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Customs – PUBLIC NOTICE NO. 09/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/05/2017-TU. Cus. Dated: 28.06.2017. PUBLIC NOTICE NO. 09/2017 Subject: Regarding Kind attention of Importers/ Exporters, Custom Brokers & Trade is invited to Implementation of GST from 1st July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 of 2017), bringing out amendments in Customs and Central Excise legislations in alignment with GST implementation. Further reference IS invited to various decisions in GST Council meeting documentation of the same in CBEC Website and also the advisory issued by Member(Customs) vide D.O. letter dated 20.6.17 on Customs related matters on introduction of Goods and Service Tax regime. 2. The legislations referred above have necessitated changes in Bill of Entry and Shipping Bill declarations. The revised el

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schedules. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be II3 . (iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation to States) Act, 2017. To effect the above changes, the fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA): Fields in Bill of Entry For IGST For GST C.Cess Notification Number IGST Levy Notfn No GST Comp. Cess Notfn.No Notification Sl.No Sl.No in format explained below Sl.No in f

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ariff shall get stand amended w.e.f. the day the Taxation Law (Amendments) Act, 2017 comes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty (CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, NOEXCISE should be quoted. 6. Identification of GST Beneficiary: To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non-availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. Description GSTIN-Imp. Regn_Type Type of IEC to be declared GST Benefit (1) (2) (3) (4) (5) GSTIN Normal G TP,CMP,CAS,ISD,NR,TDS, Individual Yes GSTIN Govt O GOV Generic IEC of Govt. Yes GSTIN UN D UN Generic IEC of Diplomats Yes Aadh

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STIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE. For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry. 8. IGST Availment in case of Manual Bill of Entry: Since all the validation related to IGST refund or flow of IGST credit would happen electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.No. 401/81/2011-Cus III dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations need to

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d, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in case of ICDs, it should be Gateway EGM, not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary details. 11. GSTIN Entity identification To avail IGST Benefits on Exports, declaration of State Code

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ng exports made by non GST registered exporters 13. Taxable Value and IGST Paid Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports. This is further explained by the following illustration: Illustration: An exporter raises an export invoice as below: Item Quantity (units) Unit Price (Rs) Total Price IGST (Rs) A 1000 200 2,00,000 24,000 B 2000 100 2,00,000 24,000 4,00,000 48,000 Due to some reasons, he finally exports only 900 units of Item A and 1900 units of Item B. For his shipping bill, the Taxable value and IGST of each item shall be calculated in proportion of the actual qu

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ed that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall also contain the following details: (i) name and address of the recipient;(ii) address of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be. The End Use of the Item should be declared against each of the item. The list is provided in Annexure-I. 15. Changes in Drawback Declarations A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for any of the inputs or input services used in the manufactur

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ers are required in line with the International customs communication as well as with a view to implement e-way bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are: Container Size – As per the codes specified in ISO Directory (enclosed as Annexure-II) Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports). 17. Transitory Provisions for BE: The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearances may not be allowed in the system. Same applies to Ex Bond BE filed after implementation in respect of Warehousing BE filed before GST implementation. The Importers may seek to reassess the same by feeding applicable IGST notifications and GSTIN identifier during the assessment. GSTIN identifier (State Code, GSTIN typ

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Customs – TRADE FACILITY NO. 05/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/03/2016-TU. Cus. Dated: 28.06.2017. TRADE FACILITY NO. 05/2017 Subject: reg. Kind attention of exporters, importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the Ministry of Law and Justice (Legislative Department) Notification published in the Gazette of India, Extraordinary, Part-II, Section-I, vide No. 19 dated 05.05.2017 to notify the Taxation Laws (Amendment) Act, 2017 (No. 18 of 2017) [copy available at http://egazette.nic.in] and the 'Advisory on Customs related matters on Introduction of Goods and Service Tax regime' dated 20.06.2017 from the Special Secretary and Member, Central Board of Excise and Customs (CBEC) [copy available at www.cbec.gov.in]. 2. Vide the above notification, the Govt. of India has notified several change

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in the new regime. The necessary amendments that have been made in Section 3 of the Customs Tariff Act, 1975 had been notified vide the Gazette Notification mentioned at para 1 above. In addition to the IGST, any article imported into India shall be liable to goods and services tax compensation cess, wherever applicable, at such rate tax under the Goods and Services Tax (Compensation to States) Cess Act, 2017. The value, as a percentage of which, the above mentioned tax is leviable is explained in the above mentioned notification. It is requested that the fine-print of Taxation Laws (Amendment) Act, 2017 is read by field officers in detail. Customs ICES 1.5 application is also being modified to ensure that the new levies are applied and collected on all the imports from 01.07.2017. (iii) In light of the changes notified, Bill of Entry, Shipping Bill and Courier Regulations and forms, both Manual and EDI, have been suitably modified and all such modified forms are available on the webs

