Goods and Services Tax

Goods and Services Tax – Started By: – ShubhaDeep Roy – Dated:- 16-11-2017 Last Replied Date:- 17-11-2017 – Dear Sir,As Mehandi and Mehandi Cone is derived from Henna Plant hence both should be considered as Vegetable product.Also it is covered under Agro Industry which again denotes the same that both the products is a Vegetable product.With the above two definitions both should clearly come under HSN 1404.Can you please help me in getting the actual GST Rate on these products as it is not mentioned clearly anywhere and I am finding it difficult to deal with it.With Regards,ShubhaDeep Roy – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Schedule III Sl. No. 4 & 5 of Notification No. 1/2017-Central Tax (Rate) dated 28

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palan Ranganathan – The Reply = Sir, In continuation of my reply dated 16.11.2017 betal leaves falling under heading 1404 90 40 will attract 'Nil' rate of gst vide Sl. No. 93 of the Schedule appended to Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Nice explanation by Renganathan Sir – Reply By KASTURI SETHI – The Reply = In support of the reply of Sh.Rangnathan, Sir, here is case law which clears the classification of Heena Cone under HSN 1404. Though it pertains to pre-GST era still it is relevant to post here on the issue. 2015 (328) E.L.T. 468 (Tri. – Del.) = NEHA HERBALS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-I [ 2015 (12) TMI 10 – CESTAT NE

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Goods and Services Tax – GST – Dated:- 16-11-2017 – The Union Cabinet chaired by the Prime Minister Narendra Modi has given its approval for the creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority (NAA) under GST, following up immediately on yesterday's sharp reduction in the GST rates of a large number of items of mass consumption.This paves the way for the immediate establishment of this apex body, which is mandated to ensure that the benefits of the reduction in GST rates on goods or services are passed on to the ultimate consumers by way of a reduction in prices. The establishment of the NAA, to be headed by a senior officer of the level of Secretary to the Government of India with fo

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that the full benefits of input tax credits and reduced GST rates on supply of goods or services flow to the consumers. This institutional framework comprises the NAA, a Standing Committee, Screening Committees in every State and the Directorate General of Safeguards in the Central Board of Excise & Customs (CBEC). Affected consumers who feel the benefit of commensurate reduction in prices is not being passed on when they purchase any goods or services may apply for relief to the Screening Committee in the particular State. However, in case the incident of profiteering relates to an item of mass impact with 'All India' ramification, the application may be directly made to the Standing Committee. After forming a prima facie view

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Fins Tube Heat Exchange – Goods and Services Tax – Started By: – Manish Sulakshane – Dated:- 16-11-2017 Last Replied Date:- 16-11-2017 – Dear Sir,We are manufacturer of Finned Tube Heat Exchange units

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Goods and Services Tax – Started By: – Varsha Baid – Dated:- 16-11-2017 Last Replied Date:- 18-12-2017 – I have a query where one Indian company is serving a foreign company as an agent for procuring goods from overseas and selling the goods to India, the outgoing payment and incoming payment is effected to the foreign company and the Indian company is charging services in respect to the buying and selling arrangement.Is the Indian company liable to charge gst on such services or not since the service is export oriented being served to a foreign entity in foreign currency without any value addition of the goods in India or anywhere. – Reply By KASTURI SETHI – The Reply = Ultimately enjoyment of service is in India Hence taxable. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = It is taxable. – Reply By Varsha Baid – The Reply = Thanks for your reply. But still I have a doubt that beneficiary is foreign company and services rendered is outside India. India company is only acting as an a

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ed outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8. Explanation 1 of Section 8 of IGST Act, 2017 stipulates that- For the purposes of this Act, where a person has,- (i) an establishment in India and any other establishment outside India; (ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or (iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons. In my opinion conditions (i) to (iv) of Section 2 (6) of IGST Act, 2017 are satisfied and hence what you are do

