Author: admin_gst

Place of supply of services where location of supplier and recipient is in India
Section 12
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
Place of supply of services where location of supplier and recipient is in India
12. (1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient of services is in India.
(2) The place of supply of services, except the services specified in sub-sections (3) to (14),
(a) made to a registered person shall be the location of such person;
(b) made to any person other than a registered person shall be,
(i) the location of the recipient where the address on record exists; and
(ii) the location of the supplier of services in other cases.
(3) The place of supply of services,
(a) directly in relation to an immovable property, including services provided by architects, interior d

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of supply shall be the location of the recipient.
Explanation.Where the immovable property or boat or vessel is located in more than one State or Union territory, the supply of services shall be treated as made 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.
(4) The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the services are actually performed.
(5) The place of supply of services in relation to training and performance appraisal to,
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the location where the services are actually performed.
(6)

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xplanation.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 of such 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.
(8) The place of supply of services by way of transportation of goods, including by mail or courier to,
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.
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(9) The place of supply of passenger transportation service to,-
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, sh

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ed circuits,internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services;
(b) in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on the record of the supplier of services;
(c) in cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means,
(i) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or
(ii) by any person to the final subscriber, be the location where such prepayment is received or such vouchers are sold;
(d) in other cases, be the a

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ermined 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.
(12) The place of supply of banking and other financial services, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services:
Provided that if the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services.
(13) The place of supply of insurance services shall,
(a) to a registered person, be the location of such person;
(b) to a person other than a registered person, be the location of the recipient of services on the records of the supplier of services.
(14) The place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contra

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Place of supply of goods imported into, or exported from India.
Section 11
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
Place of supply of goods imported into, or exported from India.
11. The place of supply of goods,
(a) imported into India shall be the location of the importer;
(b) exported from India shall be the location outside India.
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations

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Place of supply of goods other than supply of goods imported into, or exported from India.
Section 10
GST
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Integrated Goods And Services Tax Act, 2017
CHAPTER V
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Place of supply of goods other than supply of goods imported into, or exported from India.
10. (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,
(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient

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shall, notwithstanding anything contrary contained in clause (a) or clause (c), be the location as per the address of the said person recorded in the invoice issued in respect of the said supply and the location of the supplier where the address of the said person is not recorded in the invoice.
Explanation.-For the purposes of this clause, recording of the name of the State of the said person in the invoice shall be deemed to be the recording of the address of the said person;]
(d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly;
(e) where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of

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Supplies in territorial waters.
Section 9
GST
DETERMINATION OF NATURE OF SUPPLY
Integrated Goods And Services Tax Act, 2017
Supplies in territorial waters.
9. Notwithstanding anything contained in this Act,
(a) where the location of the supplier is in the territorial waters, the location of such supplier; or
(b) where the place of supply is in the territorial waters, the place of supply, shall, for the purposes of this Act, be deemed to be in the coastal State or Union terri

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Intra-State supply.
Section 8
GST
DETERMINATION OF NATURE OF SUPPLY
Integrated Goods And Services Tax Act, 2017
Intra-State supply.
8. (1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:
Provided that the following supply of goods shall not be treated as intra-State supply, namely:
(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;
(ii) goods imported into the territory of India till they cross the customs frontiers of India; or
(iii) supplies made to a tourist referred to in section 15.
(2) Subject to the provision

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Inter-State supply
Section 7
GST
DETERMINATION OF NATURE OF SUPPLY
Integrated Goods And Services Tax Act, 2017
CHAPTER IV
DETERMINATION OF NATURE OF SUPPLY
Inter-State supply
7. (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of goods in the course of inter-State trade or commerce.
(2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce.
(3) Subject to the provisions of secti

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Power to grant exemption from tax.
Section 6
GST
LEVY AND COLLECTION OF TAX
Integrated Goods And Services Tax Act, 2017
Power to grant exemption from tax.
6. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by spe

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Levy and collection.
Section 5
GST
LEVY AND COLLECTION OF TAX
Integrated Goods And Services Tax Act, 2017
CHAPTER III
LEVY AND COLLECTION OF TAX
Levy and collection.
5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 3[and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption], on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations

