Seeks to amend notification No. 11/2017 No. FD 48 CSL 2017, dated 29th June, 2017 so as to notify KGST rates of various services as recommended – GST – States – 01/2018 – Dated:- 25-1-2018 Notification – Circular
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GST – States – 03/2018 – Dated:- 25-1-2018 – FINANCE SECRETARIAT NOTIFICATION (03/2018) No. FD 48 CSL 2017, Bengaluru, dated: 25/01/2018 In exercise of the powers conferred by sub-section (3) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Karnataka, (13/2017) No. FD 48 CSL 2017, dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, number 603, dated the 29th June, 2017, namely:- In the said notification,- (i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and t
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GST – States – 30/ST-2 – Dated:- 25-1-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 30/ST-2-In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Haryana Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter, called the said rules), in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted. 3. In the said rules, in rule 7, in the Table, – (a) in serial number 1, in column number (3), for the words one per cent. , the words half per cent of the turnover in the State shall be su
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thstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation.- For the purposes of this sub-rule, the expressions- (a) lottery run by State Governments means a lottery not allowed to be sold in any State other than the organizing State; (b) lottery authorised by State Governments means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) Organising State has the same meaning as assigned
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ces in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. . 8. In the said rules, in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) (a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
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ansport of goods.- The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules. . 10. In the said rules, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of the Haryana Government, Excise and Taxation Department, notification No. 115/ST-2, dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Haryana Government, Excise and Taxation Department, notification No. 117/ST-
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(1), for the words an exporter , the words an exporter of goods shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017; (b) in sub-rule (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017; (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017; (d) for sub-rule (9), the following sub-rules shall be substituted and shall be deemed to be substituted with effect from 23rd October, 2017, namely:- (9) The application for refund of integrated tax paid on the services exported out of India sha
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ished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. . 12. In the said rules, for rule 138, the following rule shall be substituted and shall be deemed to be substituted with effect from 1st February, 2018, namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal alongwith such other information as may be required at the common portal and a unique number shall be generated on the said portal: Provided that where goods are sent by a principa
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the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are hand
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ss of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the con
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d the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case maybe, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior
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nce with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Table Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part
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hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Central Goods and Services Tax Rules or rule 138 of Goods and Services Tax Rules of any State or Union Territory shall be valid in the State. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of such goods and within such areas in the States as the Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may notify; (e) where the g
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th precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) ; 13. In the said rules, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted and shall be deemed to be substituted with effect from the 1st February, 2018. 14. In the said rules, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted and shall be deemed to be substituted with effect from the 1st February, 2018. 15. In the said rules, in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and ces
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o. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; 16. In the said rules, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted and shall be deemed to be substituted with effect from 1st February, 2018, namely:- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes.- 1. HSN Code in column A.7 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Docu
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GST – States – (GHN-13)GST-2018/S.9(1)(16)-TH-01/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 01/2018-State Tax (Rate) Dated the 25th January, 2018 No.(GHN-13)GST-2018/S.9(1)(16)-TH:- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017 notification No.11/2017- State Tax (Rate), namely:- In the said notification, (i) in the Table, – (a) against serial number 3, in column (3), – (A) in item (iv),- (I) for sub-item (c), the following sub-item sh
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item (f), the following sub-items shall be inserted, namely: – (g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities. ; (B) in item (v), (I) in sub-item (a), for the word excluding , the word including shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: – (da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017; ; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substit
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overnment Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Gujarat Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 9 – ; (b) against serial number 9, in the entry in column (3), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed d
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te supply of construction of flats, etc. specified in the entry in column (3), against serial number3,at item (i); sub-item (b), sub-item (c), sub-item (d),sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da)of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 9 – ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels