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on should be apparent.Thanks – Reply By KASTURI SETHI – The Reply = Dear Sh.Kalyani Ji,. I want to further share with you on this issue. Procurement of purchase order is a Supply of Service. And selling the goods is supply of goods. In this case both are not independent. They are completely intermingled. – Reply By Varsha Baid – The Reply = Thank u for your responses.I am putting the query in a more detailed way :A Uae company hires an agent in india who is arranging the supplies from Europe and USA and the subsequent selling arrangements to Indian customers. The shipments are coming from Europe/USA ports to Indian ports, there is nowhere agent's involvement in stocking or adding any value to such goods in India or anywhere. The deliveries of goods are taken by the customers upon payment to the uae company. The Indian agent is simply facilitating the sales for uae company as an agent directly from European Port. – Reply By KASTURI SETHI – The Reply = In view of revised query by the

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urchase and sale in foreign country ? Are you mentioning India on the basis of consignment passed through Indian Territory ? Were the goods unloaded in Indian territory ? I have not mentioned 'India' as non-taxable territory ? – Reply By Ganeshan Kalyani – The Reply = What is the model of transaction? – Reply By KASTURI SETHI – The Reply = As per Section 2(79) of CGST Act non-taxable territory means the territory which is outside the taxable territory; e.g. any foreign country etc. Commission Agent cannot be owner of goods. He is only intermediary only. Also read the concept of High Sea Sales. – Reply By KASTURI SETHI – The Reply = Also read this Notification 10/2017-IGST(Rate) dated 28.6.17 Sl. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1 Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. Any person Located in a non-taxable territory Any person

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tra Ji,. Sir thanks for finalisation of the issue. All doubts stand cleared now. The querist must be satisfied now. – Reply By ANITA BHADRA – The Reply = Dear Sir / Madam In my view it is not export of services in the light of following provisions of IGST Act 2017:- Section 7(5) of IGST Act which provides Supply of goods or services or both,- (a) when the supplier is located in India and the place of supply is outside India; (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or (c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. A plain reading of above provisions imply that where the location of supplier( service provider) is in India and place of supply is outside India it would be regarded as interstate supply and therefore fall under purview of section 5 of IGST act and hence leviable to IGST.

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directly impacting the foreign company's bank account. Your services will be treated as intermediary services and in case of intermediary services place of supply is Location of supplier . Actually in order to determine, whether the supply is Intra State supply or Inter State supply, two factors are involved and they are (1) Place of supply, (2) Location of supplier. If both are in same state then supply is 'Intra State and if they are in different State , the supply will be 'Inter State supply' Now come back to your case. In your case the supply is intermediary services. In Intermediary services the place of supply will always be the 'Location of supplier (Please refer Section 13(8)(b) of IGST Act, 2017). So the both factors are 'Location of supplier' and you will charge CGST+SGST. Your services will not be covered in Export of Services because the place of supply is India. – Reply By vijay kumar – The Reply = In my view, there are two supplies involved –

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 16-11-2017 Last Replied Date:- 19-11-2017 – Hi,Please suggest whether the limit of 20 lacs is applicable on exporters of services also as this limit now covers Inter state supply also.ThanksArchna Gupta – Reply By KASTURI SETHI – The Reply = Yes, the value of export is to be included while arriving at threshold limit of ₹ 20 lakhs. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Yes, applicable. – Reply By Ramaswamy S – The Reply = Exporters need to be registered under GST irrespective of the Turnover Limit. Please refer Section 24 – Compulsory registration. It says persons making Inter state supplies. Export is an Inter State Supply. Regards S.Ramaswamy – Reply By Archna

