Author: admin_gst

Insertion of new sections 108A and 108B.
Clause 3
Bill
CUSTOMS
Taxation Laws (Amendment) Bill, 2017
Insertion of new sections 108A and 108B.
3. In the Customs Act, after section 108, the following sections shall be inserted, namely:-
Obligation to furnish information.
"108A. (1) Any person, being-
(a) a local authority or other public body or association; or
(b) any authority of the State Government responsible for the collection of value added tax or sales tax or any other tax relating to the goods or services; or
(c) an income tax authority appointed under the provisions of the Income-tax Act, 1961; (43 of 1961.)
(d) a Banking company within the meaning of clause (a) of section 45A of the Reserve Bank of Ind

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1908) or
(i) a Registrar within the meaning of the Companies Act, 2013 (18 of 2013.); or
(j) the registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 (59 of 1988.); or
(k) the Collector referred to in clause (c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (30 of 2013.); or
(l) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); or
(m) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996); or
(n) the Post Master General within the meaning of clause ( j) of sect

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ll furnish such information to the proper officer in such manner as may be prescribed by rules made under this Act.
(2) Where the proper officer considers that the information furnished under sub-section (1) is defective, he may intimate the defect to the person who has furnished such information and give him an opportunity of rectifying the defect within a period of seven days from the date of such intimation or within such further period which, on an application made in this behalf, the proper officer may allow and if the defect is not rectified within the said period of seven days or, further period, as the case may be, so allowed, then, notwithstanding anything contained in any other provision of this Act, such information shall be dee

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Amendment of section 2.
Clause 2
Bill
CUSTOMS
Taxation Laws (Amendment) Bill, 2017
CHAPTER I
CUSTOMS
Amendment of section 2.
2. In the Customs Act, 1962 (52 of 1962.) (hereinafter referred to as the Customs Act), in section 2, in clause (11), after the words "the area of a Customs station", the words "or a warehouse" shall be inserted.
–
Clause 2 of the Bill seeks to amend clause (11) of section 2 of the Customs Act, 1962 so as to include 'warehouse

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Short title and commencement.
Clause 1
Bill
Short title and commencement
Taxation Laws (Amendment) Bill, 2017
Bill No. 69 of 2017
THE TAXATION LAWS (AMENDMENT) BILL, 2017
A
BILL
further to amend the Customs Act, 1962, the Customs Tariff Act, 1975, the Central Excise Act, 1944, the Finance Act, 2001 and the Finance Act, 2005 and to repeal certain enactments.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-
Short title and commence

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HSN Code for Pollution control equipments
Query (Issue) Started By: – venkatasubramanian sivan Dated:- 1-4-2017 Last Reply Date:- 3-4-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dea

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INPUT SERVICE TAX DISTRIBUTOR UNDER GST REGIME
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 1-4-2017

Input Service Distributor
The concept of Input Service Distributor ('ISD' for short) was introduced in CENVAT Rules, 2004. Rule 2(m) of CENVAT Credit Rules, 2004 defines the term 'input service distributor' as an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider or an outsourced manufacturing unit], as the case may be;
GST also retain the concept of ISD. Section 2(61) of the Central Goods and Services Tax Bill, 2017 ('Bill' for short) defines the term 'input service distributor' as an office of the supplier of good

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e required to be registered under this Act.
Tax invoice
Rule 4(2) of Service Tax Rules, 1994 provides for the issue of invoice by ISD. The said Rule provides that every input service distributor distributing credit of taxable services shall, in respect of credit distributed, issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him, for each of the recipient of the credit distributed, and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely:-
* the name, address and registration number of the person providing input services and the serial number and date of invoice, bill, or as the case may be, challan issued under sub-rule (1);
* the name and address of the said input service distributor;
* the name and address of the recipient of the credit distributed;
* the amount of the credit distributed.
in case the input service distributor is an office of a banking c

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Where the ISD is an office of a banking company or a financial institution including a non banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as prescribed above.
Manner of distribution of credit by ISD
Rule 7 of CENVAT Credit Rules, 2004 provides the manner of distribution of CENVAT credit as detailed below. The input service distributor shall distribute the CENVAT credit in respect of the service tax paid on the input service to its manufacturing units or unit providing output service or an outsourced manufacturing units, as defined in Explanation 4, subject to the following conditions, namely :-
* the credit distributed against a document referred to in rule 9 does not exceed the amount of service tax paid thereon;
* the credit of service tax attributable as input service to a particular unit shall be distributed only to that unit;
* the credit of serv

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concerned;
* credit of service tax paid on input services, available with the input service distributor, as on the 31st of March, 2016, shall not be transferred to any outsourced manufacturing unit and such credit shall be distributed amongst the units excluding the outsourced manufacturing units.
Section 20 of the bill deals with the manner of distribution of credit by ISD. Section 20(1) provides that the ISD shall distribute the credit of central tax as central tax or integrated tax as integrated tax, by way of issue of a document containing the amount of input tax credit being distributed in such manner as may be prescribed. In this regard rule is to be framed.
Conditions for input service distribution
Section 20(2) provides that the ISD may distribute the credit subject to the following conditions-
* the credit can be distributed to the recipients of credit against adocument containing such details;
* the amount of the credit distributed shall not exceed the amount of cr

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f all recipients and which are operational in the current year, during the relevant period.
Relevant period
The term 'relevant period' is defined in the explanation (a) to Section 20(2) that shall be-
* if the recipients of the credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the said financial year; or
* if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed.
Recipient of credit
The term 'recipient of credit' is defined in the Explanation (b) to Section 20(2) as the supplier of goods and/or services having the same PAN as that of ISD.
Turnover
The term 'turnover' is defined in the Explanation (c) to Sect

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opium, Indian hemp and other narcotic drugs and narcotics, but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.
Entry 54 of List II of the VII Schedule to the Constitution – Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I. (92A – Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce. )
Manner of recovery of credit distributed in excess
Section 21 of the Bill provides that where the ISD distributes the credit in contravention of the provisions contained in Section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit to distributed shall be recovered from such recipients along with interest, and the provisions of Section 73 or Section 74, as the case may be, shall mutatis mutandis, apply for determinatio

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Concept of Deemed Sales and GST
By: – Shripada Hegde
Goods and Services Tax – GST
Dated:- 1-4-2017

