Goods and Services Tax

GST – States – G.S.R.057/P.A.5/2017/S.164/Amd.(7)/2017 – Dated:- 28-11-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 28th November, 2017 No. G.S.R.057/P.A.5/2017/S.164/Amd.(7)/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on and with effect from the 15th day of November, 2017. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the pur

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tal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. . 5. In the said rules, after rule 107, the following rule shall be inserted, namely:- 107A. Manual filing and processing.-Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. . 6. In the said rules, after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authori

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Commissioner of State Tax or the State Tax Officer, within six months from the date of communication of the said decision or order. . 7. In the said rules, in rule 124, – (a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:- "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. ; and (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. . 8. In the said rules, after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered

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s or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ______, solemnly affirm and certify that in respect of the refund amounting to Rs. _____/ with respect to the tax, interest, or any other amount for the period from ______ to ______, claimed in the refund application, the inci

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×4÷3)-2] 1 2 3 4 5 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount(1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) -calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14.

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/102 – Dated:- 28-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 28th November 2017 F.NO.FIN/REV-3/GST/1/08 (Pt-1)/102.- In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 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 further amendments in the notification of the Government Of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/l/08 (Pt-1) O , dated the 30th June, 2017, namely:- In the said notification, in the Table, – (a) Against serial number 11A, for

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/101 – Dated:- 28-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 28th November 2017 F.NO.FIN/REV-3/GST/1/08 (Pt-1)/101.- 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 Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, 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 notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN[REV-3/GST/1/08 N dated the 30th June, 2017, namely:- In the said notification, in the Table, – (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Central Goo

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ed tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged goods and on services used in supplying the service has not been taken [Please refer to Explanation no. (iv). ; (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumpti

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part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. , (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: '(i) manufacture

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Seeks to provide concessional GST Rate of 2.5% on Scientific equipments. – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/100 – Dated:- 28-11-2017 Notification – Circular

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Amend NT No. 2-2017 CT(R) GST Exemption(Amendment in F.NO.FIN/REV3/GST(Pt-1) “E”, 30th June,2017) – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/097 – Dated:- 28-11-2017 Notification – Circular

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Amend NT No.1-2017 CT(R) GST Tax Rate (Amendment in F.NO.FIN/REV3/GST(Pt-1) “D”, 30th June,2017) – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/096 – Dated:- 28-11-2017 Notification – Circular

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The Nagaland Goods and Services Tax (Twelfth Amendment) Rules, 2017. – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/103 – Dated:- 28-11-2017 Notification – Circular

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/095 – Dated:- 28-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 28th November 2017 F.NO.FIN/REV-3/GST/1/08 (Pt-1)/95.- In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of issue of this notification. 2. In the Nagaland Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the words, figures and letters on or

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ferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furn

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GST – States – S.O.90/P.A.5/2017/S.148/2017 – Dated:- 28-11-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 28th November, 2017 No. S.O.90/P.A.5/2017/S.148/2017.-In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outwar

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GST – States – GST 1017/C.R. 216/Taxation-1 – Dated:- 28-11-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk Mantralaya, Mumbai 400 032, dated 28th November 2017 NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1017/C.R. 216/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby appoints the 1st day of July, 2017, as the date on which the pro

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GST – States – 41/2017- State Tax (Rate) – Dated:- 28-11-2017 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F3(59)/Fin (Rev-I) / 2017-18/ DS-VI/768 Dated: 28/11/2017 Notification No. 41/2017- State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Delhi in the Department of Finance (Revenue-1), No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F3 (15)/Fin/(Rev-I)/2017-18/DS-VI/382, dated the 30th June, 2017, namely:- In the said notification- (A) in Schedule I- 2.5%,- (i) for S. No. 1 and the entries relating thereto, the following shall be

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ANNEXURE] ; (iii) Serial Numbers 3, 4, 5, 6 and the entries relating thereto shall be omitted; (iv) in Serial Number 16, for the entry in column (3), the entry All goods [other than fresh or chilled] and put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be substituted; (v) in Serial Number 23, in the entry in column (3) , after the word frozen , the words , put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions

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ring a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be inserted; (ix) in Serial Number 58, in the entry in column (3), after the words Meal, powder, the words Flour , shall be inserted; (x) Serial Number 60 and the entries relating thereto shall be omitted; (xi) in Serial Number 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for Serial Number 72 and the entries relating thereto, the following shall be substituted namely:- 72. 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) for Serial Number 78 and the entries relating thereto, the following shall be substituted namely:- 78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included suc

