1)
Determination of tax and issuance of notice and adjudication in cases

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Tax
45.
73(6)
On receipt of information shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3),
Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
46.
73(7)
To issue the notice as provided for in sub-section (1)
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
47.
73(9)
To determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher and issue an order.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
48.
73(10)
To issue the order under sub-section (9) within three years from the due date for furnishing of annual return
Deputy Excise & Taxation Commissioner of State Tax, Excise & Ta

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ment.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
53.
74(6)
On receipt of information shall not serve any notice under sub-section (1).
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
54.
74(7)
To issue the notice as provided for in sub-section (1).
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
55.
74(9)
To determine the amount of tax, interest and a penalty and issue an order.
Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
56.
74(10)
To issue the order under sub-section (9) within three years from the due date for furnishing of annual return
Deputy Excise & Taxation Commissioner of State Tax, Excis

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(2)
Functions to be performed by the proper officer where tax collected has not been paid to Government
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
62.
76(3)
To determine the amount due from person
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
63.
76(6)
To issue an order within one year from the date of issue of the notice
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
64.
76(8)
To set out the relevant facts and the basis of his decision
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
65.
78
To initiate recovery proceedings against nonpayment of tax payable under the Act.
Deputy Excise & Taxation

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on who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
70.
126
General provision to penalty and consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor when quantifying a penalty for that person.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
71.
127
To issue an order levying penalty under this section.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
72.
129
To issue notice and pass an order in relation to tax and penalty of seized goods.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant

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of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
78.
130(6)
Confiscation of goods and conveyances and requisition for Police assistance.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
79.
130(7)
To dispose of confiscated goods conveyances and deposit the sale proceeds with the Government.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
80.
142(1)
Identifying goods sold under existing law returned not earlier than six months prior to the appointed day and returned on or after the appointed day.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
Ashima Brar
Excise and Taxation Commissioner-cum-
Commissioner of State Tax, Haryana
No. 2222/ST-II
Dated 27-09-2017
Panchkula
O/o Excise & Taxatio

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The Nagaland Goods and Services Tax (Seventh Amendment) Rules, 2017.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/477 Dated:- 27-9-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/477
Dated: 27th September, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland 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 issue of this notification.
2. In the Nagaland 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) No

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e 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 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 Nagaland:
Provided that where a retired off

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he tenth of the close of each quarter.";
7. In the principal rules, in rule 138, in sub-rule (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 Nagaland, Finance Department (Revenue Branch), Notification F.NO.FlN/REV-3/GST/1/08 (Pt-1) dated 15.09.2017.
8. In the principal rules, with effect from the 1st day of July, 2017, in “

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Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” dated the 30th June, 2017.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474 Dated:- 27-9-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474
Dated: 27th September, 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” dated the 30th June, 2017, namely:
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 registered brand name”,

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hrimp 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, for the entry in column (3), the entry “Agarbatti, lobhan, dhoopbatti,dhoop, sambhrani”, shall be substituted;
(ix) after S. No. 198 and the entries relating thereto, the followin

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

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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”, shall be substituted;
(xii) in S. No. 154, for the entry in column (3), the entry “Braids in the piece; orname

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ticles 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 for sprinklers”;
(xix) after S. No. 224 and the entries relating thereto, the following serial number and the entri

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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 words and figures, “Computer monitors not exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20 inches”, sh

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ses, 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 substituted;
(E) in Schedule-V-1.5%,-
in S.No. 2, in column (3), for the words, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”

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er 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 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 bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect

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