Clause 29A of Article 366 of the Constitution of India, inserted by 46th amendment to the Constitution gains very much importance as the same lays down the concept of deemed sale and enables the states to tax certain transactions. This was important as taxes were levied either on “Sale of Goods” or on “Provision of Services”. However in the GST Regime tax is levied on “Supply of Goods and Services” and the supply need not necessarily be sale. In the light of the above it is important to know how GST Regime takes care of the controversies or confusions which lead to the insertion of Clause 29A. This article tries to gather the information relating to the same.
Issues Covered in Clause 29A
* Transfer of controlled commodities for consideration
* Transfer of property in goods involved in the execution of works contract
* Hire purchase system or instalment purchase sys

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contract is a supply of service as per sub-clause (f) of clause 5 of Schedule II. The said entry reads as follows:-
“(f) works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;”
Hence, it is clear that the value of works contract including the value of property in goods is supply of service.
* Hire purchase system or installment purchase system & Transfer of Right to use
It has been specifically provided in sub-clause (c) to clause 1 of Schedule II that transfer of title in goods under an agreement which states the property in goods will pass on to the buyer at a future date upon payment of full consideration is a 'supply of goods'.
* Transfer of right to use any goods for consideration
Sub-clause (b) to clause 1 of Schedule II is inserted to take care of these kinds of transactions. The said sub-clause reads as following:
“(b) Any transfer of goods or of right in goods or of undivided share

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of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration"
Controversy in the case of supply of food in the course of provision of service was that, it is not a sale as there is neither the intention nor the agreement is to sell those goods. The affected transfer is just incidental. However, in the GST Regime with the insertion of the above clause it has been specified to be treated as 'Supply of Service'.
In the manner described above the GST Regime has addressed the issues connected with the said Clause 29A. However, only time can answer the question as to whether there will be confusions and complications in these areas in the GST Regime.
This is my first attempt to write an article. Hence, any healthy feed backs are most welcome. You may provide your feed back to

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Government approves 2,256 crore outlay for Project Saksham to bolster the information technology network for the new GST regime
GST
Dated:- 31-3-2017

The Government has approved ₹ 2,256 crore outlay for Project Saksham to bolster the information technology network for the new GST regime. Project Saksham is the name given to CBEC's IT Infrastructure Project. This IT Infrastructure project will enable not just the implementation of Goods and Services tax (GST) but also support all existing services in Customs, Central Excise and Service Tax. In addition, it will also enable extension of the Indian Customs Single Window Interface for Facilitating Trade (SWIFT) and other taxpayer-friendly initiatives under Digital Indian and

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GST on movement of Cranes -reg
Query (Issue) Started By: – N Balachandran Dated:- 31-3-2017 Last Reply Date:- 1-4-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Can u please clarify the GST applicability on Movement of 500 ton capacity of Cranes to Site located in the various states?
1. Will it Attract GST for movement from one state to another state?
2. The crane will be used for one year or two years and subsequently will be moved to other sites located in other states.
N

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Minutes of the 13th GST Council Meeting held on 31st March 2017
13th GST Council Meeting Dated:- 31-3-2017 GST Council – Minutes
GST
Minutes of the 13th GST Council Meeting held on 31st March 2017
The thirteenth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 31 March 2017 in Vigyan Bhavan, New Delhi under the Chairpersonship of the Hon'ble Union Finance Minister, Shri Arun Jaitley. The list of the Hon'ble Members of the Council who attended the meeting is at Annexure 1. The list of officers of the Centre, the States, the GST Council and the Goods and Services Tax Network (GSTN) who attended the meeting is at Annexure 2,
2. The following agenda items were listed for discussion in the 13th Meeting of the Council-
1. Confirmation of the Minutes of the 12th GST Council Meeting held on 16 March 2017
2. Approval of the Draft GST Rules on:
(a) Input Tax Credit
(b) Valuation
(c) Transitional Provisions
(d) Composition

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version of the Secretary to the Council (hereinafter referred to as 'Secretary') in paragraph 12.6 of the Minutes, in regard to levy of value Added Tax (VAT) on 'Bidi'; though recorded correctly, created an impression that VAT was charged only in six States. He stated that upon further inquiry, it had come to his notice that VAT on 'Bidi' was levied in about 21 States, namely, Rajasthan (65%), Jammu & Kashmir (40%), Himachal Pradesh (22%), Delhi (20%), Tamil Nadu (14.5%), Punjab (14.3%), Uttar Pradesh (14%), Madhya Pradesh (65%), Chandigarh (20%), Haryana (13.125%), Maharashtra (13.5%), Andhra Pradesh (exempt), Telangana (exempt), Karnataka (exempt), Chhattisgarh (5%), Odisha (10%), Assam (30%), West Bengal (exempt), Jharkhand (5%), Bihar (15%), Uttarakhand (20%), Goa (25%), Puducherry (14.5%), Kerala (14.5%) and Gujarat (22.5%). The Secretary stated that in order to avoid any confusion, his version recorded in this paragraph could be slightly modified and the w

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stions to amend the various provisions of the Rules. He stated that the Rules would be revised on the basis of these suggestions and circulated to the States within a day. He then invited Shri Upender Gupta, Commissioner (GST Policy Wing), Central Board of Excise and Customs (CBEC) to make a brief presentation on these four Rules. In his presentation, the Commissioner (GST Policy Wing), CBEC, outlined the salient features of the GST Rules on (a) Input Tax Credit; (b) Valuation; (c) Transitional Provisions; and (d) Composition. The presentation is attached as Annexure 3 to the Minutes .
6.2. The Secretary informed that the comments of the officers on these four Rules had already been taken note of and invited further comments of the Hon'ble Members of the Council. The Hon'ble Minister from Kerala pointed out that Rule 5 of the Valuation Rules relating to supply of lottery tickets was complex and enquired whether this stood deleted in light of the officers' level discus

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and Debit/Credit Note had been put in the public domain earlier and the four new Rules also needed to be put in the public domain at the earliest. He suggested that the Council could approve the four new Rules and authorise the Law Committee of Officers to make minor changes and inform the Council. The Hon'ble Chairperson stated that a more appropriate approach would be for the Council to approve these four draft Rules along with the changes agreed upon today by the officers. These Rules could then be circulated to the States and also put in the public domain and after taking note of the comments received from the public, final version of the Rules would be brought to the Council for its approval. The Council agreed to this suggestion.
6.4. The Hon'ble Minister from Jammu & Kashmir stated that the Goods and Services Tax Network (GSTN) should be open to incorporating small changes that might arise in the Jammu & Kashmir GST Rules drafted in exercise of the powers conferred unde