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er sub-section (1) of section 22 of the Gujarat Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 – ; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the following sub-clause shall be inserted, namely:- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 – (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 – ; (i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 25 Heading
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sical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 – ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 – ; (l) against serial number 34, in column (3),- (A) for item (iii)and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 – (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the lik
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GST – States – (GHN-21)GST-2018/S.11(1)(28)-TH-09/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 09/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-21)GST-2018/S.11(1)(28)-TH:-In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 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 Government of Gujarat, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the Government Notification, Finance Department No.(GHN-124)
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ientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: – Explanation 2. – For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017. . By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secre
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GST – States – (GHN-15)GST-2018/S.9(3)(8)-TH-03/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 03/2018-State Tax (Rate) Dated the 25th January, 2018 No. (GHN-15)GST-2018/S.9(3)(8)-TH:- In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No. (GHN-34)GST-2017/S.9(3)(2)-TH, dated the 30th June, 2017, notification No.13/2017- State Tax (Rate), namely:- In the said notification,- (i) in the Table, after serial number 5 and the entr
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GST – States – (GHN-14)GST-2018/S.11(1)(24)-TH-02/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 02/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-14)GST-2018/S.11(1)(24)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat , 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 amendments in the Government Notification, Finance Department No.(GHN-41)GST-2017/S.11(1)(7)-TH dated the 30th June, 2017, notification No.12/2017- State Tax (Rate), namely:- In the said notification, in the Table, – (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Government Entity shall be inserted; (b) after serial number 3 and the entries relating thereto,
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of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018. ; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: – (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 29A Heading 9971 or Heading 9991 Services of life insurance prov
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an Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ; (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- (iii) the Central Government, State Government, Union territory,
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3), the words the Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; ; (ii) in item (b),- (A) in sub-item (iv), the words upto higher secondary shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- (v) supply of online educational journals or periodicals: ; (C) in the proviso, for the word, brackets and letter entry (b) , the words, brackets and letters sub-items (i), (ii) and (iii)of item (b) shall be substituted; (D) after the pro
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GST – States – (GHN-20)GST-2018/S.11(1)(27)-TH-08/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 08/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-20)GST-2018/S.11(1)(27)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the State tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in
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y of 1200 cc or more and of length of 4000 mm or more. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 3. 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV
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GST – States – (GHN-19)GST-2018/S.11(1)(26)-TH-07/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 07/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-19)GST-2018/S.11(1)(26)-TH:- In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-36)GST-2017/S.11(1)(1)-TH dated the 30th June, 2017, notification No.2/2017-State Tax (Rate), namely:- In the said notification, – (1) in the Schedule, (i) in S. No. 102, f
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GST – States – (GHN-18)GST-2018/S.9(1)(17)-TH-06/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 06/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-18)GST-2018/S.9(1)(17)-TH:-In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-31)GST-2017/S.9(1)(1)-TH, dated the 30th June, 2017, notification No.1/2017-State Tax (Rate), namely:- In the said notification, – (A) in Schedule I-2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 76A 13 Tamarind kernel powder ; (ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 7
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ntry 6309 or 6310 , shall be substituted; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads ; (B) in Schedule II-6%, – (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – 32AA 1704 Sugar boiled confectionery ; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – 46B 2201 Drinking water packed in 20 litres bottles ; (iii) in S. No. 56, for the entry in column (2), the entry 28 or 38 , shall be substituted; (iv) after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be i
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d Kitchenware of wood ; (ix) S. No. 103 and the entries relating thereto shall be omitted; (x) S. No. 104 and the entries relating thereto shall be omitted; (xi) in S. No. 133, in column (3), after the words, Absorbent cotton wool , the words and brackets, [except cigarette filter rods] , shall be added; (xii) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 , shall be substituted; (xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: – 195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in Schedule III-9%, – (i) in S. No. 3, in column (3), after the words derived from vegetable products the words and brackets, [other than tamarind kernel powder] , shall be added; (ii) in S. No. 12, in column (3),for the words groundnut sweets and gajak , the words gr