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uch date as may be notified by the Government on the recommendations of the Council.
(3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
1[(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier

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does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
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NOTES:-
1.
Substituted vide Integrated Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019 before it was read as,
"(4) The integrated tax in respect of the supply of taxable goods or servi

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Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Section 4
GST
ADMINISTRATION
Integrated Goods And Services Tax Act, 2017
Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
4. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper o

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Appointment of officers.
Section 3
GST
ADMINISTRATION
Integrated Goods And Services Tax Act, 2017
CHAPTER II
ADMINISTRATION
Appointment of officers.
3. The Board may appoint such cen

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Definitions.
Section 2
GST
PRELIMINARY
Integrated Goods And Services Tax Act, 2017
Definitions.
2. In this Act, unless the context otherwise requires,
(1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017;
(2) ''central tax” means the tax levied and collected under the Central Goods and Services Tax Act;
(3) “continuous journey” means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued.
Explanation.For the purposes of this clause, the term “stopover” means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time;
(4) “customs frontiers

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human and technical resources to supply services or to receive and use services for its own needs;
(8) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax (Compensation to States) Act, 2017;
(9) “Government” means the Central Government;
(10) ''import of goods” with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India;
(11) ''import of services” means the supply of any service, where
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
(12) “integrated tax” means the integrated goods and services tax levied under this Act;
(13) “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or se

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business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence of the supplier;
3[(16) "non-taxable online recipient" means any unregistered person receiving online information and database access or retrieval services located in taxable territory.
Explanation.For the purposes of this clause, the expression "unregistered person" includes a person registered solely in terms of clause (vi) of section 24 of the Central Goods and Services Tax Act, 2017 (12 of 2017);]
(17) “online information and database access or retrieval services” means services whose delivery is mediated by information technology over the internet or

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ge basis;
(19) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(20) “Special Economic Zone developer” shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005) and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f) of section 2 of the said Act;
(21) “supply” shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act;
(22) “taxable territory” means the territory to which the provisions of this Act apply;
(23) “zero-rated supply” shall have the meaning assigned to it in section 16;
(24) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as as

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Short title, extent and commencement
Section 1
GST
PRELIMINARY
Integrated Goods And Services Tax Act, 2017
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
No. 13 of 2017
Dated: 12th April 2017
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth year of the Republic of India as follows:-
Sh

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GST draft bills tabled in Parliament; peg peak rate at 40%
GST
Dated:- 27-3-2017

New Delhi, Mar 27 (PTI) Finance Minister Arun Jaitley today introduced in Lok Sabha four bills on Goods and Services Tax, providing for a maximum GST rate of 40 per cent, an anti- profiteering authority and arrests for evading taxes.
With this, rollout of GST – the biggest tax reform since independence – has entered the last lap and its passage by Parliament will pave the way for integrating India as one market with one rate of tax replacing multiple state and central levies.
Jaitley introduced a Central Goods and Service Tax or CGST bill which will amalgamate all the indirect central government levies like sales tax, service tax, excise duty, additional customs duty (Countervailing Duty), special additional duty of customs, surcharges and cesses.
CGST provides for a maximum tax of 20 per cent.
Actual rates would however be a four-tier tax structure of 5, 12, 18 and 28 per cent as approve

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ent. GST will not apply to Jammu and Kashmir.
The CGST Bill also provides for e-commerce companies to collect tax at source at a rate not exceeding 1 per cent of net value of taxable supplies, out of payments to suppliers supplying goods or services through their portals.
To protect small businesses, the CGST provides for a tax of no more than 1 per cent of turnover for manufacturers with annual turnover of up to ₹ 50 lakh. A 2.5 per cent tax is prescribed for suppliers.
To ensure that benefit of lower taxes is passed on to consumers, an anti-profiteering measure has been incorporated in the law.
It provides for constituting an Authority to examine whether input tax credits availed by any registered taxable person, or the reduction in the price on account of any reduction in the tax rate, have actually resulted in a commensurate reduction in the price of the said goods and/or services supplied by him.
The law provides for arrest, ordered by no less than a Tax Commissioner, i