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ansitional Provisions; and Composition along with the changes agreed upon during the meeting of the officers held on 31 March, 2017. The Council further approved that these Rules would be circulated to the States and would be put in the public domain, and after taking note of the comments received from the public, final version of these Rules would be brought to the Council for its approval.
Agenda Item 3: Approval of amendments to the five Draft GST Rules approved in the 2nd Meeting ofthe GST Council held on 30 September 2016, namely (a) Registration; (b) Return; (c) Payment; (d) Refund; and (e) Invoice and Debit/Credit Note:
8.1. Introducing this agenda item, the Secretary informed that the five GST Rules relating to Registration; Return; Payment; Refund; and Invoice and Debit/Credit Note had been approved by the Council in its 2nd Meeting held on 30 September, 2016, but subsequently changes had to be made to them for various reasons like comments from stakeholders, changes in the

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ess Process Report on Return, it was provided that where the value of an outward supply of a taxpayer was less than Rs. 50,000, and it did not have the address on record of the purchaser, it would be treated as an intra-State supply. He stated that this would be detrimental to the revenue interest of the smaller States of the North-East region and that this provision could be misused by the unscrupulous persons to escape threshold for registration or to stay within the Composition threshold. He added that this issue was discussed in a meeting chaired by the Revenue Secretary on 20 October, 2016 where it was agreed that the Law Committee of Officers would re-examine this issue but the provision had remained unchanged. He suggested that the monetary limit should be lowered from Rs. 50,000 to Rs. 20,000. He added that this was also proposed by some other smaller States of North-East like Meghalaya and Arunachal Pradesh during the officers' meeting held in the morning. The Secretary st

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od quality outlets for high value consumer products in the smaller States of the North-East, if necessary, through co-operative societies and that this would encourage local purchase of high value consumer goods.
8.3. The Secretary suggested that the five Rules with the suggested amendments, including those which were agreed upon in the officers meeting in the morning, could be approved and that these amended Rules could be shared with the States and also put in the public domain. The Council agreed to this suggestion.
9. For agenda item 3, the Council approved the amended five GST Rules, namely, Registration; Return; Payment; Refund; and Invoice and Debit/Credit Note including the amendments suggested during the meeting of the officers held in the morning and agreed to circulate it to the States and to also put them in the public domain.
Agenda Item 4: Any other agenda item with the permission of the Chairperson
10. The Hon'ble Minister from Chhattisgarh stated that as Entry 5

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The Council agreed to this suggestion.
11. The Hon'ble Chairperson stated that the officers would have to start work on fitment of rates of goods and services under GST. The desirability of sharing the proposed rates of tax on goods and services in advance of the Meeting of the Council was discussed. The Hon'ble Minister from Jammu & Kashmir stated that the proposed rates of tax should not be put in public domain in advance as this would create distortions in the market. The Hon'ble Minister from Kerala supported this suggestion. The Hon'ble Deputy Chief Minister of Delhi stated that their present practice was not to inform the proposed changes to the rates of VAT in advance as this led to hoarding and black marketing of goods and suggested that the rates of tax should not be notified in advance in the GST regime. The Secretary suggested that the agenda relating to GST rates of goods and services could be brought on the table for the Council's discussion on the da

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in case such a scheme was continued by the Central Government, then only 58% of the total CGST amount shall be reimbursed to the eligible industries in the States where area-based Central Excise exemption was in force. He informed that the Department of Industrial Policy and Promotion (DIPP) in the Ministry of Commerce and Industry was devising a re-imbursement scheme and stated that they should be ready with the scheme before 1 July 2017. He also advised that the Tax Research Unit in the Department of Revenue should follow up this matter with the DIPP.
13. The Hon'ble Minister from Uttar Pradesh stated that his State had an outstanding CST compensation due of Rs. 280 crore and enquired as to when this would be disbursed by the Central Government. The Secretary stated that 50% of the compensation amount had already been disbursed as part of the first instalment and that the remaining 50% was due to be paid today. He stated that an additional compensation requirement of Rs. 1,000 c

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ouncil
15. The Hon'ble Chairperson observed with satisfaction that the nine primary GST Rules had been approved by the Council. He observed that the next important items of work for the roll out of GST were to complete the drafting of the remaining minor GST Rules and to complete the fitment of GST rates of goods and services. He stated that the remaining Rules should be drafted by the Law Committee of Officers at an early date and should be put in the public domain. He further stated that after taking into account the comments from the public, the remaining GST Rules should be presented to the Council for approval during its next meeting. He further stated that the officers would prepare the fitment rates for goods and services and bring it for discussion in the next Meeting of the Council. After deliberation, the Council agreed to hold its next meeting on 18 and 19 May, 2017 in Srinagar.
16. The meeting ended with a vote of thanks to the Chair.
(Arun Jaitley)
Chairperson, GST

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11
Karnataka
12
Kerala
Dr. Thomas Isaac
13
Madhya Pradesh
Shri Jayant Malaiya
14 Maharashtra
15 Nagaland
16 Punjab
17
Rajasthan
18
Tamil Nadu
Shri D. Jayakumar
19
Telangana
Shri Etela Rajender
Finance Minister
20
Uttar Pradesh
Shri Rajesh Agarwal
Finance Minister
21 Uttarakhand
Shri Prakash Pant
Finance Minister
Shri Manpreet Singh Badal
Shri Rajpal Singh
Shekhawat
Minister Industries
–
Minister – Finance, Fisheries &
Administrative Reforms
Page 7 of 24
ay
CHAIRMAN'S
INITIALS
CHAIRMAN'S
INITIALS
MINUTE BOOK
Annexure 2
List of officers who attended the 13th GST Council Meeting on 31 March 2017
S No
State/Centre
Name of the Officer
Charge
1
Govt. of India
Dr. Hasmukh Adhia
Revenue Secretary
2 Govt. of India
Shri Najib Shah
Chairman, CBEC
3
Govt. of India
Ms. Vanaja N. Sarna
4
Govt. of India
Shri Ram Tirath
Member (P&V), CBEC
Member (GST), CBEC
5 Govt. of India
Director General, DG-GST, CBEC
Shri Mahender Singh
6 Govt. of I

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Shri Vipin Kumar Singh
Shri Arun Goyal
Shri Shashank Priya
Assistant Director, Press
Additional Secretary
Commissioner
Commissioner
Joint Commissioner
Page 8 of 24
WRITE AWAY)
MINUTE BOOK
S No
State/Centre
Name of the Officer
24 GST Council
Ms. Thari Sitkil
Charge
Deputy Commissioner
25
GST Council
Shri Rakesh Agarwal
Assistant Commissioner
26
GST Council
Shri Kaushik TG
Assistant Commissioner
27 GST Council
Shri Shekhar Khansili
Superintendent
28 GST Council
Shri Manoj Kumar
Superintendent
29
GST Council
Shri Sandeep Bhutani
Superintendent
30 GST Council
Shri Amit Soni
Inspector
31
GST Council
Shri Anis Alam
Inspector
32 GST Council
Shri Ashish Tomar
Inspector
33
33
GST Council
Shri Alok Bharti
Inspector
34
GST Council
Shri Sharad Verma
35 GST Council
36 Andhra Pradesh
37
Andhra Pradesh
Shri Sher Singh Meena
Shri J. Syamala Rao
Shri T. Ramesh Babu
Shri Arun Kr. Mishra
Shri Ajitabh Mishra
38 Andhra Pradesh
Shri J.V.M. Sha