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l sulphur ; (xviii) in Serial Number 135, in column (3), after the words, figures and letters natural boric acid containing not more than 85% of H3BO3 the brackets and words (calculated on dry weight) shall be inserted; (ix) after Serial Number 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 156A 2621 Fly Ash ; (xx) for Serial Number 189 and the entries relating thereto, the following shall be substituted, namely:- 189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft ; (xxi) after Serial Number 197 and the entries relating thereto, the following serial number and the entries against them shall be inserted, namely:- 197A. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 197B. 4112 Leather further prepared after tanning or crusting, including

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made up nets, of textile materials 218D. 5609 Products of coir ; (xxiii) after Serial Number 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ; (xxiv) for Serial Number 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- 224. 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ; (xxv) after Serial Number 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A. 6309 Worn clothing and other worn articles; rags ; (xxvi) after Serial Number 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 225A. 6815 Fly ash bricks or fly ash aggregate with 90

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bber latex 259B. 9507 Fishing hooks 259C. 9601 Worked corals other than articles of coral ; (B) in Schedule II-6%,- (i) Serial Numbers 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted; (ii) for Serial Number 11 and the entries relating thereto, the following shall be substituted namely:- 11. 0402 91 10, 0402 99 20 Condensed milk ; (iii) in Serial Number 14, in column (3), the words and desiccated coconuts , shall be omitted; (iv) after Serial Number 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 32A. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B. 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ; (v) in Serial Number 43, for the

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llowing shall be substituted namely:- 70 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink ; (xi) Serial Numbers 71, 86, 87, 88 and the entries relating thereto shall be omitted; (xii) for Serial Numbers 89, 90 and the entries relating thereto, the following shall be substituted namely:- 89 4202 22 20 Hand bags and shopping bags, of cotton 90 4202 22 30 Hand bags and shopping bags, of jute ; (xiii) in Serial Number 139, in column (3), after the words with rubber or plastics , the brackets and words [other than jute twine, coir cordage or ropes] shall be inserted; (xiv) Serial Number 140, and the entries relating thereto shall be omitted; (xv) in Serial Number 141, in column (3), after the words specified or included , the brackets and words [other than products of coir] shall be inserted; (xvi) Serial Number 152, and the entries relating thereto shall be omitted; (xvii) for Serial Number 1

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sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines shall be substituted; (xxiii) after Serial Number 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 201A. 8509 Wet grinder consisting of stone as a grinder ; (xxiv) after Serial Number 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 207A. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles ; (xxv) for Serial Number 215 and the entries relating thereto, the following shall be substituted namely:- 215. 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof ; (xxvi) in Serial Number 216, in column (3), after the word corrective , the brackets and words [other than goggles for correcting vision] shall be inserted; (xxvii) in

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er 1, and the entries relating thereto, shall be omitted; (ii) Serial Number 10, and the entries relating thereto, shall be omitted; (iii) in Serial Number 12, for the entry in column (3), the entry Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak] ,shall be substituted; (iv) after Serial Number 12 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 12A. 1804 Cocoa butter, fat and oil 12B. 1805 Cocoa powder, not containing added sugar or sweetening matter 12C. 1806 Chocolates and other food preparations containing cocoa ; (v) in Serial Number 13, for the entry in columns (2) and (3), the following entries shall be substituted namely:- 1901 [other than 1901 20 00] Malt extract, food preparations of flour,

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16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 16A. 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee ; (ix) Serial Numbers 18, 19 and 20 and the entries relating thereto, shall be omitted; (x) in Serial Number 23, for the entry in column (3), the entry, Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] shall be substituted; (xi) after Serial Number 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 24A. 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] ; (xii) after Serial Number 26 and the entries re

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0% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST] shall be substituted; (xvii) in Serial Number 52, for the entry in column (3), the entry Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes shall be substituted; (xviii) in Serial Number 54A, for the entry in column (3), the entry Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings shall be substituted; (xix) Serial Number 55, and the entries relating thereto, shall be omitted; (xx) after Serial Number 57 and the entries relating theret

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reto, the following serial number and the entries shall be inserted, namely:- 60A. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani] ; (xxv) in Serial Number 61, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or

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wing serial number and the entries shall be inserted, namely: – 62A. 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 ; (xxviii) after Serial Number 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 71A. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives ; (xxix) after Serial Number 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 72A. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles ; (xxx) after Serial Number 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namel