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e subject to IGST. (vi) For calculating the IGST or Compensation Cess, chapter-wise, rate-wise GST schedule, IGST exemption, concession list and GST Compensation cess rates are available on the official website of CBEC. The importer shall quote the applicable levy notification's number and the exemption notification wherever applicable in respect of each imported item for application of the correct rate. The total IGST and Compensation cess paid will be published on every Bill of Entry which may be quoted to claim the corresponding credit in the GST return. (vii) Under Section 16 of the Integrated Goods and Services Tax Act, 2017 export of goods shall be zero rated supply and credit of the input tax may be availed. The mode of making zero rated supply is explained in the said Section. (viii) It is imperative that in the case of Manual Bill of Entry and Shipping Bill the requisite data for validation related to IGST refund or flow of IGST credit shall be electronically captured with

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Establishment of GST Suvidha Kendra (GSK) at Air Cargo Complex, NSCBI Airport, Kolkata – Customs – PUBLIC NOTICE NO. 35/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.) CUSTOM HOUSE 15/1 STRAND ROAD. KOLKATA- 700001 F. No. S51-12/2017Co-ord. Date 28-06-2017 PUBLIC NOTICE NO. 35/2017 Subject: – Establishment of 'GST Suvidha Kendra' (GSK) at Air Cargo Complex, NSCBI Airport, Kolkata- regarding. Attention of Importers, Exporters, Membe

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Customs – PUBLIC NOTICE NO. 76/2017 – Dated:- 28-6-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400 001 F. No. S/23-28/Tech/2016 Dated: 28.06.2017 PUBLIC NOTICE NO. 76/2017 Subject: Implementation of GST on 1st July, 2017 & preparation – regarding. Attention of all the Members of Trade, Custom House Brokers and other stakeholders is invited to the above mentioned subject. 2. As you are aware the implementation of GST will be on 1st July, 2017. The introduction of GST heralds a new era in indirect taxation as well as in cooperative fiscal federalism in India. 3. It has been decided that field offices of CBEC across India would implement the following preparatory steps to ush

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Customs – FACILITY NOTICE NO. 07/2017 – Dated:- 28-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL) AIR CARGO COMPLEX, SAHAR, ANDHERI (E), MUMBAI – 400 099 F. No ACCGEN/01/17-18 Admn (T) Date: 28.06.2017 FACILITY NOTICE NO. 07/2017 Sub: GST roll out and preparation there of. With the GST set to be rolled out on 1st July 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on exports of goods is contingent upon filing of (a) shipping bill accompanied by The GST invoice and (b) export general man

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Customs – FACILITY NOTICE NO. 08/2017 – Dated:- 28-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) AIR CARGO COMPLEX, SAHAR, ANDHERI (E). MUMBAI – 400 099 F. No. S/3-Misc-17/2016-17 E&T(X)ACC Date: 28.06.2017 FACILITY NOTICE NO. 08/2017 Sub: GST roll out and preparation thereof. With the GST set to be rolled out on 1st July 2017, the final phase of preparation for its implementation is in full swing. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on exports of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export gen

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GST – States – G.O.Ms. No. 248 – Dated:- 28-6-2017 – NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-I) APPOINTING THE OFFICERS FUNCTIONING UNDER THE ANDHRA PRADESH VALUE ADDED TAX ACT, 2005 (ACT No. 5 OF 2005) WITH NEW DESIGNATIONS UNDER SECTION 3 OF ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16 of 2017). [G.O.Ms. No. 248, Revenue (Commercial Taxes-I), 28th June, 2017.] NOTIFICATION In exercise of the powers conferred by section 3 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Andhra Pradesh Act No 16 of 2017), Government here by appoint the following classes of officers mentioned in the column No. (2) of the following table and functioning under the Andhra Pradesh Value Added Tax Act, 2005 (Act No