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e following serial number and the entries shall be inserted, namely: – 163A 56012200 Cigarette Filter rods ; (x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in S. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 399A 8702 Buses for use in public transport which excl
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d semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] shall be substituted; (iv) against S. No. 13, in column (3), the words and symbols, [other than bangles of lac/shellac] shall be omitted; (v) against S. No. 17, in column (3), for the entry, the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in Schedule-VI-0.125%, – (i) in S. No. 1, for the entry in column (3), the entry, All goods shall be substituted; (ii) in S. No. 2, for the entry in column (3), the entry, Semi-precious stones, unworked or simply sawn or roughly shaped shall be substituted; (iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds) (iv) in S. No. 3, for the entry in column
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GST – States – 09/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION Notification No. 09/2018-State Tax (Rate). No. GST-1018/C.R.16(4)/Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII 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 Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, makes the following amendments in the Government Notification of the Financ
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ituted; (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:- Explanation 2.- For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996
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GST – States – 08/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION Notification No. 08/2018-State Tax (Rate). No. GIST.1018/C.R.16(3)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, Sub-heading, Heading or Cha
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f this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc. or more and of length of 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. 9% 3. 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation.-For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 m
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GST – States – 07/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION Notification No. 07/2018-State Tax (Rate). No. GST-1018/C.R.16(2)/Taxation-1.-In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification of the Finance Department No. MGST-1017/C. R.-103(1)/Taxation-1 [Notification No. 2/2017 – State Tax (Rate)], dated the 29th June 2017, dated the 29th June 2017, published in the Ma
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No. 137, in column (3), after the words used in agriculture, horticulture or forestry the words, other than ghamella , shall be added ; (v) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry Vibhuti , shall be substituted ; (vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 151 Any chapter Parts for manufacture of hearing aids ; 2. The notification shall come into force on the 25th January, 2018. By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. _________________________________________________________________________________________ Note.-The principal notification was p
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GST – States – 06/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018 NOTIFICATION Notification No. 06/2018-State Tax (Rate). No. GST-1018/C.R.16(1)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government Notification of the Finance Department, No. MGST-1017/C. R. 104/Taxation-1 [Notification No. 1/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 183, dated the 29th June 2017, namely :- In the said notification,- (A) in Schedule I – 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :- 76A 13 Tamarind
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e entry in column (3), the entry Corduroy fabrics, velvet fabrics , shall be substituted ; (viii) in S. No. 224A, for the entry in column (2), the entry 6309 or 6310 , shall be substituted ; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads ; (B) in Schedule II-6%, – (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 32AA 1704 Sugar boiled confectionery ; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 46B 2201 Drinking water packed in 20 litres bottles ; (iii) in S. No. 56, for the entry in column (2), the entry 28
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thereto, the following serial numbers and the entries shall be inserted, namely:- 99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood ; (ix) S. No. 103 and the entries relating thereto shall be omitted; (x) S. No. 104 and the entries relating thereto shall be omitted; (xi) in S. No. 133, in column (3), after the words, Absorbent cotton wool , the words and brackets, [except cigarette filter rods] , shall be added; (xii) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 , shall be substituted ; (xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely:- 195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in Schedule III – 9%, – (i) in S. No. 3, in column (3), after the words derived from vegetable products the words and brackets,
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gles and shakes , the words, [other than bamboo wood building joinery] shall be added; (ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 163A 56012200 Cigarette Filter rods ; (x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in S. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (xii) after S. No. 399 and the entries re
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ked or simply sawn or roughly shaped] shall be substituted ; (iii) in S. No. 4, for the entry in column (3), the entry Synthetic or reconstructed semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] shall be substituted ; (iv) against S. No. 13, in column (3), the words and symbols, [other than bangles of lac/shellac] shall be omitted ; (v) against S. No. 17, in column (3), for the entry, the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in Schedule-VI – 0.125%,- (i) in S. No. 1, for the entry in column (3), the entry, All goods shall be substituted ; (ii) in S. No. 2, for the entry in column (3), the entry, Semi-precious stones, unworked or simply sawn or roughly shaped shall be substituted ; (iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserte
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GST – States – 02/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION [Notification No. 02/2018-State Tax (Rate)]. No.GST.1018/C.R.15(2)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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 amendments in the Government Notification of the Finance Department No. MGST.1017/C. R. 103(11)/Taxation-1 [Notification No. 12/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 182 dated the 29th June 2017, namely :- In the said notification, in the Table,- (a) against serial number 3, in the entry in column (3), after the w