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ate supplies of goods and services or both except supply of alcoholic liquor for human consumption at a rate to be notified not exceeding 40 per cent, as recommended by the GST Council," said the statements of objects and reasons of the IGST bill.
The 40 per cent would be apportioned equally between the Centre and the states.
As Jaitley introduced the bills in the Lok Sabha, Opposition, Congress and TMC, protested saying it was not listed in today's agenda for the House.
Minister of State for Parliamentary Affairs S S Ahluwalia said the bills were uploaded on the government website on the midnight of Friday.
The Opposition MPs, however, took strong objection saying how could the government expect the members to check the website at midnight and why the issue was not discussed at the meeting of Business Advisory Committee last week.
Dismissing the opposition objections, Speaker Sumitra Mahajan said the bills were sent to the MPs on Saturday morning and there was nothing wr

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MEMORANDUM REGARDING DELEGATED LEGISLATION
MEMO
GST
MEMORANDUM
Union Territory Goods And Services Tax Act, 2017
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 22 of the Union territory Goods and Services Tax Bill, 2017 seeks to empower the Government to make rules, inter-alia, in the following-
(a) collection of taxes under section 7; (b) manner and time in which input tax credit will be transferred under section 10; (c) manner in which tax wrongfully collected and paid to Central Government or Union territory Government is to be refunded under section 19; (d) qualifications, the method of appointment of the members and the terms and conditions of their service for Authority of Advance Ruling under section 15; (e) form and manner in which certification of registration on provisional basis is to be issued under section 17; (f) manner in which input tax credit is to be carried forward under section 18; (g) form, manner and time in which the job worker declares inputs

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grated goods and services tax by the Central Government.
2. Sub-clause (1) of clause 15 of the Bill provides for the establishment of an Authority for Advance Ruling.
3. Sub-clause (1) of clause 16 of the Bill provides for the establishment of an Appellate Authority for Advance Ruling.
4. Sub-clause (1) of clause 21 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 established under Central Goods and Services Tax Act will be utilised for the purposes of this Bill. Thus there will be no extra financial expenditure under this Bill.
5. 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 and Union territories would be used for carrying out the vari

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y of tax rates and structure across the States and there is cascading of taxes due to "tax on tax"; and
(c) the credit of excise duty and service tax paid at the stage of manufacture is not available to the traders while paying the State level sales tax or value added tax, and vice-versa. Further, the credit of State taxes paid in one State cannot be availed in other States. Hence, the prices of goods and services get artificially inflated to the extent of this "tax on tax".
3. In view of the above, it has become necessary to have a Central Legislation, namely, the Union Territory 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 within a Union territory without Legislature.
4. The proposed Legislation will simplify and harmonise the indirect tax regime in the country. It is expected to reduce the cost of product

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d by the Goods and Services Tax Council (the Council);
(b) to empower the Central Government to grant exemptions, by notification or by special order, on the recommendations of the Council;
(c) to provide for apportionment of tax and settlement of funds on account of transfer of input tax credit between the Central Government, State Government and Union territory;
(d) to provide for assistance by officers of Police, Railways, Customs, and those engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax to proper officers in the implementation of the proposed Legislation;
(e) to provide for recovery of tax, interest or penalty payable by a person to the Government which remains unpaid, by the proper officer of central tax;
(f) to establish an Authority for Advance Ruling in order to enable the taxpayer to seek a binding clarity on taxation matters from the department;
(g) to provide for elaborate transitio

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Notes on clauses
Notes
GST
Notes on clauses
Union Territory 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 confers power on the Administrator to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of the proposed Act.
Clause 5 provides for conditions and exceptions for exercising the powers by the Union territory tax officers.
Clause 6 provides for authorisation of Central tax officers, subject to certain 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 7 provides for levy

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everse charge basis;
(iv) the Central Government may notify categories of services, the tax on intra-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 8 confers powers on the Central Government to exempt either absolutely or conditionally goods or services or both of any specified description from the whole or any part of the Union territory tax, on the recommendations of the Council. It 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 9 provides for the manner and order in which input tax credit of integrated tax and input tax credit of Union territory tax is to be utilised.
Clause 10 provides for transfer of credit of Union territory tax to the integrated tax account when Union territory tax credit has been used for payment

