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Rule 1 – Union Territory GST Rules – UT GST Rules – Daman and Diu – Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 – Rule 1 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 8/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 745(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory

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Rule 2 – Union Territory GST Rules – UT GST Rules – Daman and Diu – Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 – Rule 2 – Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to documents, offences and penal

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ule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in su

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Rule 1 – Union Territory GST Rules – UT GST Rules – Dadra and Nagar Haveli – Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 – Rule 1 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 7/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 744(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for t

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Rule 2 – Union Territory GST Rules – UT GST Rules – Dadra and Nagar Haveli – Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 – Rule 2 – Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to documents,

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been communicated under this rule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support

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Rule 1 – Union Territory GST Rules – UT GST Rules – Chandigarh – Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 – Rule 1 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 6/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 743(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Ch

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Rule 2 – Union Territory GST Rules – UT GST Rules – Chandigarh – Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 – Rule 2 – Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to documents, offences and penalties,

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long with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-cla

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Rule 1 – Union Territory GST Rules – UT GST Rules – Andaman and Nicobar Islands – Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 – Rule 1 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 5 /2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 742(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following

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Rule 2 – Union Territory GST Rules – UT GST Rules – Andaman and Nicobar Islands – Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 – Rule 2 – Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to d

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deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant

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Goods and Services Tax – Started By: – DURAISAMY ANANDHAN – Dated:- 11-7-2017 Last Replied Date:- 12-7-2017 – sir I am a chartered accountant. At present income tax, service tax and other taxes have been collected from my clients and deposited the same into govt account on behalf of them. For this I am collecting a service charge of ₹ 10 to ₹ 150 per transaction from them. My query is GST should collected either for transaction charges or for entire amount ( including tax) . – Reply

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Goods and Services Tax – GST – Dated:- 11-7-2017 – New Delhi, Jul 11 (PTI) Scores of activists today posted sanitary napkins to Finance Minister Arun Jaitley's office demanding immediate withdrawal of GST on the women's hygiene product, following a video on the issue that went viral on social media. Scores of SFI and All India Democratic Womens' Association (AIDWA) activists sent the napkins with the text Bleedwithoutfear written on them. In the video that was widely circulated on s

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Goods and Services Tax – Started By: – Vishnu Dutt Gupta – Dated:- 11-7-2017 Last Replied Date:- 13-7-2017 – Dear Sir,Please reply my querry for service tax payable under reverse charge.If I ahave received the bill of GTA service in july for june month service and date of invoice also mentioned in June17then under reverse charge mechanism what is the liability, As per me liability is as per service tax rate ( 14+0.5+0.5) after 70% abatement. But how can we pay in new tax regime.Rgds,MJ – Reply

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Goods and Services Tax – GST – Dated:- 11-7-2017 – prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. attracts Nil CGST and SGST or IGST, as the case may be. There are media reports suggesting that GST applies on free food supplied in anna kshetras run by religious institutions. This is completely untrue. No GST is applicable on such food supplied free. Further, prasadam supplied by religious places like temples, mosques, churches, gurudwaras, darga

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Goods and Services Tax – Started By: – Vivek anandhan – Dated:- 11-7-2017 Last Replied Date:- 13-7-2017 – Dear AllWe are having wind mill and supplying electricity power to TNEB. Whether we need to charge GST or it is exempted RegardsVivekanandhan – Reply By KASTURI SETHI – The Reply = Supply of electricity is exempted vide Notification No.12/2017-Central Tax-(Rate) dated 28.6.17 Serial no.25 of notification refers. – Reply By MUKUND THAKKAR – The Reply = I agree with Kasturiji… But in GST th

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Goods and Services Tax – Started By: – Hardik Vora – Dated:- 11-7-2017 Last Replied Date:- 12-7-2017 – We are Commission agents of GARLIC which is exempted under GST bearing HSN code of 07032000. We get good from Madhya Pradesh, Rajasthan & Gujurat from our clients on consignment & we sell it locally. We charge commission per bag and lorry freight & godown expenses are all added in senders A/C by way of sale patti which we send them. Under vat we used to show nil return in sales tax return wherein our purchase was 0 and sales was based on senders sale amount My query is can we still keep filling return the same way & does our commission fall under the slab of GST as we deal only with Garlic & no other products. We are i

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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 11-7-2017 Last Replied Date:- 6-2-2018 – Dear All, We are manufacturing and supplying our products to Indian customers including Railways & defence and to foreign buyers. kindly clarify for the following issues: 1. Whether we can export the goods on payment of applicable IGST and get refund. 2. The ITC taken on inputs for manufacturing of goods for exports can be used for payment / adjustment of GST payable on other goods / service supplies. 3. Some of our products are falling under 8607 GST @ 5% but all the inputs for the same are procured @18%. Accordingly the ITC will get accumulated. Please advise what are the options to utilize the accumulated ITC. – Reply By Kishan