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ared paint or varnish removers ; (xxxiii) after Serial Number 94 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 94A. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B. 3820 Anti-freezing preparations and prepared de-icing fluids ; (xxxiv) after Serial Number 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 104A. 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics ; (xxxv) after Serial Number 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 107A. 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanit

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forms, other than waste and scrap; articles of hard rubber 123C. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material ; (xl) in Serial Number 124, for the entry in column(3), the entry Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, mapcases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute] shall be substituted; (xli

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ing serial numbers and the entries against them shall be inserted, namely: – 137A. 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B. 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C. 4412 Plywood, veneered panels and similar laminated wood 137D. 4413 Densified wood, in blocks, plates, strips, or profile shapes 137E. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 137F. 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 137G. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware ; (xlvi) after Serial Nu

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ries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 177B. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 177C. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 177D. 6801 Setts, curbstones and flagstones, of natural stone (except slate) 177E. 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental

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nst them shall be inserted, namely: – 182A. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 182B. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 182C. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 182D. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash br

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g ceramics 185B. 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 185C. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 185D. 6914 Other ceramic articles ; (lvii) after Serial Number 189 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 189A. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189B. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189C. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having a

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rked ; (lx) after Serial Number 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 192A. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms ; (lxi) after Serial Number 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 195A. 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] ; (lxii) in Serial Number 235, for the entry in column (3), the entry Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), bar

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el shall be substituted; (lxvi) in Serial Number 238, for the entry in column (3), the entry Other articles of iron or steel shall be substituted; (lxvii) after Serial Number 252 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 252A. 7418 All goods [other than table, kitchen or other household articles of copper; Utensils] ; (lxviii) in Serial Number 253, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 7419 Other articles of copper ; (lxix) in Serial Number 262, for the entry in column (3), the entry Unwrought Aluminium shall be substituted; (lxx) in Serial Number 271, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); alumin

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ure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] ; (lxxv) in Serial Number 303A, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal ; (lxxvi) after Serial Number 303A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 303B. 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 303C. 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or des

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placement pumps [8413 60] 317B. 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] ; (lxxx) in Serial Number 320, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] ; (lxxxi) in Serial Number 324, for the ent

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tors, conveyors, teleferics) 327C. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D. 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers ; (lxxxiv) in Serial Number 335, for the entry in column (3), the entry Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof shall be substituted; (lxxxv) in Serial Number 361, for the entry in column (3), the entry Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpeni

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ewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws shall be substituted; (xc) after Serial Number 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 369B. 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals ; (xci) in Serial Number 375, for the entry in column (3), the entry Electrical transformers, static converters (for example, rectifiers) and inductors shall be substituted; (xcii) after Serial Number 376 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 376A. 8506 Primary cells and primary batteries 376B. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wip

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e loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set shall be substituted; (xcv) after Serial Number 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 380A. 8519 Sound recording or reproducing apparatus ; (xcvi) after Serial Number 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 381A. 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 ; (xcvii) in Serial Number 383, for the entry in column (3), the entry Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc] shall be substituted; (xcviii) after Serial Number 383 and the entries relati

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l Number 388 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 388A. 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B. 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 ; (ci) in Serial Number 390, for the entry in column (3), the entry Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or

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m any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material ; (cv) Serial Number 410, and the entries relating thereto, shall be omitted; (cvi) in Serial Number 411, for the entry in column (3), the entry Spectacles [other than corrective]; goggles including those for correcting vision shall be substituted; (cvii) after Serial Number 411 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 411A. 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B. 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading

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rveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders ; (cviii) in Serial Number 412, for the entry in column (3), the entry Balances of a sensitivity of 5 cg or better, with or without weights shall be substituted; (cix) after Serial Number 413 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 413A. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 413B. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses ; (cx) after Serial Number 423

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time-recorders) 425B. 9107 Time switches with clock or watch movement or with synchronous motor 425C. 9108 Watch movements, complete and assembled ; (cxiii) in Serial Number 427, for the entry in column (3), the entry Other clock or watch parts shall be substituted; (cxiv) in Serial Number 428, for the entry in column (3), the entry Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements shall be substituted; (cxv) after Serial Number 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 428A 9111 Watch cases and parts thereof ; (cxvi) in Serial Number429, for the entry in column (3), the entry Clock cases and cases of a similar type for other goods of this chapter, and parts thereof shall be substituted; (cxvii) after Serial Number 429 and the entries relating thereto, the following serial numbers and the entries against t

