Goods and Services Tax

GST – States – F.1-11(91)-TAX/GST/2018(Part-I) – Dated:- 23-3-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2018(Part-I) Dated, Agartala, the 23rd March, 2018 NOTIFICATION In exercise of the powers conferred by section 164 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Tripura State Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Tripura State Goo

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ity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; (ii) in rule 124 (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted, (iii) the rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- An officer not below the rank or Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. ; (iv) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (

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se rules. ; (vii) for rule 134, the following rule shall be substituted, namely:- 134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction i

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GST – States – 7870-FIN-CT1-TAX-0034/2017-S.R.O. No. 105/2018 – Dated:- 23-3-2018 – FINANCE DEPARTMENT NOTIFICATION The 23rd March, 2018 S.R.O. No. 105/2018- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Odisha Goods and Services Tax (Third Amendment) Rules, 2018. (2) Rules 1, 2, 3, 4, 5, 6, and 7 shall come into force on the date of their publication in the Odisha Gazette. (3) Rule 8 shall come into force with effect from the 1st April, 2018.

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orsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; 3. In the said rules, in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; 4. In the said rules, in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; 5. In the said rules, in rule 133, after sub-rule (3), the following sub-rules may be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention o

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he members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; 7. In the said rules, after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely:- (c). any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. ; 8. In the said rules, after rule 138D, the following Explanation shall be inserted, namely:- Explanation. – For the purposes of this Chapter, the expressions transported by railways , transporta

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GST – States – ERTS(T) 79/2017/544 – Dated:- 23-3-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 23rd Mar, 2018. No. ERTS(T) 79/2017/544 – In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Meghalaya Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force from the 23rd of March, 2018. 2. In the Meghalaya Goods and Services Tax Rules, 2017,- (i) in rule 45,

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ent by one job worker to another or are returned to the principal. ; (ii) in rule 124 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. , (iv) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (v) in rule 129, in sub-rule (6), for the words a

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le shall be substituted, namely:- 134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (g), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or serv

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GST – States – ERTS(T) 79/2017/546 – Dated:- 23-3-2018 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Notification Dated Shillong, the 23rd Mar, 2018. No. ERTS(T) 79/2017/546 – In exercise of the powers conferred by section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Meghalaya Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the

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GST – States – 357-F.T.-10/2018-State Tax (Rate) – Dated:- 23-3-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 357-F.T. Howrah, the 23rd day of March, 2018. No. 10/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Governor

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GST – States – 355-F.T.-14/2018-State Tax – Dated:- 23-3-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 355-F.T. Howrah, the 23rd day of March, 2018. No. 14/2018-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the West Bengal Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) in rule 45,

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nt by one job worker to another or are returned to the principal. ; (ii) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; (iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called

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GST – States – F.12(46)FD/Tax/2017-Pt.-II-206 – Dated:- 23-3-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: March 23, 2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely.- 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. Amendment of rule 45.- In sub-rule (1) of rule 45 of the Raja

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ob-worker, indicating there in the quantity and description of goods where the goods are sent by one job-worker to another or are returned to the principal . 3. Substitution of rule 125.- The existing rule 125 of the said rules shall be substituted by the following, namely:- 125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. . 4. Amendment of rule 127.- In clause (iv) of rule 127 of the said rules, after the existing expression to furnish a performance report to the Council by the tenth , the expression day shall be inserted. 5. Amendment of rule 129.- In sub-rule (6) of rule 129 of the said rules, for the exis

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he provisions of the Act and these rules. . 7. Substitution of rule 134,- The existing rule 134 of the said rules shall be substituted by the following, namely:- 134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. . 8. Amendment of rule 137.- Tn clause (c) of Explanation, appearing after rule 137 of the said rules,- (i) in sub-clause (a), the existing expression and , appearing at the end, shall be

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GST – States – F.12(46)FD/Tax/2017-Pt.-II-205 – Dated:- 23-3-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: March 23, 2018 In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in this department&

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GST – States – CT/LEG/GST-NT/12/17/1996-003/2018 – Dated:- 23-3-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 23rd March, 2018 NOTIFICATION- 3/2018 NO. CT/LEG/GST-NT/12/17/1996-003/2018.- In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the

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GST – States – 01-C/2018 – Dated:- 23-3-2018 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU, NO. KGST.CR.01/17-18, DATED: 23-03-2018 NOTIFICATION (01-C/2018) In exercise of the powers conferred by section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Karnataka Goods and Services Rules, 2017, on the recommendations of the Council, it is hereby specified that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before

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GST – States – (GHN-38)/GSTR-2018(20).TH-14/2018-State Tax – Dated:- 23-3-2018 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 23rd March, 2018. Notification No. 14/2018-State Tax No. (GHN-38)/GSTR-2018(20).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Gujarat Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 23rd day of March, 2018. 2. In the Gujarat Goods and Services Tax Rules

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s where the goods are sent by one job worker to another or are returned to the principal. ; (ii) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted; (iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigatio

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xplanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. ; (vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:- Explanation. – For the purposes of this Chapter, the expressions transported by railways , transportation of goods by railways , transport of goods by rail and movement of goods by rail does not include cases where leasing of parcel space by Rail

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GST – States – 16/2018-State Tax – Dated:- 23-3-2018 – NOTIFICATION By the Commissioner of State Tax Gujarat State, Ahmedabad Dated the 23rd March, 2018. Notification No. 16/2018-State Tax No. GSL/S.168/B. 10 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the correspon

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GST – States – S.O. 157 – Dated:- 23-3-2018 – Bihar Government Commercial Tax Department Notification The 23rd March 2018 S.O. 157, dated 23rd March 2018-In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl.