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Shri Vidya Sagar
Commissioner, Commercial Taxes
Joint Secretary (Tax)
Additional Chief Secretary
Commissioner, Excise & Taxation
Joint Commissioner, Excise &
Taxation
S No
State/Centre
Name of the Officer
50 Goa
Shri Dipak Bandekar
Charge
Commissioner, Commercial Taxes
51
Goa
Shri Upendra Joshi
OSD to CM
52 Gujarat
53 Gujarat
54 Haryana
55 Haryana
56 Haryana
57 Haryana
58
59
Himachal
Pradesh
Jammu &
Kashmir
Shri P.K. Bhat
60 Jharkhand
61 Jharkhand
62 Karnataka
63
Kerala
Shri Ritvik Pandey
Shri P. Mara Pandiyan
64 Kerala
65 Madhya Pradesh
66 Madhya Pradesh
67 Maharashtra
68 Maharashtra
Shri Joydeep Duhar
Shri Sanjay Bhardwaj
Shri Sanjay Kr. Prasad
Shri G.S. Kapardar
Dr. Rajan Khobragade
Shri Raghwendra Kumar
Singh
Shri Sudip Gupta
Shri Rajiv Jalota
Shri Dhananjay Akhade
Shri Kailiana Ralte
Shri R. Zosiamliana
Shri Asangba Chuba Ao
69 Mizoram
70 Mizoram
71 Nagaland
72 Nagaland
Shri Taliremba
73 Odisha
Shri Saswat Mishra
74

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r
84 Telangana
Shri Laxminarayan Jannu
85 Tripura
Shri P. Srivastava
86 Uttarakhand
Shri Ranveer Singh Chauhan
87 Uttarakhand
Shri Piyush Kumar
88 Uttarakhand
Shri Yashpal Singh
89
Uttar Pradesh
Shri R.K.Tiwari
90 Uttar Pradesh
Shri Vivek Kumar
91 Uttar Pradesh
92 Uttar Pradesh
93 West Bengal
Shri Nirak K. Maurya
Shri Amit Tyagi
Shri Khalid A. Anwar
Charge
Financial Commissioner (Taxation)
Advisor (GST), Govt. of Punjab
Deputy Commissioner, Commercial
Taxes
Commissioner, Commercial Taxes
Deputy Commissioner, Commercial
Taxes
Additional Chief Secretary
Joint Commissioner, Commercial
Taxes
Commissioner, Commercial Taxes
Joint Commissioner, Commercial
Taxes
Chief Resident Commissioner,
Tripura Bhavan
Commissioner, Commercial Taxes
Addl. Commissioner, Commercial
Taxes
Deputy Commissioner, Commercial
Taxes
Additional Chief Secretary
Additional Commissioner,
Commercial Taxes
Assistant Commissioner,
Commercial Taxes
Assistant Commissioner,
Comm

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ys
â–¡ Procedure for claim of credit by a banking company or a financial
institution including NBFC – Rule 3 (Pg.1)
0 not to avail ITC on inputs, etc. used for non-business purposes
0
50% of the eligible ITC will be credited to the electronic credit
ledger
Page 13 of 24
2
фу
CHAIRMAN'S
INITIALS
CHAIRMAN'S
INITIALS
MINUTE BOOK
Rules for Input Tax Credit (2/4)
Procedure for distribution of ITC by ISD – Rule 4 (Pg.2)
0 ITC to be distributed in the same month in which it was availed
。 Separate distribution of eligible and ineligible ITC
0
O
INATION
TAX
MARKET
central tax, State tax, integrated tax & Union territory tax to be
distributed separately
ITC to be distributed on pro-rata basis in ratio of the total turnover
in the State or Union Territory
method of distribution of Distribution of central tax, State tax,
integrated tax & Union territory tax
。 Separate ISD invoice or credit note to be issued
0 GSTR-6 to be filled
Rules for In

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tances-Rule 9 (Pg.8)
Conditions & restrictions in respect of inputs & capital
goods sent to job-worker – Rule 10 (Pg.8)
Rules for Valuation (1/5)
5
NATION
TAX
MARKET
Value of supply of goods or services or both where the
consideration is not wholly in money – Rule 3 (Pg.11)
0 open market value
0
0
sum total of consideration in money & any further amount in
money as is equivalent to the consideration not in money
value of supply of goods or services of like kind and quality
sum total of consideration in money & any further amount in
money as is equivalent to the consideration not in money as
determined though Rule 6 or 7
Page 15 of 24
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CHAIRMAN'S
INITIALS
CHAIRMAN'S
INITIALS
MINUTE BOOK
Rules for Valuation (2/5)
INATION
TAX
MARKET
Value of supply of goods or services or both
between distinct or related persons, excluding
supply through agent – Rule 4 (Pg.12)
âš« open market value
。 value of supply of goods or services of like kind and
qualit

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s
o
O
0
value of supply provided by a person buying and selling second
hand goods
value of token, voucher, coupon etc. – equal to money value of
goods or services redeemable through such instrument
Value in case of certain notified supplier of services
9
INATION
TAX
MARKET
Rules for Valuation (5/5)
Value of supply of services in case of services
provided by pure agent – Rule 9 (Pg. 15)
Value in case of import or export
(Pg.15)
–
Rule 10
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CHAIRMAN'S
INITIALS
CHAIRMAN'S
INITIALS
MINUTE BOOK
Transitional Rules (1/2)
NATION
TAX
MARKET
To submit an application in respect of tax or duty credit carried
forward under any existing law or on goods held in stock on the
appointed day – Rule 1 (Pg. 17)
Provides for credit as available under existing law (Separate provisions
for CGST and SGST Act)
Details of stock and capital goods held on the appointed day to be
provided on the common portal
Special provision for availing credit @ 40% even if du