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the proposed Act.
Clause 18 provides for transitional arrangements for carrying forward of input tax credit available under the existing law.
Clause 19 provides for transitional provisions relating to job-work.
Clause 20 provides for miscellaneous provisions for transition of existing tax payers in various situations.
Clause 21 provides for application of specific provisions of the Central Goods and Services Tax Act to the proposed Act.
Clause 22 confers powers on the Central Government to make rules for carrying out the provisions of the proposed Act on recommendations of the Council.
Clause 23 confers powers on the Board to make regulations for carrying out the provisions of the proposed Act.
Clause 24 provides for laying of rules, regulations and notifications made by the Central Government before each House of the Parliament.
Clause 25 confers powers to the Commissioner to issue orders, instructions or directions to the Union territory tax officers for uniform implementati

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Removal of difficulties.
Section 26
GST
MISCELLANEOUS
Union Territory Goods And Services Tax Act, 2017
Removal of difficulties.
26. (1) If any difficulty arises in giving effect to any provision of this Act, the Central 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 exp

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Power to issue instructions or directions
Section 25
GST
MISCELLANEOUS
Union Territory Goods And Services Tax Act, 2017
Power to issue instructions or directions
25. 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 Union territory tax officers as he may deem fit, and thereupon all such officers and all other persons employed in the impleme

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Laying of rules, regulations and notifications.
Section 24
GST
MISCELLANEOUS
Union Territory Goods And Services Tax Act, 2017
Laying of rules, regulations and notifications.
24. Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under this Act, shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days wh

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General power to make regulations.
Section 23
GST
MISCELLANEOUS
Union Territory Goods And Services Tax Act, 2017
General power to make regulations.
23. The Board may, by notification,

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Power to make rules.
Section 22
GST
MISCELLANEOUS
Union Territory Goods And Services Tax Act, 2017
Power to make rules.
22. (1) The Central 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 Central Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in re

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Application of provisions of Central Goods and Services Tax Act.
Section 21
GST
MISCELLANEOUS
Union Territory Goods And Services Tax Act, 2017
CHAPTER IX
MISCELLANEOUS
Application of provisions of Central Goods and Services Tax Act.
21. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to,-
(i) scope of supply;
(ii) composition levy;
(iii) composite supply and mixed supply;
(iv) time and value of supply;
(v) input tax credit;
(vi) registration;
(vii) tax invoice, credit and debit notes;
(viii) accounts and records;
(ix) returns;
(x) payment of tax;
(xi) tax deduction at source;
(xii) collection of tax at source;

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alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:-
(i) references to ''this Act'' shall be deemed to be references to ''the Union Territory Goods and Services Tax Act, 2017'';
(ii) references to ''Commissioner'' shall be deemed to be references to ''Commissioner'' of Union territory tax as defined in clause (2) of section 2 of this Act;
(iii) references to ''officers of central tax'' shall be deemed to be references to ''officers of Union territory tax'';
(iv) references to ''central tax'' shall be deemed to be references to ''Union territory tax'' and vice versa;
(v) references to ''Commissioner of State tax or Commissioner of Union territory tax''

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Miscellaneous transitional provisions.
Section 20
GST
TRANSITIONAL PROVISIONS
Union Territory Goods And Services Tax Act, 2017
Miscellaneous transitional provisions.
20. (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the tax paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer:
Provided that if the said goods are returned by a registered person, the return of such goods shall be deemed to be a supply.
(2) (a) Where, in pursuance of a contract entered into prior to the appointed day, the price of any goods is revised upwards

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y if the recipient of the credit note has reduced his input tax credit corresponding to such reduction of tax liability.
(3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of input tax credit, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be refunded to him in cash in accordance with the provisions of the said law:
Provided that where any claim for refund of the amount of input tax credit is fully or partially rejected, the amount so rejected shall lapse:
Provided further that no refund shall be allowed of any amount of input tax credit where the balance of the said amount as on the appointed day has been carried forward under this Act.
(4) Every claim for refund filed after the appointed day for refund of any tax paid under the existing law in respect of the goods exported before or after