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instruments 429H. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds ; (cxviii) after Serial Number 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 435A. 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] ; (cxix) in Serial Number 437, for the entry in column (3), the entry Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof shall be substituted; (cxx) in Serial Number 438, for the entry in column (3), the entry Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted

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owing serial number and the entries shall be inserted, namely: – 440A. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes ; (cxxiii) in Serial Number 441, for the entry in column (3), the entry Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] shall be substituted; (cxxiv) after Serial Number 441 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 441A. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 441B. 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except

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imated displays, used for shop window dressing ; (cxxviii) after Serial Number 452-O and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 452P. Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; (D) in Schedule-IV-14%, – (i) Serial Numbers 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted; (ii) in Serial Number 46, in column (3), for the words in the brackets, and Rear Tractor tyres , the words rear tractor tyres; and of a kind used on aircraft , shall be substituted; (iii) Serial Numbers 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113

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l Numbers 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in Serial Number 141, in column (3), after the words and figures heading 8508 the words and brackets [other than wet grinder consisting of stone as a grinder] shall be inserted; (x) Serial Numbers 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in Serial Number 151, for the entry in column (3), the entry Digital cameras and video camera recorders [other than CCTV] shall be substituted; (xii) Serial Numbers 152, 153 and the entries relating thereto, shall be omitted; (xiii) in Serial Number 154, in column (3), after the words and figures in the brackets, not exceeding 20 inches , the words ; and set top box for television shall be inserted; (xiv) Serial Numbers 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 21

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GST – States – 45/2017 – Dated:- 28-11-2017 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No.F3 (63)/Fin (Rev-I)/2017-18/DS-VI/771 Dated: 28/11/2017 Notification No. 45/2017- State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), (hereafter in this notification referred to as "the said Act"), the Lt. Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the state tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 2.5 percent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the

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opment Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (

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the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. 3. Departments and laboratories of the Central Government and State Governments, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read On

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software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches. (i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and en

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GST – States – 44/2017- State Tax (Rate) – Dated:- 28-11-2017 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No.F3 (62)/Fin (Rev-I)/2017-18/DS-VI/770 Dated: 28/11/2017 Notification No. 44/2017- State Tax (Rate) In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Delhi in the Department of Finance (Revenue-I), No.5/2017-State Tax (Rate), dated the 30th June, 201

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GST – States – 43/2017- State Tax (Rate) – Dated:- 28-11-2017 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No.F3 (61)/Fin (Rev-I)/2017-18/DS-V1/ 769 Dated: 28/11/2017 Notification No. 43/2017- State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the

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GST – States – 51/2017 – State Tax – Dated:- 28-11-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 51/2017 – State Tax Date: 28th October, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the words, fig

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he supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to expor

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Amend NT No.4_2017 CT(R) Reverse charge on raw cotton (Amendment in F.NO.FIN/REV-3/GST/I/08 (Pt-I) “G”,30th June,2017) – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/098 – Dated:- 28-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08 (Pt-1) 98 Dated: 28th November 2017 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/105 – Dated:- 28-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/105 Dated: 28th November 2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/104 – Dated:- 28-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08 (Pt-1)/104 Dated: 28th November 2017 NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details of outwa

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Amend NT No. 5-2017 CT(R) Restriction on ITC (Amendment in F.NO.FIN/REV-3/GST/I/08 (Pt-I) “H”,30th June,2017) – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/099 – Dated:- 28-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FlN/REV-3/GST/1/08 (Pt-1)/99 Dated: 28th November 2017 NOTIFICATION In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on

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Customs – 41 /2017 – Dated:- 28-11-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU – 575 010 Tel: 0824-2408164 Fax: 0824-2407100 E-mail:commr-cusmnglr@nic.in C.No. S-26/04/2016 Cus Tech Date: 28.11.2017 PUBLIC NOTICE NO. 41 /2017 Subject: Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg. Attention of the Importers, Customs Brokers, Steamer Agents, Liners and the members of Trade is invited to the Board s Circular No.46/2017- Customs dated 24.11.2017 on the above subject. 2. Ch IX of the Customs Act provides for deposit of goods into a customs bonded warehouse licensed under section 57 or 58 or 58A without payment of duty and the procedures to be followed with respect to the warehoused goods. Sub-section (5) of section 59 provides that the importer is at liberty to transfer the ownership of such goods to another person while the goods remain deposited in the warehouse. 3. It is to be noted that the va

