Author: admin_gst

RULES FOR INTEGRATED GOODS AND SERVICES TAX ACT, 2017
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 15-5-2017

Section 20 of Integrated Goods and Services Tax Act, 2017 ('Act' for short) provides that the provisions of CGST Act relating to-
* scope of supply;
* composite supply and mixed supply;
* time and value of supply;
* input tax credit;
* registration;
* tax invoice, credit and debit notes;
* accounts and records;
* returns, other than late fee;
* 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;
* job work;
* electronic commerce;
* transitional provisions; and
* miscellaneous provisions including the provisions relating to the imposition

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is regard.In the absence of such contract or agreement, on such basis as may be prescribed;
* Explanation to section 12 (7) – it provides that where the event is held in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply fo services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard, or in the absence of such contract or agreement, on such other basis as may be prescribed;
* Explanation to section 12(11) – it provides that where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such circuit, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value f

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n 3 – place of supply of services shall be the location where the services are actually performed;
* Sub-section (4) – place of supply of services supplied directly in relation to an immovable property;
* Sub-section (5) – place of supply of services by way of admission or organization of an event;
are supplied in more than one State or Union territory, the place of supply of such services shall be taken as being in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
* Section 15 – It provides that the integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions as may be pre

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overnment on account of such union territory, in such manner and within such time as may be prescribed;
* Section 18(a) – It provides that on utilization of credit of integrated tax availed under this Act for payment of central tax in accordance with the provisions of section 49(5) the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the central tax account in such manner and within such time as may be prescribed;
* Section 18(b) – it provides that on utilization of credit of integrated tax availed under this Act for payment of union territory tax in accordance with the provisions of section 9 of UTGST Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax a

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GST — Migration of Central Excise and Service Tax assessees to GST
TRADE NOTICE No. 02/2017-18 Dated:- 15-5-2017 Trade Notice
GST
OFFICE OF COMMISSIONER OF CUSTOMS, CENTRALOEXCISE & SERVICE TAX
HYDERABAD-IV COMMISSIONERATE
POSNETT BHAVAN : TILAK ROAD : RAMKOTE : HYDERABAD-500001
C. No. V/08/01/2017/18-Tech
Date : 15.05.2017
TRADE NOTICE No. 02/2017-18
Sub : GST – Migration of Central Excise and Service Tax assessees to GST – Regarding.
As you are aware that window for GST enrolment for existing Tax payers of Central Excise and Service Tax on GSTN portal has been closed from 01.05.2017. It is here by informed that the GST enrolment window will re-open on June 01, 2017 for 15 days for the taxpayers who wish to enroll to GS

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Transitional provisions
Query (Issue) Started By: – Narhar Nimkar Dated:- 13-5-2017 Last Reply Date:- 14-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Presently, service providers having turnover below ₹ 50 lacs, are allowed to pay service tax on Receipt basis. This provision is not existing in the proposed GST Act.
However, what would be the position for invoices raised as per present provisions and for which the payments are received after implementation of GST. Wheth

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PLACE OF SUPPLY OF GOODS OR SERVICES PART-III:-
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 13-5-2017

Sec 10: Place of supply of services where the location of the supplier or the location of the recipient is outside India
Continuing with the discussion, today we shall further discuss the section 10. The key take away points from this section are:
Generally place of supply will be the place of recipient of service, if it is not available then place of supplier of service except of specified services as given in subsequent sub-sections. This is similar to the default rule applicable to domestic transactions
No GST on international freight on exports provided by shipping companies to persons located outside I

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ctly in relation to an immovable property shall be the place where such property is located or intended to be located
Event based services -place of supply will be the place where event actually held
If services referred sub-section 3), (4), (5) or (6) are supplied are supplied at more than one location including in taxable territory place of supply would be the location where greatest proportion of service is supplied
If services referred sub-section 3), (4), (5) or (6) are supplied in more than one State, place of supply of such services shall be taken as in proportion to the value of services so provided in each State as ascertained from the terms of the contract or on such other reasonable basis as may be prescribed in this behalf

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ONLINE INFORMATION AND DATABASE ACCESS OR RETRIEVAL SERVICES UNDER GST REGIME
By: – DR.MARIAPPAN GOVINDARAJAN
Service Tax
Dated:- 13-5-2017

