Goods and Services Tax

GST – 65/2017 – Dated:- 15-11-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 65/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1421 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and havin

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GST – 64/2017 – Dated:- 15-11-2017 – Superseded vide Notification No. 76/2018-Central Tax dated 31-12-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 64/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1420 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on t

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GST – 63/2017 – Dated:- 15-11-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 63/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1419 (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the following amendments in the notification of the Government o

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GST – 62/2017 – Dated:- 15-11-2017 – Superseded vide Notification No. 8/2018 Dated 23-01-2018 Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 62/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1418 (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersessi

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GST – 61/2017 – Dated:- 15-11-2017 – Superseded vide Notification No. 69/2017 – Dated 21-12-2017 Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 61/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1417 (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax

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GST – 60/2017 – Dated:- 15-11-2017 – Superseded vide Notification No.68/2017 – Dated 21-12-2017 Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 60/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1416 (E):-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Ac

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GST – 59/2017 – Dated:- 15-11-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 59/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1415 (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following amendments in the notification of the Government of India in the

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GST – 58/2017 – Dated:- 15-11-2017 – Superseded vide Notification No. 72/2017 Dated 29-12-2017 Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 58/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1414 (E):- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – Central Tax dated the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1144 (E), dated the 11th Septem

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GST – 57/2017 – Dated:- 15-11-2017 – Superseded vide Notification No. 71/2017 Dated 29-12-2017 Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 57/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1413 (E):- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 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

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GST – 56/2017 – Dated:- 15-11-2017 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs] Notification No. 56/2017 – Central Tax New Delhi, the 15th November, 2017 G.S.R. 1412 (E):- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table 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,

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Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return. [F. No.349 /58/2017-GST(Pt)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ******** Notes 1. Inserted vide Notification No. 45/2018 – Central Tax dated 10-09-2018 2. Substituted vide Notification No. 68/2018 – Central Tax dated 31-12- 2018 before it was read as July, 2017 to Nov

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Goods and Services Tax – Order No. 10/2017 – Dated:- 15-11-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 15th November, 2017 Order No. 10/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax Rules, 2017 read

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Goods and Services Tax – Order No. 9/2017 – Dated:- 15-11-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 15th November, 2017 Order No. 9/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read wit

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Goods and Services Tax – GST – Dated:- 14-11-2017 – New Delhi, Nov 14 (PTI) – President Ram Nath Kovind said today that the introduction of Goods and Services Tax (GST) was a milestone and the new regime has reduced barriers between states, creating a more formal economy. Inaugurating the 37th India International Trade Fair (IITF) at Pragati Maidan here, he said the country is recognised as a bright spot of the global economy and the world has acknowledged the change in its business environment. Introduction of GST has been a milestone and it has broken down barriers between states. It has provided a boost to the creation of a common market and a more formal economy as well as a stronger manufacturing sector, Kovind said. Due to these effo

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Goods and Services Tax – Started By: – VANSH TOMAR – Dated:- 14-11-2017 Last Replied Date:- 15-11-2017 – Dear Experts,My client is a manufacturer , he purchased some stationery for office use such like paper A-4 ,Letter head, calculator, writing pad, pens, highlighter pen, etc.My query is that whether he is eligible for ITC on stationery items or not.Thanks in advance – Reply By Ramaswamy S – The Reply = ITC eligible.Used in the course of furtherance of business and not in the negative list. – Reply By Chhatra Jain – The Reply = I agree with Ramaswamyji. Any article or thing purchased for its use in business ITC is available.on it.itC – Reply By Ganeshan Kalyani – The Reply = Input tax credit is eligible on stationery if it used in course

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 14-11-2017 Last Replied Date:- 28-11-2017 – 23RD Council Meeting The GST Council held its 23rd Council meeting on 10.11.2017 at Guwahati. The decisions taken in that council meeting and the recommendations of the GST Council come in light. We can feel the major relief among business entities on the recommendations of the GST Council which are expected to come into force with effect from 15.11.2017 by which the Government will issue necessary notifications in this regard. Rate Changes The Committee recommended the reduction of tax rates as detailed below- The Council has recommended reduction in GST rate from 28% to 18% on goods falling in 178 headings at 4 digit level (including 4 tariff heading that are partially pruned).After these changes, only 50 items will attract GST rate of 28%; The Council has recommended in reduction in GST rate from 28% to 12%for- Wet grinders consisting of stone as grinder; Tanks and other a

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ngles of lac/shellac from 3% to NIL. Exemption The GST Council has recommended for exemption from IGST/GST in certain specified cases as detailed below- Exemption from IGST- On imports of lifesaving medicine supplied free of cost by overseas supplier for patients, subject to certification by DGHS of Centre or State and certain other conditions; On imports of goods (other than motor vehicles) under a lease agreement if IGST is paid on these lease amount; To extend IGST exemption presently applicable to skimmed milk power or concentrated milk on supplyingto distinct person for use in production of milk for distribution through dairy cooperatives to where such milk is distributed through companies; On imports of specified goods by a sports person of outstanding eminence, subject to specified conditions; Exemption from GST on specified goods, such as scientific or technical instruments, software, prototype supplied to public funded research institution or a university or IISC or IITs or NI

