Author: admin_gst

Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Lakshadweep
Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
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

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emed 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; 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 ap

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Lakshadweep
Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION NO. 9/2017 – Union Territory Tax
New Delhi, the 30th June, 2017
G.S.R. 746(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 Terr

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Daman and Diu
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
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 a

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eemed 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; 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

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Daman and Diu
Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017
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

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Dadra and Nagar Haveli
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
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 revis

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les, 2017, the same shall also 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; 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

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Dadra and Nagar Haveli
Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017
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 ru

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Chandigarh
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
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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d 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; 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 appli

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Chandigarh
Union Territory Goods and Services Tax (Chandigarh) Rules, 2017
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 Territ

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Adaptation of Central Goods and Services Tax Rules, 2017.
Rule 2
GST
UT GST Rules – Andaman and Nicobar Islands
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
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

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Service Tax Rules, 2017, the same shall also 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 a

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Short title and Commencement.
Rule 1
GST
UT GST Rules – Andaman and Nicobar Islands
Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
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 f

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Gst on Tax paid service
Query (Issue) Started By: – DURAISAMY ANANDHAN Dated:- 11-7-2017 Last Reply Date:- 12-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
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 t

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Activists demand withdrawal of GST on sanitary napkins
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 o

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Reverse mechanism
Query (Issue) Started By: – Vishnu Dutt Gupta Dated:- 11-7-2017 Last Reply Date:- 13-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
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 June17
then 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

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No GST is applicable on free food supplied in anna kshetras run by religious institutions;
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 su

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Wind Mill Power supply
Query (Issue) Started By: – Vivek anandhan Dated:- 11-7-2017 Last Reply Date:- 13-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear All
We are having wind mill and supplying electricity power to TNEB. Whether we need to charge GST or it is exempted
Regards
Vivekanandhan
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

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COMMISSION AGENTS OF GARLIC – EXPEMTED GOODS
Query (Issue) Started By: – Hardik Vora Dated:- 11-7-2017 Last Reply Date:- 12-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
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 th

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IGST on direct export of goods
Query (Issue) Started By: – MohanLal tiwari Dated:- 11-7-2017 Last Reply Date:- 6-2-2018 Goods and Services Tax – GST
Got 5 Replies
GST
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 advis

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TC only if you have purchase bill for raw materials in IGST, if your Supplier is local then also you need to avail bill with IGST "Supply ment for Exports" & you will get 90% refund in 6 to 10 days after filing of Shipping Bill for exports where LEO number is generated & 10% after proper scrutiny.
Exports under GST are Zero Rated.
Reply By MohanLal tiwari:
The Reply:
Dear Panelists,'
We have exported goods on payment of IGST during July to Nov'17 and furnished required details of shipping bill etc on GST portal while submitting GTR-1. Though it is declared repeatedly for refund but till date we have not received a single refund.
Kindly advise how to expedite the the refunds of IGST paid on Export of goods.
Discuss

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JK govt continues toll tax under GST regime; traders protest
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

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ly on the assumption that toll tax on goods shall be kept away from the purview of powers enjoyed under Section 5 of the J&K s Constitution. But our hopes have been belied," said Neeraj Anand, president, Chamber of Traders Federation.
"We held a meeting with Chief Minister Mehbooba Mufti yesterday and raised the demand to abolish the toll tax," he said.
The state Congress unit meanwhile accused the state government and the Centre of "fooling" the people of Jammu and Kashmir on the issue.
"Toll tax is still being charged at the toll plazas, especially those at Lakhanpur, Lower Munda and Ban," Jammu & Kashmir Pradesh Congress Committee (JKPCC) senior vice president Sham Lal Sharma said.
News – Press r

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SERVICES PROVIDED BY THE GOVERNMENT – EXEMPTION
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
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

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not be 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; 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 airpor

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s a telecom service provider or use of radio frequency spectrum during the period prior to01.04.2016 on payment of licence fee or spectrum over charges, as 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 liquid