Finance Act, 1994
'Online information and database access or retrieval services' was introduced in the service tax net with effect from 16.07.2001 vide notification No.4/2001-ST, dated 09.07.2001. Section 65(75) of the Finance Act, 1994 defines the said service as any service provided or to be provided to any person, by any person, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner.
Indicate list of services
The following are the services are covered under 'online information and database access or retrieval services'-
* Website supply, web-hosting, distance maintenance of programmes and equipment;
* Website hosting and webpage hosting;
* automated, online and distance maintenance of programmes;
* remote systems administration;
* online

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rts;
* online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time);
* the provision of advertising space including banner ads on a website/web page;
* use of search engines and Internet directories.
* supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;
* Accessing or downloading of music on to computers and mobile phones;
* accessing or downloading of jingles, excerpts, ringtones, or other sounds;
* accessing or downloading of films;
* downloading of games on to computers and mobile phones;
* accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another.
* supply of distance teaching.
* A

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s, 1994 to include electronic services.
Rule 2(1) (ccc) defines the expression 'online information and database access or retrieval services' as services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,-
* advertising on the internet;
* providing cloud services;
* provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet;
* providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network;
* online supplies of digital content (movies, television shows, music, etc.);
* digital data storage; and
* online gaming.
GST regime
In GST regime 'online information and database access or retrieval services' is included

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work;
* online supplies of digital content (movies, television shows, music and the like);
* digital data storage; and
* online gaming.
The definition of this service in IGST Act is same as the definition in Service Tax Rules, 1994.
Place of supply
The place of supply decided the taxability of the taxable person. The place of supply in respect of online information and database access of retrieval services is dealt with in section 13(12) of IGST Act
Section 13(12) provides that the place of supply of online information and database access or retrieval services shall be the location of the recipient of services.
The explanation to this section provides that for the purposes of this sub-section, person receiving such services shall be deemed to be located in the taxable territory, if any two of the following non-contradictory conditions are satisfied, namely:
* the location of address presented by the recipient of services through internet is in the taxable territory;
* th

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Registration Scheme to be notified by the Government. The Government is to give notification in this regard.
Any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay integrated tax on behalf of the supplier.
If such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.
Payment of tax
Section 14(1) provides that on supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non-taxable online recipient, the supplier of services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of services.
in the case of supply of online information and database access or retrie

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ITC on tax paid in reverse charge
Query (Issue) Started By: – Narendra Soni Dated:- 12-5-2017 Last Reply Date:- 13-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear expert
Kindly confirm whether ITC is available on GST paid by recipient in reverse charge.
Reply By Govind Gupta:
The Reply:
Tax paid on reverse charge basis will be available for input tax credit if such goods and/or services are used, or will be used, for business. The service recepient (i.e., who pays revers

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GST implementation to have far reaching implications for the Indian Economy RBI releases State Finances: A Study of Budgets of 2016-17
GST
Dated:- 12-5-2017

Today, the Reserve Bank of India (RBI) released the report entitled “State Finances: A Study of Budgets of 2016-17”, an annual publication that provides information, analysis and an assessment of the finances of state governments. It is the primary source for disaggregated state-wise fiscal data and delineates the changing dynamics of fiscal federalism over the years. The theme of this year's report is the Goods and Services Tax (GST).
Highlights of the report are:
* Introduction of GST would have economy-wide ramifications in terms of growth, inflation, government fina

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PLACE OF SUPPLY OF GOODS OR SERVICES PART-II:-
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 12-5-2017

Continuing with the discussion, today we shall discuss the changes made in the section 10. It is newly added clause in the draft IGST law for determining place of supply of services where location of service provider or the location of service receiver is outside India.
Sec 10: Place of supply of services where the location of the supplier or the location of the recipient is outside India
The provisions of this section apply to determine situations where the location of the supplier of service or the location of the recipient of service is outside India. These have been majorly imported from the existing provis

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case where services of sub-section (3), (4) and (5) are provided in more than one State. As per sub-section (3) of section 10, the place of supply of performance based services shall be the location where services are actually performed. Further, as per sub-section (4) place of supply for services provided in relation to immovable property shall be the location of immovable property. Also, the sub-section (5) of section 10 states that the place of supply of services by way of admission to event, fair shall be the place where the event is held. Now, sub-section (6) states that in case services specified in sub-section (3), (4) and (5) are provided at more than one location, place of supply shall be location in taxable territory where the gre