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stock held on the day
preceding the date of option
Option to be effective from the beginning of the year,
where the intimation is filed or the appointed date – Rule 2
(Pg.21)
Conditions and restrictions for availing scheme of
composition levy provided in Section 10 of the Act – Rule 3
(Pg.22)
13
Rules for Composition levy (2/3)
NATION
TAX
MARKET
Time period for validity of option for paying tax
composition levy scheme – Rule 4 (Pg.22)
Valid till the taxable person satisfies all conditions
。 Voluntary withdrawal
。 Such option may be denied if the taxable person was not
eligible for such scheme and is served a notice accordingly
Person to furnish details of stock held on the day on which
option is withdrawn or denied
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CHAIRMAN'S
INITIALS
CHAIRMAN'S
INITIALS
MINUTE BOOK
Rules for Composition levy (3/3)
INATION
TAX
MARKET
Rate of tax of the composition levy for different category of
taxable persons – Rule 5 (Pg.23)
SI No. Cat

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Y
MINUTE BOOK
INATION
Changes in Registration Rules (1/2)
TAX
MARKET
Certificate of registration to be digitally signed by the
proper officer – Rule 3 (Pg.3)
Application for registration by a non-resident taxable
person to be signed by his authorized signatory holding a
valid PAN – Rule 6 (Pg.4)
Rules updated for grant of registration to a person
supplying online information and data base access or
retrieval services – Rule 6A (Pg.4)
Procedure prescribed for grant or cancellation of Unique
Identity Number – Rule 9 (Pg.5)
17
Changes in Registration Rules (2/2)
INATION
TAX
MARKET
Procedure for time bound approval or denial of
amendment in registration application – Rule 11 (Pg.6)
Provision made for submission of stock declaration along
with application for cancellation of registration – Rule 12
(Pg.7)
New Rule added to provide for cancellation of registration
in certain cases – Rule 13 (Pg.7)
Detailed procedure for migration of existing tax payers
Rule 16 (Pg

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on to raise
query in case Challan Identification Number (CIN) is
generated or generated but not communicated to the
Common Portal – Rule 3(8) (Pg.30)
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20
WRITE A WAY)
MINUTE BOOK
Changes in Refund Rules
INATION
TAX
MARKET
New Proviso for submission of application of refund by
supplier for supplies to Special Economic Zone – 3rd Proviso
to Rule 1(1) (Pg.34)
New rule for refund of advance tax deposited by non-
resident taxable person or casual taxable person
Proviso to Rule 1(1) (Pg.34)
–
5th
Formula for calculation of refund amount in case of Zero-
rated supply of goods or services or both under bond or on
payment of tax – Rule 1(4) (Pg.35)
Detailed provisions of Consumer Welfare Fund added
Rule 7 (Pg.39)
21
Changes in Invoice Rules (1/2)
INATION
TAX
MARKET
Provides for special characters that could be included in invoice
serial number – Rule 1 (Pg.42)
New Rules for issuing a consolidated tax invoice on daily basis
instead of individual invo

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Modification in GST reg portal
Query (Issue) Started By: – venkat eswaran Dated:- 30-3-2017 Last Reply Date:- 1-4-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear all,
We need to update our promotors details in GST portal which we have already migrated, as of now not able to do this. When we can able to modify this?
Thanks in advance
Venkat
Reply By Ganeshan Kalyani:
The Reply:
The window for modification in GSTN may be opened once GST law comes into effect.
Reply By

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Use GST to curb illegal cigarette trade
GST
Dated:- 30-3-2017

New Delhi, Mar 30 (PTI) The GST is an unique opportunity for the government to address the growing illegal cigarettes trade in the country, according to Tobacco Institute of India (TII).
The institute, a body representing interests of legal cigarette makers such as ITC, Godfrey Philips and VST, also said the government must also consider the plight of distressed tobacco farmers.
"GST presents a unique opportunity to government to address the growing illegal cigarette trade in the country," said TII Director Syed Mahmood Ahmad.
This would also help "distressed tobacco farmers, the legal cigarette industry and also inject buoyancy in revenue collecti

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LS passes GST supplementary bills
GST
Dated:- 30-3-2017

New Delhi, Mar 29 (PTI) The historic Goods and Services Tax (GST) regime today came a step closer to meet its July 1 target of rollout, with the Lok Sabha approving four supplementary legislations.
The Central GST Bill, 2017; The Integrated GST Bill, 2017; The GST (Compensation to States) Bill, 2017; and The Union Territory GST Bill, 2017 were passed after negation of a host of amendments moved by the opposition parties.
Replying to the seven-hour-long debate, Finance Minister Arun Jaitley said the GST, which will usher in a uniform indirect tax regime in the country, will make commodities "slightly cheaper".
He said the GST rates would depend upon whether th

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l and BMW cannot be taxed at the same rate".
He said currently food articles are not taxed and those will continue to be zero rated under the GST. All other commodities would be fitted into the nearest tax bracket.
The GST Council has recommended a four-tier tax structure 5, 12, 18 and 28 per cent. On top of the highest slab, a cess will be imposed on luxury and demerit goods to compensate the states for revenue loss in the first five years of GST implementation.
However, the Central GST (CGST) law has pegged the peak rate at 20 per cent and a similar rate has been prescribed in the State GST (SGST) law, which takes the peak rate to 40 per cent which will come into force only in financial exigencies.
Jaitley said the cess would be

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Overview of GST Framework: Key Acts, Rules, and Updates on Tax Regulations and Recent Changes in GST Law.

GST
Goods and services tax – Acts, Rules, Statutory provisions
TMI Updates – Hig

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GST rates will have no inflationary impact: Jaitley
GST
Dated:- 29-3-2017

New Delhi, Mar 29 (PTI) Allaying apprehension of spike in prices of goods and commodities after the roll out of the GST, Finance Minister Arun Jaitley today said the tax rates will be kept at the current levels so as not to have any inflationary impact.
Introducing four bills to give effect to the Goods and Services Tax (GST), Jaitley said the legislations will have to be passed by Parliament and one by each of the state assemblies to turn India into one market with a single tax rate.
The Finance Minister said the aim of the GST Council is to decide everything relating to the tax structure with consensus and this is for the first time that such an arra

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ive powers to the Centre to levy tax after levies of excise, service tax and additional customs duty is subsumed.
The Integrated GST or IGST will be a tax to be levied by the Centre on inter-state movement of goods and services.
The States will pass the State GST or SGST law that will allow them to levy sales tax after levies like VAT are subsumed.
Besides, GST compensation law allows for imposition of cess on certain luxury goods like tobacco, high-end cars and aereated drinks to create a corpus for compensating states for any loss of revenue in the first five years of GST roll out.
The fourth law introduced is on Union Territory GST or UTGST for UTs like Chandigarh and Daman and Diu which do not have assemblies.
Jaitley said all deci

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HIGHLIGHTS OF CGST BILL
By: – Monarch Bhatt
Goods and Services Tax – GST
Dated:- 29-3-2017