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Notification u/r 96A(5)-Conditions and safegaurds for export without payment of IGST-A Letter of Undertaking in place of Bond.
MGST-1017/C.R.111/Taxation.-1 – 16/2017-State Tax Dated:- 11-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
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

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CORRIGENDUM – MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017-State Tax (Rate)], dated the 29th June 2017
MGST-1017/C.R.103(1)/Taxation-1. Dated:- 11-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
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 Depart

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CORRIGENDUM – MGST-1017/C.R.104/Taxation-1 [No. 1/2017-State Tax (Rate)], dated the 29th June 2017,
MGST-1017/C.R.104/Taxation-1. Dated:- 11-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
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 nu

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(2) in Schedule II – 6%,-
(a) at page 24, after serial number 16, insert,-
“16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings 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

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Modification to Guidelines for online issuance of GST permit and Transit Passes etc. for facilitating movement of goods
Circular No. 07/2017 Dated:- 11-7-2017 Assam SGST – Circular
GST – States
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, requirem

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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),-
(GHN-56)GST-2017-S.9(1)(5)TH Dated:- 11-7-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
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

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ings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried” ;
(vi) in Schedule II, in the entry at serial No. 47, for “2202 90 10”, read “2202 99 10”;
(vii) in Schedule II, in the entry at serial No. 48, for “2202 90 20”, read “2202 99 20”;
(viii) in Schedule II, in the entry at serial No. 49, for “2202 90 90”, read “220299 90”;
(ix) in Schedule II, in the entry at serial No. 50, for “2202 90 30”, read “2202 99 30”;
(x) in Schedule IV, in the entry at serial No.11, for “2202 90 90”, read “2202 99 90”;
(xi) in Schedule IV, after the entry at serial No.163, insert-
“163A
8701
Road tractors for semi-trailers of engine capacity more than

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Dr. Kanagasabapathy Sundaram Pillai Founder, MY “Integrating Society India Net” NGGO Versus Union Govt. of India, Through, The Chairman, Central Board of Excise and Customs “CBEC”
GST
2017 (9) TMI 389 – BOMBAY HIGH COURT – [2017] 1 GSTL 31 (Bom), 2018 (9) G. S. T. L. 57 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 11-7-2017
Public Interest Litigation (L) No. 65 of 2017
GST
Smt. V. K. Tahilramani And Sandeep K. Shinde, JJ.
Petitioner present in person
Mr. Anil C. Singh, Addl. Solicitor General with Mr. P.S.Jetly, Mr. Sham V. Walve and Ms. Geetika Gandhi, Advocates for Respondent
JUDGMENT
[ Per Shri Sandeep K. Shinde, J. ]
The decision of respondent to implement Goods and Services Tax ('GST' for short) with effect from 1.7.2017 is subject matter of challenge in this petition on the following grounds:
(i) That implementation is without parliamentary sanction and implementation in midst of the financial year, is not valid;
(ii) That the preparations

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ank 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) Direct the respondent to defer the implementation till the legal sanction for implementation, the decided rates on all varied commodities etc. is taken from the parliament in Budget session of 2018 in February, 2018 for initiation of the new proposal from 1st April, 2018;
(b) Direction to utilize the period for the action on anti profiteering laws and on all shell companies, illegal duplicate manufacturing companies, unlawful commercial activities for tax evading/money laundering etc by the records of existing tax system thus preventing escape of those by the pretext in change records in new tax

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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 the aforesaid Acts from 1.7.2017 is without authority of law lacks substance. In fact, herein levy and collection of taxes has sanction of law in terms of Article 265 of the Constitution of India.
4 As against this, the learned ASG appearing for the Union of India submitted thus:
(i) Thirty State legislatures have passed the State Goods and Services Tax Act, 2017.
(ii) Necessary rules have been framed and notified.
(iii) Over 65 lakh taxpayers have already migrated to GST network and obtained registrations.
(iv) Rates of taxes have been notified.
(v) GST Seva Kendras have

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