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Must Read: GST Transitional Provisions
By: – Saurav Mantra
Goods and Services Tax – GST
Dated:- 12-5-2017

As the GST is few months away from its much awaited implementation, the transitional provisions assume special importance for all the concerned stakeholders. Transitional provisions, in general terms, are those rules, methods or procedures that will enable the stakeholders to switch over from the current Indirect Tax regime to the GST regime. A detailed analysis of certain provisions under Revised GST Model and their impact are as follows:
* Amount of unutilised CENVAT credit/ITC relating to Input/Input services carried forward in a return to be allowed as input tax credit
The conditions to carry forward the Cenvat Credit/ ITC belonging to the 'Old Tax Regime' to the 'GST regime' are as follows:
* For unutilised Cenvat Credit relating to Input/Input Services
* The balance of unutilised Cenvat credit (under Cenvat Credit Rules, 2004 like Excise duty, Service T

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c ledger. Any availment of input tax credit will be credited in the ledger and any utilization, refund and reversals will be debited in the ledger.
Example of above provisions: Mr. A, dealing in manufacturing of electronic goods, has duly filed the Excise return, VAT return and Entry Tax return for the month of June 2017. Following are the unutilised credits shown in the returns:-
* unutilised Excise Cenvat credit – ₹ 100000
* unutilised VAT – ₹ 75000
* unutilised Entry Tax – ₹ 12000
Now, assuming GST rolls out on 01.07.2017 and all such credits are eligible under old law and GST law, the following implications will occur:
* Unutilized Cenvat Credit for Excise duty for ₹ 100000 will become CGST and will be transferred to electronic ledger. There is no time limit for utilisation of such CGST.
* VAT and Entry tax will be clubbed and ₹ 75000 plus ₹ 12000, i.e., ₹ 87000 will become SGST and will be transferred to electronic ledger. Such

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nditions are –
* Capital Goods are those goods that have been defined under Cenvat Credit Rules 2004 or under the respective State Value Added Tax laws
* Such Cenvat credit/Input Tax Credit on Capital Goods should be eligible both under the old law and GST law.
Formula: Unutilised Cenvat Credit/Input Tax credit on Capital Goods = Total Cenvat Credit/ITC on Capital Goods minus the amount of such Cenvat Credit/ITC already availed under the earlier law.
It is very important to note that the unutilised Cenvat Credit/ITC on capital Goods is eligible under GST even if they are not carried forwarded in the last return of the earlier law.
Reply By Medreich Limited as =
Hi Sir,
As per your article, VAT Credit should be utilized within 90 days, whether it is prescribed in the Act?
"VAT and Entry tax will be clubbed and ₹ 75000 plus ₹ 12000, i.e., ₹ 87000 will become SGST and will be transferred to electronic ledger. Such SGST of ₹ 87000 will have to be uti

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Consignment agents transfers in GST
Query (Issue) Started By: – Yatin Bhopi Dated:- 11-5-2017 Last Reply Date:- 11-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear experts
Currently we have few consignment agents in Three different states. Whether we need to add this consignment agents in our GST registration as a additional place of business? or they have to independently registered themselves in GST
Reply By KASTURI SETHI:
The Reply:
As per Section 4 Explanation VI (c)

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Revenue Secretary Dr. Hasmukh Adhia holds detailed review of IT-Preparedness for the roll-out of Goods and Services Tax (GST) from July 01, 2017.
GST
Dated:- 11-5-2017

Press Information Bureau
Government of India
Ministry of Finance
11-May-2017 16:17 IST
Revenue Secretary Dr. Hasmukh Adhia holds detailed review of IT-Preparedness for the roll-out of Goods and Services Tax (GST) from July 01, 2017.
60.5 lakh taxpayers out of 84 lakh enrolled as of now; Registration to be reopened for 15 days from 01st June, 2017.
Out of 62,937 tax officials, 24,668 tax officials have been given hands-on training; remaining to be trained by 15th June, 2017
3200 taxpayers from Centre, States and UTs to get hands-on experience of GST System