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Goods and Services Tax – GST – Dated:- 11-7-2017 – Jammu, Jul 10 (PTI) Jammu and Kashmir may have come under the GST regime along with the rest of the country but is still imposing toll tax on trucks carrying goods into the state, claim traders who are protesting the double taxation . When asked about the abolishment of the toll tax, state minister and senior BJP leader Chander Prakash Ganga said it was for the government to decide on it. Please ask this question to Deputy Chief Minister Nirmal Singh, he said. Trade bodies said the imposition of the toll tax on goods sends out a message that Jammu and Kashmir is not part of 'One nation, One tax' regime under the Goods and Services Tax. The state government is imposing toll tax on g

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 11-7-2017 – Vide Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, which came into force with effect from 01.07.2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, exempted 81 intra-State supply of services as is in excess of the tax calculated at the rate specified subject to the conditions. In this Notification the Central Government has given exemption for the services provided by the Government. For the purpose of this article, the term Government may include the Central Government, State Government, Union territory or local authority or governmental authority. The following services provided by the Government are exempted- The services by Central Government, State Government, Union Territory, local authority or governmental authorityby way of any activity in relation to any function entrusted to a municipality un

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ss parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; Services in relation to an aircraft or a vessel, inside or outside the precincts of a part of an airport; transport of goods or passengers; and services by way of renting of immovable property; Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority. This entry is not applicable to services- services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; Services in relation to an aircraft or a vessel, inside or outside the precincts of a part of an airport; Transport of goods or passengers. Services provided by Central Government, State Government, or a local authority for such ser

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the case me; Services provided by the Central Government, State Government, Union territory or local authority by way of- Registration required under any law for the time being in force; Testing, calibration, safety check or certification relating to protection or supply of workers, consumers or public at large, including the first licnsor, required under any law for the time beingin force; Services provided by the Central Government,State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non performance of a contract for which consideration of a contract for which consideration in the form files or liquidated damages as payable to the Central Government, State Government, Union territory or local authority under such contract; Services provided by the Central Government, State

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GST – States – MGST-1017/C.R.111/Taxation.-1 – 16/2017-State Tax – Dated:- 11-7-2017 – FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 11th July 2017. Notification No. 16/2017-State Tax NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R.111/Taxation.-1.-In exercise of the powers conferred by sub-rule (5) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules ), the Government of Maharashtra, hereby specifies the conditions and safeguards for the registered person who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond. 1. The

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GST – States – MGST-1017/C.R.103(1)/Taxation-1. – Dated:- 11-7-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 11th July 2017 CORRIGENDUM MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST. 1017/C.R.103(1)/Taxation- 1.-In the Government notification of the Finance Department No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extraord

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GST – States – MGST-1017/C.R.104/Taxation-1. – Dated:- 11-7-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 11th July 2017 CORRIGENDUM MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST. 1017/C.R.104/Taxation-1.-In the Government notification of the Finance Department No. MGST-1017/C.R.104/Taxation-1 [No. 1/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 183 dated the 29th June 2017,- (1) in Schedule I – 2.5%,- (a) at page 4, at serial number 35, in column (3), for Coffee, whether or not roasted or decaffeinated , read Coffee roasted, whether or not decaffeinated ; (b) at page 8, after serial number 1

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lkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried ; (b) at page 26, at serial number 47, in column (2), for 2202 90 10 , read 2202 99 10 ; (c) at page 26, at serial number 48, in column (2), for 2202 90 20 , read 2202 99 20 ; (d) at page 26, at serial number 49, in column (2), for 2202 90 90 , read 2202 99 90 ; (e) at page 26, at serial number 50, in column (2), for 2202 90 30 , read 2202 99 30 ; (3) in Schedule IV – 14%, at page 81, after serial number 163, insert,- 163A 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretar

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GST – States – Circular No. 07/2017 – Dated:- 11-7-2017 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES ::: ASSAM ::: KAR BHAWAN DISPUR GUWAHATI. (Circular No. 07/2017) No. CT/COMP-49/2013/24 Dated Dispur, the 11th July, 2017 Sub: Modification to Guidelines for online issuance of GST permit and Transit Passes etc. for facilitating movement of goods In partial modification of this Department's earlier Circular No. 6/2017(Vide Order No. CT/COMP-49/2013/23 dtd 07/07/2017) and for removal of hardship of carrying goods within the state at this initial stage of GST Roll out, requirement of 'GST Permit for intra-State supply': for intra-State supply of taxable goods within Assam is kept in abeyance until further order. In vi

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Corrigendum – No.(GHN-31)GST-2017/S.9(1)-TH dated the 30th June, 2017 Notification No. 01/2017-State Tax (Rate),- GST – States – (GHN-56)GST-2017-S.9(1)(5)TH – Dated:- 11-7-2017 – GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalay, Gandhinagar Dated the 11th July, 2017. Corrigendum No.(GHN-56)GST-2017-S.9(1)(5)TH:- In the notification of the Government of Gujarat, Finance Department, No.(GHN-31)GST-2017/S.9(1)-TH dated the 30th June, 2017 Notification No. 1/2017-State Tax (Rate),- (i) in Schedule I, in the entry at serial No. 35, for Coffee, whether or not roasted or decaffeinated , read Coffee roasted, whether decaffeinated or not; (ii) in Schedule I, after the entry at serial No.103, insert- 103A 2302 Bran, sharps and other residues, whe