* Levy & collection of CGST – The clause has been added in the levy section which is making room for the government to impose CGST on petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel at a later stage based on the recommendation of the council. Of course, procedure needs to be followed for amendment in constitution as well before introducing it under GST regime.
Composition Levy – The changes has been for the rates provided under the composition scheme. The revised rates are as follows:
* Manufacturers are liable for the payment of CGST @ 1%, opting for the composition scheme.
* The person providing services alongwith supply of goods being food or any other article for human consumption or any drink excluding alcoholic liquor for human consumption are liable for the payment of CGST @ 2.5% under composition scheme. This will be beneficial

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been provided for supply of services by unincorporated association or body of persons to their member. Hence, services provided by clubs and society to their members will not be liable for the payment of CGST and it will cut down long pending battle under service tax from continuing under CGST regime.
Schedule III – The amendment has been made in Schedule III which provides for the activities neither to be treated as service nor to be treated as goods.
Clause 6 has been added which states that actionable claim other than lottery, betting and gambling neither to be treated as supply of Goods nor as Supply of Services. It is to be noted that definition of “goods” includes actionable claim and therefore without this entry actionable claim over meal voucher and shopping voucher itself was getting covered under GST regime as per model GST law. Illustration: If Sodexo issuing voucher of 5000/- and charging 500/- as processing fee or transaction fees, CGST was payable on both i.e. 5000/-

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can be availed by the supplier only if payment for such input services alongwith tax has been paid by the supplier to the provider of service within a period of 3 months. If payment has not been made by the receiver of service to the supplier of service, it will get added to the liability of receiver of such input service receiver, which will be recovered alongwith interest.
This provision has been changed completely, while introducing CGST bill. As per the CGST bill, provision is applicable on the credit availed by the receiver on supply of services as well as on supply of goods or both other than credit availed of tax paid on reverse charge basis and time period has been increased from 3 months to 180 days. Therefore, if credit has been availed on services, or goods or of both (other than reverse charge credit) payment for the value as well as for the taxes must be made within a period of 180 days, otherwise it will get added to the liability of the receiver which will be recovere

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GST BILLS TABLED – TO BE A REALITY NOW
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 29-3-2017

The Union Government has introduced the four GST related Bills in the Parliament (Lok Sabha or lower house) on 27th March, 2017. These four bills moved in the lower house of Parliament are the Central Goods and Services Tax (CGST) Bill, Integrated Goods and Services Tax (IGST) Bill, the Goods and Services Tax (Compensation to States) Bill and the Union Territory Goods and Services Tax (UT-GST) Bill.
These Bills are crucial to implement the goods and services tax in India which is most likely to be from July, 2017. The draft of these Bills were approved by the Union Cabinet on 21st March, 2016 after all hurdles wer

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of legislations:
Law
To be passed by
For
Central GST Bill, 2017
Parliament
To authorize and administer levy of CGST in country
Integrated GST Bill 2017
Parliament
To authorize and administer levy of IGST on inter-state movement of goods and services
UT-GST Bill 2017
Parliament
To authorize and administer levy of GST in the jurisdiction of Union Territory
State GST Bill 2017
Legislative assemblies of States
To authorize and administer levy of SGST in the States for intra-state movement of goods and services
GST (Compensation to States) Bill, 2017
Parliament
To authorize Union Government to compensate the States / UTs for any revenue loss arising from introduction of GST in India for 5 years.
It is expected that State Gove

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e percent
* Services imported into India will be taxed on reverse charge basis
* Shopping vouchers to be taxed at the time of redemption
* Alcoholic liquor and specified petroleum products are out of GST
* Online services (OIDAR) will be taxed under IGST
* Balance in Compensation Fund after 5 year will be shared between the Centre and States
* States to receive provisional compensation on bimonthly basis from centre for loss of revenue from implementation
* Financial year 2015-16 to be the base year for computing compensation.
In the meantime, GST Council shall decide on the following issues and close them before GST is introduced:
* Fitment of goods and services in the GST rate slabs
* Exemptions and abatements
* GST r

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Is the earning from Freelancer.com eligible for GST or Service Tax?
Query (Issue) Started By: – Pankaj Garg Dated:- 28-3-2017 Last Reply Date:- 31-3-2017 Service Tax
Got 3 Replies
Service Tax
I am a freelancer in a Australia based website called freelancer.com. Freelancer.com is about getting IT work done or developing websites/softwares. Finally, whatever we earn will be received in local bank in India.
Question: Am I eligible for GST or Service Tax or not?
Reply By KASTURI SETHI

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Jaitley briefs MPs about GST bills introduced in Lok Sabha
GST
Dated:- 28-3-2017

New Delhi, Mar 28 (PTI) Finance Minister Arun Jaitley today briefed lawmakers about the four GST bills introduced in Lok Sabha which will be taken up for consideration tomorrow.
Jaitley told MPs that the passage of these bills, which were introduced in the Lower House yesterday, will result in one-nation one-tax regime, Parliamentary Affairs Minister Ananth Kumar told reporters after the meeting.
The Finance Minister explained in detail the four billsCentral GST, Integrated GST, Union Territory GST and the Compensation Lawto MPs and how they would be beneficial to the common man.
Prime Minister Narendra Modi had earlier said that the government

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GST Bills in present form not acceptable: Cong
GST
Dated:- 28-3-2017

New Delhi, Mar 28 (PTI) The GST Bills in their present form were "not acceptable" to the Congress, but the party sought to tread cautiously to avoid being seen as against the tax reform measure.
At a key strategy meeting of Congress MPs in the Lok Sabha chaired by party vice president Rahul Gandhi, it was decided to raise the concerns of the public on the GST Bills and seek necessary amendments.
According to sources, Gandhi told the members that the party should play the role of a constructive opposition and should not be seen as against the GST legislations.
He also told the members to raise the issue of the farmers' distress and press for a

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Govt wants to pass GST bills through consensus: Jaitley
GST
Dated:- 28-3-2017

New Delhi, Mar 28 (PTI) Finance Minister Arun Jaitley today said the GST bills are based on the principle of "shared sovereignty" and that the government wants to pass these landmark tax reforms through consensus.
Jaitley was briefing the party MPs after BJP's parliamentary party meeting here which was also attended by Prime Minister Narendra Modi, Parliamentary Affairs Minister Ananth Kumar told reporters after the meeting.
"The finance minister in detail briefed the party MPs about all the four Goods and Service(GST) bills and said these legislations are based on the principle of shared sovereignty," Kumar said, adding the