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viewed GST System preparedness of GSTN and CBEC. He was briefed about the software system being developed for GST, training of tax officials and outreach program being undertaken by Tax Departments across the nation. Out of 62,937 tax officials, 24,668 tax officials have been given hands-on training on the application software on live system while the remaining officials will be trained by 15th June, 2017. The training is being conducted on Registration, Returns and Payment Modules developed by GSTN.
GSTN is also conducting a pilot on GST System Software from 2nd May to 16th May, 2017, where 3200 taxpayers drawn from each State/UT and Centre will be participating. The pilot covers all the three modules and is being run to give the taxpayer

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v. Editing of GSTR-2A by purchaser to create final inward supply return (GSTR-2)
v. Viewing and acceptance/rejection of added invoice data by purchaser (GSTR-1A)
vi. Viewing System generated GSTR-3, payment of taxes using net banking and submission of GSTR-3.
vii. Creation of bank scroll by Banks and RBI,
viii. Reconciliation of payment by Accounting Authorities with data received from Banks and RBI
The Revenue Secretary Dr Adhia also reviewed the progress on enrollment of existing taxpayers. As on 30th April 2017, when Phase-1 of enrollment was closed, 60.5 lakh taxpayers out of 84 lakh had enrolled. The enrollment window will be re-opened for 15 days from 1st June,2017 to give another opportunity to taxpayers to enroll.
*****
DSM/V

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ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
SCHEDULE II [See section 7]
GST – States
SCHEDULES
Rajasthan Goods and Services Tax Act, 2017
SCHEDULE II
[See section 7]
ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
1. Transfer
(a) any transfer of the title in goods is a supply of goods;
(b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services;
(c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.
2. Land and Building
(a) any lease, tenancy, easement, licence to occupy land i

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ed for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services;
(c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless-
(i) the business is transferred as a going concern to another person; or
(ii) the business is carried on by a personal representative who is deemed to be a taxable person.
5. Supply of services
The fo

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wing, namely:-
(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (Central Act No. 20 of 1972); or
(ii) a chartered engineer registered with the Institution of Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;
(2) the expression “construction” includes additions, alterations, replacements or remodeling of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;
(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;
(e) agreeing to the o

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ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
SCHEDULE I [See section 7]
GST – States
SCHEDULES
Rajasthan Goods and Services Tax Act, 2017
SCHEDULE I
[See section 7]
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets.
2. Supply of goods or services or both between related persons or between distinct persons as specified in sect

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Repeal and saving.
Section 174
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Repeal and saving.
174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,
(i) the Rajasthan Value Added Tax Act, 2003(Act No. 4 of 2003), except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;
(ii) the Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957);
(iii) the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988);
(iv) the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996);
(v) the Rajasthan Tax on Luxuries (Tobacco an

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incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts:
Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any

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Amendment of certain Acts.
Section 173
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Amendment of certain Acts.
173. Save as otherwise provided in this Act, on and from the date of commencement of this Act,-
(i) in the Rajasthan Panchayati Raj Act, 1994 (Act No. 13 of 1994), for the existing clause (b) of sub-section (1) of the section 65, the following shall be substituted, namely:-
“(b) a tax on entertainments and amusements;”;
(ii) in the Rajasthan M

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Removal of difficulties.
Section 172
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Removal of difficulties.
172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedi

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Anti-profiteering measure.
Section 171
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Anti-profiteering measure.
171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under

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Rounding off of tax, etc.
Section 170
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Rounding off of tax, etc.
170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased

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Service of notice in certain circumstances.
Section 169
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Service of notice in certain circumstances.
169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:-
(a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorized representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family re

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of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice.
(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1).
(3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved.

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Power to issue instructions or directions.
Section 168
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Power to issue instructions or directions.
168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementat

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Delegation of powers.
Section 167
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Delegation of powers.
167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.
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Statute, statutory provisions legislation, law, enactme

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Laying of rules, regulations and notifications.
Section 166
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Laying of rules, regulations and notifications.
166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it is in session, for a total period of thirty days which may be

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Power to make regulations.
Section 165
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Power to make regulations.
165. The Government may, by notification, make r

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Power of Government to make rules.
Section 164
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Power of Government to make rules.
164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, pre

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Levy of fee.
Section 163
GST – States
MISCELLANEOUS
Rajasthan Goods and Services Tax Act, 2017
Levy of fee.
163. Wherever a copy of any order or document is to be provided to any perso

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