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GST – States – G.O.Ms. No. 247 – Dated:- 28-6-2017 – NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-I) APPOINTING THE COMMISSIONER OF STATE TAX, NOTIFIED BY THE CHIEF COMMISSIONER OF STATE TAX, AS REVISIONAL AUTHORITY UNDER SECTION 2 (99) OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No.16 of 2017). [G.O.Ms.No.247, Revenue (Commercial Taxes-I), 28th June, 2017.] NOTIFICATION In exercise of the powers conferred by Section 3 read with Section 2 (99) of the Andhra P

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GST – States – S.O. 61-05/2017-2169 – Dated:- 28-6-2017 – The 28th June 2017 S.O.61 dated 28th June 2017- In exercise of the powers conferred under sub-section (3) of Section 1 of the Bihar Goods and Service Tax Act, 2017(Bihar Act 12 of 2017), the Governor of Bihar is pleased to declare that the provisions of Section 1, Section 2, Section 3, Section 4, Section 5, Section 10, Section 22, Section 23, Section 24, Section 25, Section 26, Section 27, Section 28, Section 29, Section 30, Section 139,

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GST – States – 01/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 01/2017-State Tax (Rate) Naya Raipur, dated 28.06.2017 No.F-10-43/2017/CT/V/(69)- In exercise of the powers conferred by sub-section (1) of section 9 of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the council, hereby notifies the rate of the State tax of- (i)

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GST – States – 02/2017 State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 02/2017 State Tax (Rate) Naya Raipur, dated : 28.06.2017 No. F-10- 43 /2017/CT/V (70) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, being satisfied that it is necessary in the public interest so to do, on the reco

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GST – States – 03/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 03/2017-State Tax (Rate) Naya : 28.06.2017 No, F.10-43/2017/CT/V(71)- In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, being satisfied that it is necessary in the public interest to do, on the recommendations of the Co

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GST – States – 06/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 06/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43/2017/CT/V (74) – In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter ref

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GST – States – 07/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No.7/2017- State Tax (Rate) Naya Raipur, dated : 28.06.2017 No. F-10- 43/2017/CT/V (75) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the correspondi

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GST – States – 08/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur Notification No. 08/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (76) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act. 2017 (7 of 2017), the state Government, on being satisfied that it is necessary in the public interest so to do, on the recom

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GST – States – 11/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 11/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (79)- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Gov

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GST – States – 12/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 12/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (80)- In exercise of the powers conferred by sub-section (1) of section 11, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recom

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GST – States – 13/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 13/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (81)- In exercise of the powers conferred by sub-section (3) of section 9, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies that on categories of supply of

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GST – States – 14/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 14/2017 – state Tax (Rate) Naya Raipur, dated : 28.06.2017 No. F-10- 43/2017/CT/V (82) – In exercise of the powers conferred by sub-section (2) of section 7 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council hereby notifies that the following activiti

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GST – States – 15/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 15/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43 /2017/CT/V (83) – In exercise of the powers conferred by sub-section (3) of section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council hereby notifies that no refund of unutilised

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GST – States – 16/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 16/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43/2017/CT/V (84) -In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby specifies, – (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be

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fund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by hi

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of the whole of the state tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. – For the purposes of this notification, unless the context otherwise requires,"specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. 2. This notification shall come into force with effect from the I st day of July, 2017 By order and in the name of the Governor o

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GST – States – F-10-40/2017/CT/5(68) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated : 28.06.2017 No. F-10-42/2017/CT/V (68)- In exercise of the powers conferred by sub-section (3) of section 1 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to

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The provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9),43 except the proviso to sub-section (9),44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the Odisha Goods and Services Tax Act, 2017, shall come into force – GST – States – S.R.O. No. 292/2017 – Dated:- 28-6-2017 – FINANCE DEPARTMENT NOTIFICATION Dated The 28th June,2017 S.R.O. No.- 292/2017 – In exercise of the powers conferred by sub-section (3) of section 1 of the Odisha Goods and Servic

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GST – States – 02/2017 – Dated:- 28-6-2017 – FINANCE SECRETARIAT NOTIFICATION (02/2017) No. FD 47 CSL 2017, Bengaluru, dated: 28.06.2017 In exercise of the powers conferred by section 146 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), the Government of Karnataka on the recommendations of the Council hereby notifies www.gst.gov.in as the Common Goods and Services Tax El

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GST – States – 01/2017 – Dated:- 28-6-2017 – FINANCE SECRETARIAT NOTIFICATION (01/2017) No. FD 47 CSL 2017, Bengaluru, dated: 28.06.2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 0f 2017), the Government of Karnataka hereby appoints the 28thday of June, 2017, as the date on which the provisions of sections 1,2,3,4,5,10,22, 23,24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into

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