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alance of the said amount as on the appointed day has been carried forward under this Act.
(b) Every proceeding of appeal, revision, review or reference relating to recovery of input tax credit initiated whether before, on or after the appointed day, under the existing law shall be disposed of in accordance with the provisions of the existing law, and if any amount of credit becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.
(6) (a) Every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and if any amount becomes recoverable as a result of such appeal, revision, review or ref

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arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.
(b) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law and the amount rejected, if any, shall not be admissible as input tax credit under this Act.
(8) (a) Where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or any amount of input tax credit is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act.
(b) Where any return, furnished under the existing law, is revis

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ices under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994 (32 of 1994).
(c) Where tax was paid on any supply, both under any existing law relating to sale of goods and under Chapter V of the Finance Act, 1994, (32 of 1994.) tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed.
(11) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day:
Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further per

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Transitional provisions relating to job work.
Section 19
GST
TRANSITIONAL PROVISIONS
Union Territory Goods And Services Tax Act, 2017
Transitional provisions relating to job work.
19. (1) Where any inputs received at a place of business had been desptached as such or desptached after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day:
Provided that

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d goods'') are returned to the said place on or after the appointed day, no tax shall be payable if the said goods, after undergoing manufacturing processes or otherwise, are returned to the said place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within a period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act:
Provided also that the person despatching the goods may, in accor

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ned to such place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within the period specified in this sub-section, the input tax credit shall be liable to be recovered in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services Tax Act:
Provided also that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods from the said other premises on payment of tax in India or without payment of tax for exports within six months

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Transitional arrangements for input tax credit.
Section 18
GST
TRANSITIONAL PROVISIONS
Union Territory Goods And Services Tax Act, 2017
Transitional arrangements for input tax credit.
18. (1) A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the amount of Value Added Tax and Entry Tax, if any, carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law, not later than ninety days after the said day, in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:-
(i) where the said amount of credit is not admissible as input tax credit under this Act; or
(ii) where he has not furnished all the returns required under the existing law for the period of si

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e Central Goods and Services Tax Act, shall be entitled to take, in his electronic credit ledger, credit of the unavailed input tax credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as input tax credit under the existing law and is also admissible as input tax credit under this Act.
Explanation.-For the purposes of this section, the expression ''unavailed input tax credit'' means the amount that remains after subtracting the amount of input tax credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of input tax credit to which the said person was entitled in respect of the said capital goods under the existing law.
(3) A registered person,

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other prescribed documents evidencing payment of tax under the existing law in respect of such inputs; and
(iv) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day:
Provided that where a registered person, other than a manufacturer or a supplier of services, is not in possession of an invoice or any other documents evidencing payment of tax in respect of inputs, then, such registered person shall, subject to such conditions, limitations and safeguards as may be prescribed, including that the said taxable person shall pass on the benefit of such credit by way of reduced prices to the recipient, be allowed to take credit at such rate and in such manner as may be prescribed.
(4) A registered person, who was engaged in the sale of taxable goods as well as exempted goods or tax free goods under the existing law but which are liable to tax under this Act, shall be entitled to take, in his electronic credit ledger

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eriod of thirty days may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding thirty days:
Provided further that the said registered person shall furnish a statement, in such manner as may be prescribed, in respect of credit that has been taken under this sub-section.
(6) A registered person, who was either paying tax at a fixed rate or paying a fixed amount in lieu of the tax payable under the existing law shall be entitled to take, in his electronic credit ledger, credit of value added tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day subject to the following conditions, namely:-
(i) such inputs or goods are used or intended to be used for making taxable supplies under this Act;
(ii) the said registered person is not paying tax under section 10 of the Central Goods and Services Tax Act;
(iii) the said registered person is eligible for input tax credi

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Migration of existing tax payers.
Section 17
GST
TRANSITIONAL PROVISIONS
Union Territory Goods And Services Tax Act, 2017
CHAPTER VIII
TRANSITIONAL PROVISIONS
Migration of existing tax payers.
17. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which

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