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or exemption applicable on export of services – Reply By Ramaswamy S – The Reply = It is advisable to register under GST rather than seeking exemption from registration under the threshold.RegardsS.Ramaswamy – Reply By KASTURI SETHI – The Reply = Rightly advised by Sh.S.Ramaswamy Sir. – Reply By Ganeshan Kalyani – The Reply = I too agree with the views of the experts. – Reply By Kishan Barai – The Reply = ITXC on exports would only be allowed if you have GSTN number – Reply By Kishan Barai – The Reply = ITC for exports would be only allowed if you have GST number – Reply By CS SANJAY MALHOTRA – The Reply = GSTN no should replace completely the IEC code in times to come. Retention of GSTIN as suggested by my friends would gain the company. –

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 16-11-2017 Last Replied Date:- 19-2-2018 – We have manufacturing of Pharmaceutical machinery and exported the same. Now we have to give them paid service.We have letter of undertaking obtaining from GST Council.Whether we have to raise the Tax invoice without GST or charge GST.In short can we use LUT for exemption of GST for services render to foreign customers.If yes, what type of document to be kept for submission to jurisdiction officer/Assessment officer. – Reply By Ganeshan Kalyani – The Reply = Export of service is exempted. – Reply By Ramaswamy S – The Reply = Dear Querist – please elaborate the question to have the clarity to reply. RegardsS.Ramaswamy – Reply By

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s , You can use LUT for exemption of GST for Export of Services .. Till the time FORM GST RFD-11 is available on the common portal, you may download the FORM GST RFD-11 from the website of the Central Board of Excise and Customs (www.cbec.gov.in) and furnish the duly filled form to the jurisdictional Deputy/Assistant Commissioner having jurisdiction over their principal place of business. The LUT shall be furnished on your letter head , in duplicate, and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor. Documents for LUT: Self-declaration to the effect that the conditions of

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 16-11-2017 Last Replied Date:- 19-11-2017 – Sir We are located in the area based exempted area, and its beneficial for us to sell locally.I want to ask that can we have multilpe GST nos in the same state/city with different address but having the same Pan card and the constitution.Further if yes can we chagre SGST and CGST while selling to the other unit ?Thanx in advanceArun – Reply By Ramaswamy S – The Reply = One state one registration for a single business vertical irrespective of the number of units. No GST is chargeable within the same registration. No invoice is to be raised between the units for Stock transfer within the state but on a delivery challan + e-way bill.If m

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Goods and Services Tax – Started By: – Manish Sulakshane – Dated:- 16-11-2017 Last Replied Date:- 16-11-2017 – Dear Sir, We are manufacturing Finned tube Heat exchangers used in Refrigeration and Air Conditioning Industries. We manufacture Evaporators ( Coolers ), Condensers which were under the Chapter 8418. Earlier our product was attracting GST @28% and in the recent GST Council meeting as well as in news papers we have been informed that most of the items under 28% have been reduced to 18%

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Goods and Services Tax – GST – Dated:- 16-11-2017 – In the 23rd meeting held on the 10th November, 2017, the GST Council had recommended major relief in GST rates on certain goods. These rate changes have been brought into effect from the 15th November, 2017. On 178 items the GST rate has been brought down from 28% to 18%. With reduction of rate coming into effect, a consumer shall be charged the revised reduced rates of 18% on these items with effect from the 15th November, 2017. Accordingly, there would be a corresponding reduction in price/MRP on these goods. Consumers may take note of these reduction while making purchases. Broadly these items are grouped as follows: Wires, cables, insulated conductors, electrical insulators, electrica

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s Perfumes and toilet waters Beauty or make-up preparations Fans, pumps, compressors Lamp and light fitting Primary cell and primary batteries Sanitary ware and parts thereof, of all kinds Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plastic Slabs of marbles and granite Goods of marble and granite such as tiles Ceramic tiles of all kinds Miscellaneous articles such as vacuum flasks, lighters Wrist watches, clocks, watch movements, watch cases, straps, parts Articles of apparel & clothing, accessories of leather, guts, furskin, artificial fur and other articles such as saddlery and harness for any animal Articles of cutlery, stoves, cookers and similar non electric domestic appliances Raz