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ll be inserted, namely :- (1) (2) (3) (4) (5) 19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. ; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely :- (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the follow
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ational Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation. – For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office ; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ; (j) against serial number 45, in the entry in column (3), – (i) in
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l be inserted, namely :- (h) services by way of fumigation in a warehouse of agricultural produce. ; (m) against serial number 60, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted ; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely :- (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3), – (i) after item (a), the following item shall be inserted, namely : – (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee ; ; (ii) in item (b), – (A) in sub-item (iv), the words upto higher secondary shall be omitted ; (B) after sub-item (iv), the following sub-item shall be inserted, namely : – (v) supply of online educational journals or periodicals : ; (C) in the pr
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ised sporting event ; (c) recognised sporting event ; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. _________________________________________________________________________________________ Note :-The principal notification was published in the Maharashtra Government Gazette, Extraordinary No. IVB 182 dated 29th June 2017, vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103(11)/Taxation-1 [Notification No. 12/2017 – State Tax (Rate)], dated the 29th June 2017, and was last amended by Finance Department Notification No. MGST-1017/C.R.-202(g)/Taxation-1 [Notification No. 47/2017-State Tax (Rate), dated the 14th November 2017 published in the Maharashtra Government Gazette, Extra-ordinary Part-IVB No. 374 dated the 14th N
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GST – States – 01/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION Notification No. 01/2018-State Tax (Rate). No.GST-1018/C.R.15(1)/Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification of the Finance Department No. MGST-1017/C. R. 103(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 182, dated the 29th June 2017, namely :- In the sai
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iddle Income Group-1 (MlG-1)/Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban); ; (III) after sub-item (f), the following sub-items shall be inserted, namely :- (g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities. ; (B) in item (v) ,- (I) in sub-item (a), for the word excluding , the word including shall be substituted ; (II) after sub-item (d), the following sub-item shall be inserted, namely :- (da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F.
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or providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Maharashtra Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation No. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x) and (xi) above. 9 – ; (b) against serial number 9, in the
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government entity, by way of lease of land. Nil – (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi) : Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 9 – ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be su
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by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Maharashtra Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation No. (iv)]. (iii) Support services other than (i) and (ii) above. 9 – ; (h) against serial number 24 ,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely :- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 – (ii) Support services to mining, electricity, gas and wate
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and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (iii) Tailoring services. 2.5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 – ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 – ; (l) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 – (iiia) Services by way of admi
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e case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation.-For the purposes of this paragraph, total amount means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or sub-lease. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note :-The principal notification was published in the Maharashtra Government Gazette, Extraordinary No. IV-B 182, dated the 29th June 2017, vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)], dated the 29th June 2017, and was last amended by Finance Department Notification No. MGST-1017/C.R.-202(f)/Taxation-1[Notification No. 46/2017-State Tax (Rate), dated the 14th November, 2017 published in the Maharashtra Government Ga
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GST – States – 129-F.T.-01/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 129-F.T. Howrah, the 25th day of January, 2018. No. 01/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendments in this Department notification 1135-F.T.[11/2017-State Tax (Rate)] dated the 28th June, 2017, namely:- In the said notification,- (i) in the Table, – (a) against serial number 3, in column (3),- (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely:- "(c) a civil structure or any other original wor
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sub-items shall be inserted, namely: – "(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralized cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities."; (B) in item (v),- (I) in sub-item (a), for the word "excluding", the word "including" shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: – "(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the foll
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a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 9 -"; (b) against serial number 9, in the entry in column (3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum cru
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hare of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. (iii) Real estate services other than (i) and (ii) above. Nil – 9 -"; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(vii) Time charter of vessels for transport