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GST – States – S.O. 155 – Dated:- 23-3-2018 – Bihar Government Commercial Tax Department Notification The 23rd March 2018 S.O. 155, Dated 23rd March 2018-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March 2018. 2. In the Bihar Goods and Services Tax Rules, 2017,- (i) in rule 45, in sub-rule (1), after the words, where such goods are sent directly to a job work

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24 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.-An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. ; (iv) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (v) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority s

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minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate redu

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Customs – 08/2018 – Dated:- 23-3-2018 – Circular No. 08/2018-Customs F. No: 450/119/2017-Cus-IV Government of India Ministry Of Finance Dept. of Revenue (Central Board of Excise and Customs) Room No. 227B, North Block, New Delhi Dated, the 23th March, 2018 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Commissioners/Commissioners of Customs & Central Excise Subject: Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases & clarifications in other cases- reg. Madam/Sir, CBEC has issued Circular No

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o those shipping bills filed till 28.02.2018. 2. Further, representations have also been received from: (i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port , may be treated as valid document for the purposes of integration with the EGM. The proposal from the field formation has been examined in the Board. The proposal sent from field formation in such EGM error cases has been agreed. (ii) exporters that by mistake they have mentioned the status of IGST payment as "NA"

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Customs – 33/2018 – Dated:- 23-3-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 33/2018-Customs New Delhi, the 23rd March, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Govern

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DGFT – 55/2015-2020 – Dated:- 23-3-2018 – GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF COMMERCE NOTIFICATION No. 55/2015-2020 NEW DELHI, DATED THE 23 March, 2018 Subject: regd. S.O (E): – In exercise of powers conferred by Section 5 of FT(D&R) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy, 2015-20, as amended from time to time, the Central Government hereby makes following amendments in Foreign Trade Policy 2015-20. 1. Exemption from Integrated Tax

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Goods and Services Tax – 10/2018 – Dated:- 23-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 10/2018 -Union Territory Tax (Rate) New Delhi, the 23rd March, 2018 G.S.R. 271 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 -Union Territory Tax (Rate), dated the 28th June, 2017, published in the

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Goods and Services Tax – 11/2018 – Dated:- 23-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 11/2018 – Integrated Tax (Rate) New Delhi, the 23rd March, 2018 G.S.R. 270 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendat

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Goods and Services Tax – 10/2018 – Dated:- 23-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 10/2018 – Central Tax (Rate) New Delhi, the 23rd March, 2018 G.S.R. 269 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue),No.8/2017 -Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of Indi

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Goods and Services Tax – 16/2018 – Dated:- 23-3-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 16/2018 – Central Tax New Delhi, the 23rd March, 2018 G.S.R. 268(E). – In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date

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of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return. [F. No. 349/58/2017-GST (Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ******************** Notes:- 1. Substituted vide Notification No. 23/2018 – Central Tax – Dated 18-05-2018, before it was read as, "20th May, 201

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Goods and Services Tax – 15/2018 – Dated:- 23-3-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 15/2018 – Central Tax New Delhi, the 23rd March 2018 G.S.R. 267 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)]

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Goods and Services Tax – 14/2018 – Dated:- 23-3-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 14/2018 – Central Tax New Delhi, the 23rd March, 2018 G.S.R. 266 (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Se

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escription of goods where the goods are sent by one job worker to another or are returned to the principal. ; (ii) in rule 124 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.- An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. ; (iv) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (v) in r

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. ; (vii) for rule 134, the following rule shall be substituted, namely:- 134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (c), after sub-clause b, the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 22-3-2018 Last Replied Date:- 9-4-2018 – We are running a hospital, and we are selling an old MRI machine, no input credit was taken at the time of purchase as our services are not liable to any output tax.My query is whether GST needs to be charged on Transaction value on Sale of old Machinery although we have already paid tax at the time of purchase without input tax credit? – Reply By Ganeshan Kalyani – The Reply = gst is payable on transaction value. – Reply By KASTURI SETHI – The Reply = The term, supply has been inclusively defined in the Act. The meaning and scope of supply under GST can be understood in terms of following six parameters, which can be adopted to characteriz

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GST is still payable. Therefore, MRI Machine would also attract GST on transaction value, if any, at the time of its'sale/disposing off. However, due to having Electro Magnetic field such selling should be according to norms as set by Environmental Laws and other applied laws. – Reply By KASTURI SETHI – The Reply = Dear Querist, What is constitution of 'hospital' mentioned in your query ? – Reply By KASTURI SETHI – The Reply = Whether hospital is run by charitable trust or corporate body ? If by charitable trust, whether registered under Section 12 AA of Income Tax Act ? Dear querist, Information is required to further explore the issue. – Reply By ROHIT GOEL – The Reply = It's a charitable trust – Reply By ROHIT GOEL – The

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Goods and Services Tax – Started By: – ROHIT GOEL – Dated:- 22-3-2018 Last Replied Date:- 23-3-2018 – My query is with regard to Exemption from Renting of Immovabel Property.Facts for this discussion are as under:Charges collected for residential and lodging of the college students staying in hostel owned by private commercial entity will be liable to GST.(Total 500 rooms, rent 5000 per room)Also 200 flats provided to Staff, rent around 15000 per flat.Further students are just residing and availing mess facility in the hostel premises.Mess facility charges and Rent is collected separately? Mess facility charges collected by other person,BUT EDUCATION IS OBTAINED FROM COLLEGES not connected in any way with the hostel activity.Whether it wil

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