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uld lead to one tax regime for the entire country.
Yesterday, Jaitley had introduced the 4 GST bills to implement the biggest tax reform since independence.
The government proposes to launch GST from July 1.
It is estimated that the rolling out of the GST can add up to 2 per cent to India's economic growth.
Former Karnataka Chief Minister and Congress stalwart S M Krishna, who recently joined the BJP, was also present at the meeting.
During the meet, Congress leader and former union minister M V Rajasekharan's letter showering praise on the prime minister was discussed.
The Cabinet's decision to set up a National Commission for Socially and Educationally Backward Classes with constitutional status, was also discussed durin

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FREQUENTLY ASKED QUESTIONS (FAQs)- GST Migration
GST
Dated:- 28-3-2017

Q1. I am an existing PAN-based Service Tax (ST) and Central Excise (CE) assessee, and wish to enroll in GST. I have business premises and factories in the State of Telangana. Through the ACES portal, I received the Provisional ID and password for the State of Andhra Pradesh, whereas my Principle Place of Business is in Telangana.
A: Assessees situated in the State of "Telangana", but incorrectly issued Provisional IDs and passwords for "Andhra Pradesh", have now been issued new Provisional IDs and passwords for "Telangana". The previous Provisional IDs and passwords issued for "Andhra Pradesh" have been cancelled, and can no longer be used for migrating to GST. You are requested to get new Provisional IDs and passwords through the ACES portal at www.aces.gov.in and complete the GST migration process. In case of any difficulties, please contact the CBEC Mitra He

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ess premises in Delhi, and branches in Haryana, Karnataka, Maharashtra and Tamil Nadu. In this case, the assessee is issued five Provisional IDs and passwords, one for each State.
The CR assessee may also have a factory (under Central Excise or CE registration) or a Service Tax (ST) single premises registration (independent of CR) in the State of Tamil Nadu (registration number ABCDE1234FXM001 or ABCDE1234FSD001). Then a Provisional ID and password for the State of Tamil Nadu will be issued against either the CE or ST registration number mentioned earlier. In this case, the CR assessee will get four Provisional IDs and passwords for the remaining States i.e. Delhi, Haryana, Maharashtra and Karnataka.
Q3. I am an existing taxpayer and wish to enroll in GST. To complete the Provisional Registration process on the GST Common Portal, I need to enter the one-time-password (OTP) in the OTP Verification window. However, I received the OTP on my mobile number, and not on my registered email

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red the Provisional ID and password. After clicking the LOGIN button, I received the message: "User name or password is not valid. Please ensure that enrollment for your State has started".
A: For further assistance, please contact the GST helpdesk at helpdesk@gst.gov.in or call at 0124-4688999. To find the answer to your question, you can also refer to the Frequently Asked Questions or FAQs on the GST Common Portal.
Q6. I am an existing taxpayer and wish to enroll in GST. I received the Provisional ID and password for migrating to GST. On the GST Common Portal, on the Login page, I entered the Provisional ID and password in the respective fields. After clicking the LOGIN button, I got the message: "Not activated".
A: For further assistance, please contact the GST helpdesk at helpdesk@gst.gov.in or call at 0124-4688999. To find the answer to your question, you can also refer to the Frequently Asked Questions or FAQs on the GST Common Portal.
Q7. I am an existi

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id not receive the Provisional ID and password for migrating to GST.
A: You may have multiple registrations under the State VAT department. For further investigation, please contact CBEC Mitra Helpdesk at cbecmitra.helpdesk@gst.gov.in or call at the toll-free number 1800-1200-232. When requesting help, please provide your registration details to CBEC Mitra Helpdesk. CBEC Mitra Helpdesk will notify you as soon as the issue is resolved.
Q9. I am an existing PAN-based Service Tax (ST), Central Excise (CE) and State VAT assessee. For migrating to GST, I received the Provisional ID and password from the State VAT department. Do I also need to add my ST and CE registration details in the Enrolment Application also?
A: Yes, you must add your Service Tax (ST) and Central Excise (CE) registration details in GST FORM-20 on the GST Common Portal.
Note: Since GST registration is based on PAN and State, only one Provisional ID and password will be issued to a given PAN for a given State, irre

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gistration number was ST001 and after cancellation (or surrender), my current registration number is ST002. However, a Provisional ID and password has been issued against my previous registration number ST001. I logged into the ACES portal (using my existing ACES username and password), and received the Provisional ID and password for my previous registration number ST001, but not for the current registration number ST002.
A: As a policy, if the assessee has multiple registrations within a State on the same PAN, only one Provisional ID and password will be issued, as per the following order: Only one Provisional ID and password will be issued to a given PAN within a State, irrespective of the number of registrations on that PAN within that State.
Apparently, you have more than one registration i.e., ST001 and ST002, of which registration number ST001 is either "Inactive" or "Surrendered". However, as per CBEC guidelines, a Provisional ID and password has already

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its, please insert a “0” or zero as prefix to the token i.e., if you received an access token of”12345678″, then the corrected token number is “0012345678”. If the issue persists, please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further assistance. When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.
Q13. I am an existing taxpayer and wish to enroll in GST. I received the Provisional ID and password for migrating to GST. On the GST Common Portal, on the Login page, I entered the Provisional ID and password in the respective fields. After clicking the LOGIN button, I got the message: "Not activated".
A: Multiple causes may have contributed to this problem. For further investigation, please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999. When you send your service request over

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new username and password. However, I have not received the one-time- password (OTP) on my registered email. The problem continued even after I clicked the "RESEND OTP" button on the GST Common Portal.
A: The one-time-password (OTP) may have been delivered to the spam folder of your registered email ID. Please check the spam folder of your email account. If you find the OTP in the spam folder, please change the spam-filter policy settings of your email account to allow legitimate emails sent by GSTN. This will ensure that a future OTP sent by GSTN is not marked or filtered as spam. If you do not find the OTP in the spam folder, please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation. When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.
Q16. I am an existing taxpayer and wish to enroll

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8. I am an existing taxpayer and wish to enroll in GST. On submitting the Enrolment Application i.e., GST FORM-20 on the GST Common Portal, I received the message: “Submitted & Pending for verification".
A: Please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation. When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.
Q19. I am an existing taxpayer and wish to enroll in GST. On the GST Common Portal, while filing GST FORM-20, the desired RANGE CODE is not appearing in the drop-down list.
A: Please contact the GST Helpdesk at helpdesk@gst.gov.in or call at 0124-4688999 for further investigation. When you send your service request over email or phone, a support ticket is registered with GST Helpdesk and the issue is forwarded to the appropriate technical team for analysis and resolution.
N

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GST Bills – CGST, IGST, UTGST and Compensation Cess, introduced in Lok Sabha
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 28-3-2017