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bonding on the value determined under section 14 of the Customs Act. 4. However, the transaction of sale / transfer etc. of the warehoused goods between the importer and any other person may be at a price higher than the assessable value of such goods. Such a transaction squarely falls within the definition of supply as per section 7 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, CGST Act ) and shall be taxable in terms of section 9 of the CGST Act read with section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as, IGST Act ). It may be noted that as per sub-section (2) of section 7 of the IGST Act, any supply of imported goods which takes place before they cross the customs frontiers of India, shall be treated as an inter-State supply. Thus, such a transaction of sale/transfer will be subject to IGST under the IGST Act. The value of such supply shall be determined in terms of section 15 of the CGST Act read with section 20

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remain deposited in the warehouse the customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under section 68, shall the deferred duty be collected, at the value as had been determined under section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated at Para 5.1 above. An illustrative chart on in bond sales and clearance thereof is attached as Annexure. 6. Difficulties in implementation, if any, may be brought to the notice of this office. ( Dr. M. Subramanyam ) COMMISSIONER ANNEXURE to Public Notice No. 41/2017 dated 28.11.2017 Sale of goods in a Bonded Warehouse and clearance thereof: ILLUSTRATION Box-I Box-II Box-III Box-IV Goods imported by A on 2nd July 2017. Importer wants to deposit the goods in a bonded warehouse to defer duty. Importer files an into bond bill of entry and the goods are deposited in a Bonded Warehouse. BCD and IGST (Section 3(7) of Customs Tariff Act 1975) are deferred. Illustration of duty defe

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Comments are inviting on Know Your Customer (KYC) norms – Goods and Services Tax – GST – Dated:- 27-11-2017 – Circular No. /2017-Customs F.No.450/178/2015-CUS- IV Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Room No. 227B, North Block, New Delhi, dated the November, 2017 To All Principal Chief Commissioner/Chief Commissioner of Customs /Custom (Preventive), All Principal Commissioner/Commissioner of Customs / Customs (Preventive), Subject: – Know Your Customer (KYC) norms-regarding Sir /Madam, Kind reference is invited to Board s Circular Nos. 07/2015-Customs dated 12.02.2015 and 13/2016-Customs dated 26.04.2016 on the subject cited above. 2. In line with the KYC norms stipulated by the R

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ndividuals to produce present/current proof of address. For such cases, it was decided that proof of identity collected by the representative of the authorized courier at the time of delivery of such consignments to an individual consignee along with recording of address of the place where such consignments would be delivered to the consignee by the authorized courier companies, would suffice for KYC verification [Circular No. 13/2016-Customs dated 26.04.2016 refers]. In order to further simplify and clarify the procedure in this regard, Board has decided that in case of import or export through courier by an individual, Aadhaar card or passport or PAN or Driving License or Voter ID card shall suffice for KYC verification however recording

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Goods and Services Tax – Started By: – K.Srinivasan Kuppuswamy – Dated:- 27-11-2017 Last Replied Date:- 7-6-2018 – Sir,We are sending the semi finished goods for machining to job worker. After machining the job worker sends the finished goods to us. The swarf / borings generated out of machining is being sold by the job worker on payment of applicable GST.The job worker issues us the credit note for the material value sold by them on our behalf.In this context I request your valuable opinion whether the GST applicable on credit note issued by the job worker for the material value.RegardsK Srinivasan – Reply By ANITA BHADRA – The Reply = Sir , In terms of Section 143(5) of CGST Act 2017 – any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered In case your job worker is registered , sale of scrap will be treated as

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te, same will be against what ??? Against his job charges, not possible in present scenario. Job worker has retained money from scrap sales, if he has been authorised to make scrap sale. No need of credit note as the basic amount excluding GST can be set off against job charges receivables due. The same is treated at par with payment made by principal to jobworker. Alternatively you can raise supply invoice to job worker for supply of waste of payment of gst. practically think of entries from return perspective, impact of debit / credit note will be on your sales which may not get reconciled with sales in balance sheet. As already shared by friends, no GST but take practical view from all aspects. – Reply By K.Srinivasan Kuppuswamy – The Reply = SirWe are sending raw castings for machining After machining the borings(waste) cleared by job worker directly to the scrap vendor on payment of applicable Gst The job worker issues credit note to the principal for the scrap material valueSince