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tailor s dummies, bearing housings, gears and gearing; ball or roller screws; gaskets Electrical apparatus for radio and television broadcasting Sound recording or reproducing apparatus Signalling, safety or traffic control equipment for transports Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment All musical instruments and their parts Artificial flowers, foliage and artificial fruits Explosive, anti-knocking preparation, fireworks Cocoa butter, fat, oil powder Extract, essence and concentrates of coffee, miscellaneous food preparations Chocolates, chewing gum / bubble gum Malt extract and food preparations of flour, groats, meal, starch or malt extract W

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Goods and Services Tax – Started By: – unni kv – Dated:- 16-11-2017 Last Replied Date:- 17-11-2017 – Sir, We are the exporter without payment of duty (against LUT). We are availing draw back with lower rate against each export shipment. Now my question is since our local sales volume is very low, the output tax liability is limited and as a result ITC is accumulated in the Electronic Credit Ledger. We were filed GSTR 3B till October 2017 alongwith making payment of ITC on RCM also. My question is whether we can claim for refund of credit balances lying in Electronic Credit Ledger in view of claiming drawback with lower rate (i.e 1 to 2%) through RFD-1A ? regards – Reply By KASTURI SETHI – The Reply = If your ITC is accumulated because of e

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 16-11-2017 Last Replied Date:- 17-11-2017 – Many steps have been taken by the Government for the smooth implementation of GST. But there are some problems being faced by the assesses especially the exporters relating to the Refund of IGST paid and unutilized credit. A set of Representations have already been sent by us requesting for solving the issue and providing relief. Among various issues faced the principal issue is that there is no proper mechanism for the purpose of verification of invoice numbers quoted under GST and custom. Exporters are required to generate a proforma invoice vis a vis a commercial invoice for the purpose of booking an export consignment on the port. Th

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 16-11-2017 – Issue : 1 Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? Clarifications: 1. As per GST notification No. 11/2017-Central Tax (Rate), S.No. 24 and notification No. 12/2017-Central Tax (Rate), S.No. 54, dated 28thJune 2017, the GST rate on loading, unloading packing, storage or warehousing of agricultural produce is Nil. 2. Agricultural produce in the notification has been defined to mean any produce out of cultivation of plants and rearing of all life forms of animals, exce

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ricultural produce. Same is the case with coffee obtained after processing of coffee beans. 5. Similarly, processing of sugarcane into jaggery changes its essential characteristics. Thus, jaggery is also not an agricultural produce. 6. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of de-husking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce. 7. In view of the above, it is hereby clarified that processed products such as tea (i.e. black tea, white tea etc.), processed c

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tween related persons or between distinct persons as specified in Section 25, when made in the course or furtherance of business, even if, without consideration, attracts GST. 2. It is hereby clarified that credit of GST paid on aircraft engines, parts & accessories will be available for discharging GST on inter-state supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the CGST Act, notwithstanding that credit of input tax charged on consumption of such goods is not allowed for supply of service of transport of passengers by air in economy class at GST rate of 5%. Issue:3 Is GST leviable on General Insurance policies provided by a State Gov

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GST – States – KA. NI-2-1679/XI-9(42)/17 – Dated:- 16-11-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1679/XI-9(42)/17-U.P. Act-1-2017-Order(77)-2017 Lucknow : Dated : November 16, 2017 In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No 1 of 2017). read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No 1 of 1904), the Governor on the recommendatio

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GST – States – 60/2017-State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 60/2017- State Tax The 16th November, 2017. No. GST/23/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 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 a

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GST – States – 56/2017-State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX AND EXCISE ITANAGAR Notification No. 56/2017-State Tax The 16th November, 2017 No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return

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GST – States – 54/2017-State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 54/2017-State Tax The 16th November, 2017 No. GST/23/2017.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 27/2017- State Tax dated the 12th September, 2017, published in the Official Gazette, Extraordinary No. 352, Vol. XXIV, Naharlagun, dated the 13th September,2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on th

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GST – States – 53/2017- State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 53/2017- State Tax The 16th November, 2017 No. GST/23/2017.- In exercise of the power conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 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 deta

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GST – States – 52/2017-State Tax – Dated:- 16-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 52/2017-State Tax The 16th November, 2017 No. GST/23/2017.-In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) read with sub-rule (5) of rule 61 of the State Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely :- Table Sl.