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2017 (9) TMI 389 – BOMBAY HIGH COURT – [2017] 1 GSTL 31 (Bom), 2018 (9) G. S. T. L. 57 (Bom.) – Deferment of implementation of GST – Held that: – petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy and collection of taxes on goods and services has sanction of law.
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That from written submission, it is much evident that all such necessary steps are taken by the respondents to ensure implementation of the GST, as it appears (i) over 65 Lakhs tax-payers have already migrated to GST network and obtained registrations, (ii) the rates and taxes have been notified; (iii) rules have been framed and notified ; (iv) wide publicity is given in public domain; (v) entire machinery has been geared up not only to accept new challenge but to ensure GST is implemented effectively. – petition dismissed – decided against petitioner. – Public Interest Litigation (L) No. 65 of 2017 Da

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not paid apart from the arrears of many aids/schemes/sharing and the states & UTs will become financially critical and unstable. The petitioner has expressed his concerns in the matter of implementation of acts and extent of implementation of SGST in its model form across the country by States and Union Territories. Petitioner expressed the doubt as to whether Acts in their current form will be effective in reducing the regulatory and administrative hurdles. He, therefore, submitted that in the circumstances it is advisable to make an automatic software interfaced with the Trade Tax Automated Bank Account (TTABA) and suggested such other measures for effective implementation of GST. Petitioner, thus, prayed that implementation of GST be deferred till all legal flaws are removed, and/or till full decision of final rates for all items including State surcharge items preparation is done by all India states and Union Territories. 2 The petitioner has prayed for following reliefs: (a) D

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the cost of traders be posted. This will create 50 crore 4- workhours part time volunteers from 2001 census family based under EGS to prevent financial irregularities and help to achieve less cash/cashless society; (d) Directing to insist get a dedicated Trade-Bank-Account, KYC based on valid trade licences only not by registration certificates or individual basis for trade. (e) Education for awareness and informations as to be provided by periodically in medias especially now regarding the new tax system. 3 That to ensure implementation of 101st Amendment to the Constitution of India, the following 4 (Four) Acts were enacted: (I) The Central Goods and Services Tax Act, 2017. (ii) The Integrated Goods and Services Tax Act, 2017. (iii) The Goods and Services Tax (Compensation to States) Act, 2017. (iv) The Union Territory Goods and Services Tax Act, 2017 and received presidential assent on 6.4.2017. In view of the fact aforesaid, contention of the petitioner that decision to implement

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Public Domain. (viii) 60,000 officers in Central and State Governments have been trained in GST Law. The facts narrated by the learned ASG thus, indicate that respondents have taken all steps to implement New Tax System including to bring awareness amongst citizens. 5 We have perused the petition and the written submissions submitted by the learned ASG. In our view, petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy and collection of taxes on goods and services has sanction of law. That from written submission, it is much evident that all such necessary steps are taken by the respondents to ensure implementation of the GST, as it appears (i) over 65 Lakhs tax-payers have already migrated to GST network and obtained registrations, (ii) the rates and taxes have been notified; (iii) rules have been framed and notified ; (iv) wide publicity is given in public domain; (v) e

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Customs – PUBLIC NOTICE No. 17/2017 – Dated:- 11-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING, QUEEN'S ROAD, BENGALURU – 560 001 C.N0. VIII/09/20/2017 City cus Tech Date: 11.07.2017 PUBLIC NOTICE No. 17/2017 Sub: Customs -GSTIN requirement for the purpose of import & export – regarding. **** Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Instruction No. 10/2017-Customs dated 06.07.2017 issued vide F. No. 450/119/2017-Cus.IV. 2. The provisions of registration are contained in Chapter VI of the Central Goods and Services Tax Act, 2017. The provisions related to registration under the said Act are

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Customs – Public Notice No. 93/2017 – Dated:- 11-7-2017 – 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: 11.07.2017 Public Notice No. 93/2017 Sub: GSTIN requirement for the purpose of import & export – Reg. Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Instruction No. 10/2017-Customs, dated 6th July, 2017 issued by Board. 2. Instances have been brought to the notice that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in avoidable delay in the clearance of the goods

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b-section (2) of the section 23 refers]. In such cases PAN (which is authorized as IEC by DGFT) of the importer and exporter would suffice. 5. It is being clarified and assured that there is no hold up of import and export consignments, wherever GSTIN is legally not required. Importers, Exporters and Customs Brokers are requested to quote authorized PAN in the bills of entry or shipping bills for such clearance 6. Difficulty, if any may also be brought to the notice of Deputy / Assistant Commissioner in charge of Appraising Main (Export) through email / phones (email address: apmainexp@jawaharcustoms.gov.in, Phone No: 022-27244959). Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order f

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