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ST for job charges. . The swarf / borings generated out of machining is being sold by the job worker on payment of applicable GST to the scrap vendorThe job worker issues us the credit note on us for the material value only without gst since already GST charged by him while removing..That credit will attract GST or not. I request your valuable opinion whether the GST applicable.RegardsK Srinivasan – Reply By Ramaswamy S – The Reply = The job work charges can be negotiated with the job worker for the net quantity and the job worker sells the scrap arising during the course of job work.The job worker pays the GST on the scrap sold by him.This will reduce unnecessary paper work and complications.RegardsS.Ramaswamy – Reply By Ganeshan Kalyani – The Reply = In my view, the job worker need not issue credit note for scrap sold by him. If even if does then in my view there is not tax applicable on such credit note. Or otherwise , as suggested by Sri Ramaswamy Sir, negotiate the job worker. – R

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Valuation of goods under GST – Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 27-11-2017 Last Replied Date:- 2-12-2017 – Dear Experts, We have an order for manufacture & supply of machinery wherein customer is providing some free issue imported spares but the custom duty and clearing charges etc are being paid by us. As per Excise valuation Rules, the landed cost of such free issue was included in assesable value. Kindly advise whether the free issue mtls value is to be included in value for charging GST. As per section 5 of IGST Act read with section 15 of the CGST Act The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of g

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Regards – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Section 15 (2) (b) of CGST Act, 2017 the value of supply shall include any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both. Value of free supply materials by the recipient of the supply is to be included in the transaction value, if the same is not included in the price. If the transaction value is already loaded with the value of free supply material no further addition is required. How can you pay custom duty and clearing charges when the materials are imported by the recipient of the supply. Please clari

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Goods and Services Tax – Started By: – Pon Ramar – Dated:- 27-11-2017 Last Replied Date:- 28-6-2018 – Sir,I do pure man power supply service to both CENTRAL and state Government. Who should pay the GST? Service provider or receiver? – Reply By KASTURI SETHI – The Reply = Servicer Provider should pay GST. – Reply By Pon Ramar – The Reply = Sir can you tell me by which act, notification number and date with full details. How much percentage should I pay? – Reply By KASTURI SETHI – The Reply = Manpower service is out of RCM after implementation of GST. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat

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ent or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services. Services To Govt……were not exempted in erstwhile Service Tax Act, which has been recently introduced vide Notification No. 12/2017-CGST dated 28.06.17, but for Pure Services only and that too for services performed which is in relation to function entrusted to Panchayat under Article 243G of Constitution. (Specific Restriction) (Article 243G) Agriculture, including agricultural extension. Land improvement, implementation of land reforms, land consolidation and soil conservation. Minor irrigation, water management and watershed development. Animal husbandry, dairying and poultry. Fisheries. Social forestry and farm forestry. Minor forest produce. Small scale industries, including food processing industries. Khadi, village and cottage industries. Rural housing. Dr

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industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. 10. Slum improvement and upgradation. 11. Urban poverty alleviation. 12. Provision of urban amenities and facilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums. 15. Cattle pounds; prevention of cruelty to animals. 16. Vital statistics including registration of births and deaths. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences. 18. Regulation of slaughter houses and tanneries. CONCLUSION Lets say if Querist is into supply of Manpower to GST Office, would it get covered under Article

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eanliness of Roads, Public places is function of Municipal corporation. If the said activity is outsourced i.e. Manpower is supplied by you, then NO GST. Likewise, if Manpower supplied by your company is performing the work which MC has to execute / or is covered under Article 243W as shared earlier, GST shall be NIL. – Reply By KASTURI SETHI – The Reply = Sh.CS Sanjay Malhotra Ji, Sir,. MRI done by you. Clouds vanished. Words fail to express my thanks. – Reply By salamat shidvankar – The Reply = Dear All,thanks for sharing your expert view, i would be glad if you answer my query which is. A company registered under GST gets a contract to operate Pay and park from municipal corporation by paying a license fees as monthy compensation and allowing me to collect money from general public who uses the pay and park facility as per their Tariff defined. Municipal corporation is charging GST on License fees as per renting of immovable property. now municipal corporation is not allowing me to

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Goods and Services Tax – Started By: – Sagar Rijal – Dated:- 27-11-2017 Last Replied Date:- 2-12-2017 – How is debit note issued by the supplier treated by the receiver? Please elaborate in brief Sir. – Reply By ANITA BHADRA – The Reply = Dear Sir Supplier will indicate details of debit note in his GSTR 1 . Recipient will either accept or reject Debit note issued by the supplier in GSTR 2 It s a same way like Recipient does in case of tax invoice . Regards – Reply By Sagar Rijal – The Reply = Thank you Mam for your kind information. – Reply By Kishan Barai – The Reply = You can make it in Microsoft Excel on your own format with your company logo & address with following content. (a) name, address and Goods and Services Tax Identificati

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