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GST – States – S.O. 292 – Dated:- 16-11-2017 – Bihar Government Commercial Tax Department Notification The 16th November 2017 S.O. 292, Dated 16th November 2017-In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force with effect from 15th November, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-

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amely:- 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. ; (v) 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. ; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – "Provided further that the Central Government with

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nt of supplies made to SEZ unit/ SEZ developer(with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods 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

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tus Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods Tax payable on such inverted rated supply of goods Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷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

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GST – States – S.O. 290 – Dated:- 16-11-2017 – Bihar Government Commercial Tax Department Notification The 16th November 2017 S.O. 290, dated the 16th November 2017- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, notifies 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 outward supply of goods or services or both. 2. The said persons shall furnish the details of outward supply of goods or services or both in

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GST – States – NO.F.1-11(100)-TAX/GST/2017/10310-24 – Dated:- 16-11-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/10310-24 Dated, Agartala, the 16th November, 2017. ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Tripura State Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Tripura State Goo

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GST – States – NO.F.1-11(100)-TAX/GST/2017/10302-09 – Dated:- 16-11-2017 – GOVERNMENT OF TRIPURA OFFICER OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017/10302-09 Dated, Agartala, the 16th November, 2017 ORDER Subject: extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tripura State Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Tripura State Goods

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GST – States – NO.F.1-11(100)-TAX/GST/2017 – Dated:- 16-11-2017 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA NO.F.1-11(100)-TAX/GST/2017 Dated, Agartala, the 16th November, 2017, NOTIFICATION In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules, 2017, the Chief Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specifi

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GST – States – NO.F.IV-3(15)-TAX/2017/10241-56 – Dated:- 16-11-2017 – NO.F.IV-3(15)-TAX/2017/10241-56 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 16th November, 2017. ORDER In exercise of the powers conferred by sub-section (2) of section 4 and sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the Chief Commissioner of State Tax hereby orders that the following classes of officers in column (2) shall exercise the powers conferred upon them in column (3) in their territorial jurisdiction specified in column (4) of the Table given below:- Sl. No. Classes of Offi

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pura Inspector of State Tax, Churaibari Enforcement Wing 67(9), 67(11) & 68(3) and also assist the Superintendent of State Tax of the respective Enforcement Wing. 3 Superintendent of State Tax, Ambassa Enforcement Wing 67(3), 67(5), 67(6), 67(7) except proviso to sub-section (7), 67(9), 67(11), 68(3) & 129. Khowai & Dhalai District Ambassa, Dhali Inspector of State Tax, Ambassa Enforcement Wing 67(9), 67(11) & 68(3) and also assist the Superintendent of State Tax of the respective Enforcement Wing. 4 Superintendent of State Tax, Udaipur Enforcement Wing 67(3), 67(5), 67(6), 67(7) except proviso to sub-section (7), 67(9), 67(11), 68(3) & 129. Gomati & South Tripura District Udaipur, Gomati inspector of State Tax, Udai

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GST – States – NO.F.IV-3(15)-TAX/2017/10257-72 – Dated:- 16-11-2017 – NO.F.IV-3(15)-TAX/2017/10257-72 GOVERNMENT OF TRIPURA OFFICER OF THE CHIEF COMMISSIONER OF STATE TAX P.N. COMPLEX, GURKHABASTI, AGARTALA Dated, Agartala, the 16th November, 2017. ORDER In exercise of the powers conferred by sub-section (2) of section 4 and sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 (Triura Act No. 9 of 2017), the Chief Commissione

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