Dear Professional Colleague,
GST Bills – CGST, IGST, UTGST and Compensation Cess, introduced in Lok Sabha
With step-by-step progress towards Goods and Services Tax (“GST”), the Country is all set to witness the biggest indirect tax reform of unmatched importance in independent India. In order to engage with the stakeholders and invite comments from the public at large, the Central Government had put the Revised Model GST Law on public domain on November 26, 2016 [First Model GST Law put on public domain on June 14, 2016]. Industry Inc made threadbare analyses of the provisions cont

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ve years.
Clearing the decks for implementation of GST In India, Finance Minister Shri. Arun Jaitley on March 27 tabled four Bills of GST legislations in Lok Sabha. The discussion on the four Bills i.e. CGST, IGST, UTGST and Compensation Cess Bill could be taken up on Tuesday.
To access the GST Bills as introduced in Lok Sabha on March 27, please access the following link:
* CGST Bill as introduced in Lok Sabha
* Compensation Cess Bill as introduced in Lok Sabha
* IGST Bill as introduced in Lok Sabha
* UTGST Bill as introduced in Lok Sabha
The Government is looking at the passage of the GST Bills in the Lower House by March 29 or latest by March 30. Then, these will move to the Rajya Sabha and this gives the Government enough tim

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MEMORANDUM REGARDING DELEGATED LEGISLATION
MEMO
GST
MEMORANDUM
Integrated Goods And Services Tax Act, 2017
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 22 of the Integrated Goods and Services Tax Bill seeks to empower the Central Government to make rules, inter alia, in the following matters, namely:-
(a) collection of taxes under section 5; (b) determination of place of supply under section 10; (c) apportionment of value of supply of services when the immovable property or boat or vessel is located in more than one State or Union or when the leased circuit is installed in more than one State or Union territory or when the event is held in more than one State or Union territory or for advertisement services under section 12; (d) the place of supply of services referred to in section 13 when they are supplied in more than one State or Union territory under that section; (e) conditions and safeguards for refund of integrated tax paid on supply of goods to tourist l

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ide for them in the proposed Bill itself. The delegation of legislative power is, therefore, of a normal character.
FINANCIAL MEMORANDUM
Clauses 17 and 18 of the Bill provides for apportionment of tax and settlement of funds and for transfer of input tax credit between the Central Government, State Government and Union territory.
2. Clause 20 of the Bill provides for application of provisions of the Central Goods and Services Tax Bill, 2017 relating to appeals, advance ruling and anti-profiteering. So authorities under the Central Goods and Services Tax Act will be utilised for the purposes of the proposed legislation. Thus there will be no extra financial expenditure under this Bill.
3. The total financial implications in terms of recurring and non-recurring expenditure involved in carrying out the various functions under the Bill would be borne by the Central Government. Most of the existing officers and staff of the Central Board of Excise and Customs would be used for carrying

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he cost of production of a particular product. Further, the fact that the rate of central sales tax is different from the value added tax being levied on the intra-State sale creates a tax arbitrage which is exploited by unscrupulous elements.
3. In view of the above, it has become necessary to have a Central legislation, namely, the Integrated Goods and Services Tax Bill, 2017. The proposed Legislation will confer power upon the Central Government for levying goods and services tax on the supply of goods or services or both which takes place in the course of inter-State trade or commerce. The proposed Legislation will remove both the lacunas of the present central sales tax. Besides being vatable, the rate of tax for the integrated goods and services tax is proposed to be more or less equal to the sum total of the central goods and services tax and state goods and services tax or Union territory goods and services tax to be levied on intra-State supplies. It is expected to reduce cos

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to empower the Central Government to grant exemptions, by notification or by special order, on the recommendations of the Council;
(e) to provide for determination of the nature of supply as to whether it is an inter-State or an intra-State supply;
(f) to provide elaborate provisions for determining the place of supply in relation to goods or services or both;
(g) to provide for payment of tax by a supplier of online information and database access or retrieval services;
(h) to provide for refund of tax paid on supply of goods to tourist leaving India;
(i) to provide for apportionment of tax and settlement of funds and for transfer of input tax credit between the Central Government, State Government and Union territory;
(j) to provide for application of certain provisions of the Central Goods and Services Tax Act, 2017, inter alia, relating to definitions, time and value of supply, input tax credit, registration, returns other than late fee, payment of tax, assessment, refu

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Notes on clauses
Notes
GST
Notes on clauses
Integrated Goods And Services Tax Act, 2017
Notes on clauses
Clause 1 provides for short title, extent and commencement of the proposed Act.
Clause 2 defines various terms and expressions used in the proposed Act.
Clause 3 provides for appointment of Commissioners and other class of officers as may be required for carrying out the purposes of the proposed Act.
Clause 4 provides for authorisation of State tax and Union territory tax officers, subject to certain exceptions and conditions as shall be notified by the Central Government on recommendations of the Council, to be proper officers for the purposes of the proposed Act.
Clause 5 provides for levy and collection of integrated tax on all inter-State supplies of goods or services or both except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act at a rate not exceeding forty per cent.

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registered person shall be paid by such person on reverse charge basis;
(iv) the Central Government may notify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, on the recommendations of the Council.
Clause 6 confers powers on Central Government to exempt either absolutely or conditionally goods or services or both of any specified description from the whole or part of the integrated tax, on the recommendations of the Council. This clause also confers powers on the Central Government to exempt from payment of tax any goods or services or both, by special order, on which tax is leviable on the recommendations of the Council.
Clause 7 provides for instances where a supply of goods or services or both will be considered as inter- State supply.
Clause 8 provides for instances where a supply of goods or services or both will be considered as intra- State supply.
Clause 9 provides

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refund of integrated tax paid on supply of goods to tourists leaving India.
Clause 16 provides for zero rating of certain supplies namely exports and supplies made to Special Economic Zone Unit or Special Economic Zone developer and the manner of zero rating.
Clause 17 provides for apportionment of integrated tax and settlement of funds between the Central and State Government.
Clause 18 provides for utilisation of credit of integrated tax availed under the proposed Act for payment of central tax, Union territory tax or State tax.
Clause 19 provides for refund of integrated tax in situations where inter-State supplies are subsequently held to be intra-State supplies.
Clause 20 provides for application of specific provisions of the Central Goods and Services Tax Act to the proposed Act.
Clause 21 provides that all import of services made on or after the appointed day will be liable to integrated tax regardless of whether the transactions for such import of services had been initi

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Removal of difficulties.
Section 25
GST
MISCELLANEOUS
Integrated Goods And Services Tax Act, 2017
Removal of difficulties.
25. (1) If any difficulty arises in giving effect to any provision 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 expedient for th

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