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g, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 -"; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the following subclause shall be inserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural produce."; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 – (iii) Support services to mining, electricity, gas and water distribution other t
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i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) "(iii) Tailoring services. 2.5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 -"; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 -"; (l) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) "(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 – (
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Seeks to amend notification No. 1137-F.T. dated 28/06/2017 so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under WBGST Act, 2017 to be taxed under RCM – GST – States – 131-F.T.-03/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 131-F.T. Howrah, the 25th day of January, 2018. No. 03/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following fur
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GST – States – 134-F.T.-06/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 134-F.T. Howrah, the 25th day of January, 2018. No. 06/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department notification No. 1125-F.T. [1/2017-State Tax (Rate)], dated the 28th June, 2017, namely:- In the said notification, – (A) in Schedule I-2.5%, (i) after serial No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "76A 13 Tamarind kernel powder"; (ii) after serial No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "78A 1404 or 3305 Mehendi paste in cones"; (iii)
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for the entry in column (2), the entry "6309 or 6310", shall be substituted; (ix) after serial No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads"; (B) in Schedule II-6%, – (i) after serial No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "32AA 1704 Sugar boiled confectionery"; (ii) after serial No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "46B 2201 Drinking water packed in 20 litres bottles"; (iii) in serial No. 56, for the entry in column (2), the entry "28 or 38", shall be substituted; (iv) after
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ntries relating thereto, the following serial numbers and the entries shall be inserted, namely: – "99A 4418 Bamboo wood building joinery" 99B 4419 Tableware and Kitchenware of wood"; (ix) serial No. 103 and the entries relating thereto shall be omitted; (x) serial No. 104 and the entries relating thereto shall be omitted; (xi) in serial No. 133, in column (3), after the words, "Absorbent cotton wool", the words and brackets,"[except cigarette filter rods]", shall be added; (xii) in serial No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be substituted; (xiii) after serial No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: – "195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers"; (C) in Schedule III-9%, – (i) in s
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brackets,"[other than bio-pesticides mentioned against S. No. 78A of schedule -II]" shall be added; (vii) serial No. 99, and the entries relating thereto, shall be omitted; (viii) in serial No. 137F, in column (3), after the words, "shingles and shakes", the words, "[other than bamboo wood building joinery]" shall be added; (ix) after serial No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "163A 56012200 Cigarette Filter rods"; (x) for serial No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel"; (xi) in serial No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray g
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mbling, or horse racing in race club" (E) in Schedule-V-1.5%, – (i) serial No. 2, and the entries relating thereto, shall be omitted; (ii) in serial No. 3, for the entry in column (3), the entry "Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" shall be substituted; (iii) in serial No. 4, for the entry in column (3), the entry "Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]" shall be substituted; (iv) against serial No. 13, in column (3), the words and symbols, "[other than bangles of lac/shellac]" shall be omitted; (v) against serial No. 17, in column (3), for the entry, the entry "Imitation jewellery [other than ba
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GST – States – 135-F.T.-07/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 135-F.T. Howrah, the 25th day of January, 2018. No. 07/2018-State Tax (Rate) In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1126-F.T. [2/2017-State Tax (Rate)], dated the 28th June, 2017, namely:- In the said notification, – (1) in the Schedule, (i) in serial No. 102, for the entry in column (3), the entry "Aquatic feed including shrimp f
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GST – States – 136-F.T.-08/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 136-F.T. Howrah, the 25th day of January, 2018. No. 08/2018-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), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt the State tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the
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pecification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 500 cc or more and of length of 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 3 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4.
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Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017. – GST – States – F.12(56)
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Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-50 dated 29-06-2017 regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017. – GST – States – F.12(5
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Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-40 dated 29-06-2017 regarding rate schedule under section 9(1) of Rajasthan Goods and Services Tax Act, 2017. – GST – States – F.12(56)FD/Ta
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GST – States – F.12(56)FD/Tax/2017-Pt.-II-172 – Dated:- 25-1-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 25, 2018 In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in this departments notification number F.12(56)FD/Tax/2017-Pt-I-41, dated the 29 June, 2017, as amended from time to time, namely:- AMENDMENTS In the said notification, (1) in the Schedule,- (i) in serial number 102, for the existing entry in column (3), the entry Aquatic feed including shrimp feed and prawn feed, poultry feed
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