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GST of 5% without input tax credit; Restaurants in hotel premises having room tariff of ₹ 7500 and above per unit per day will attract GST of 18% with full input tax credit.This is applicable to single room also. Outdoor catering will continue to be at 18% with full input tax credit; GST on services by way of admission to protected monuments is exempted; GST on job work services in relation to manufacture of those handicraft goods in respect of which casual taxable person has been exempted from obtaining registration, to be reduced to 5% with full input tax credit. Rationalization The existing exemption entries with respect to services provided by Fair price shops to the Central Government, State Governments or Union Territories by way of sale of good grains, kerosene, sugar, edible oil etc., under Public Distribution System against consideration in the form of commission or margin, is being rationalized so as to remove ambiguity regarding list of items and the category of recip

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377; 1.5 crore per annum; (will be effected only after the amendment of CGST and SGST Acts) Returns The GST Council recommended the following in respect of filing of returns- All taxpayers would file return in Form GSTR 3B along with payment of tax by 20th of the succeeding month till March 2018; For filing of GSTR – 1, the taxpayers are divided into two categories – having annual turnover up to ₹ 1.5 crores and having annual turnover more than ₹ 1.5 crores; The GSTR -1 is to be filed on quarterly basis for the taxpayers having annual turnover up to ₹ 1.5 crores as detailed below- July 2017 to September 2017 – 31.12.2017; October 2017 to December 2017 – 15.02.2018; January 2018 to March 2018 – 30.04.2018. The GSTR – 1 is to be filed on monthly basis for the taxpayers having annual turnover more than ₹ 1.5 crore as detailed below- July 2017 to October 2017 – 31.12.2017; November 2017 – 10.01.2018; December 2017 – 10.02.2018; January 2018 – 10.03.2018; February 20

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Goods and Services Tax – GST – By: – Ashwarya Agarwal – Dated:- 14-11-2017 – I The return filing process is to be further simplified in the following manner: 1. FORM GSTR 3B to be filed every month by ALL TAXPAYERS by 20th of the succeeding month till March, 2018; 2. FORM GSTR 1 to be filed to be filed in following manner till March, 2018 by taxpayer having: a. Annual Aggregate T/O upto 1.5 Crore – QUARTERLY basis: Period Dates Jul- Sep 31st Dec 2017 Oct- Dec 15th Feb 2018 Jan- Mar 30th April 2018 b. Annual Aggregate T/O more than 1.5 Crore – MONTHLY basis: Period Dates July – October 31st Dec 2017 November 10th Jan 2018 December 10th Feb 2018 January 10th Mar 2018 February 10th Apr 2018 March 10th May 2018 3. Filing of FORM GSTR-2 and FOR

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of services to Nepal and Bhutan are exempt from GST and have now been allowed to claim a refund of input tax credit paid, if any. 7. Extension of following due dates: Sl FORM and Details Original due date Revised due date 1 GST ITC-04 for the quarter July-September, 2017 25.10.2017 31.12.2017 2 GSTR-4 for the quarter July- September, 2017 18.10.2017 24.12.2017 3 GSTR-5 for July, 2017 20.08.2017 or 7 days from the last date of registration whichever is earlier 11.12.2017 4 GSTR-5A for July, 2017 20.08.2017 15.12.2017 5 GSTR-6 for July, 2017 13.08.2017 31.12.2017 6 TRAN-1 30.09.2017 31.12.2017 (One-time option of revision also to be given till this date) II Changes recommended in Composition Scheme 1. Uniform Tax rate of 1% for both Trader &

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with 90% or more fly ash content 6. Reduced from 12% to 5% – Fly Ash Brick, Desiccated coconut, Idli dosa batter, coir products 7. Reduced from 5% to nil – guar meal, khandsari sugar, dried vegetables IV Changes in GST Rates of Service W.e.f. 15th Nov 2017 1. Standalone Restaurant and Restaurants in hotel premises having room tariff < ₹ 7500 will attract GST of 5% without ITC. 2. Restaurants in hotel premises having room tariff of ₹ 7500 and above and Outdoor Catering will attract GST of 18% with ITC 3. In order to obviate dispute and litigation, it is proposed that irrespective of whether permanent transfer of Intellectual Property is a supply of goods or service.- (i) permanent transfer of Intellectual Property other than

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 14-11-2017 – Under GST regime, head office of a company is treated as a distinct person requiring separate registration as input service distributor (ISD) if it intends to distribute the credit. In such a case, separate return is being prescribed in form GSTR-6 which is supposed to be filed monthly between the 10th to 13th of subsequent month. The invoices on which ITC is distributed by the ISD are filed by it in GSTR-6. These details will auto-populate in form GSTR-2A of the recipient unit, which when accepted will be included in GSTR-2. While GST is in its transitional phase as of now, there is no utility of GSTR-6, neither online nor offline. Therefore, ISDs are not able to fil

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he utility of GSTR-6 is not available and GSTR-2 are in process of filing and in some cases already filed, the above stated anomalies have serious effects. If the option of availing the ITC through manual filing in GSTR-2 is not given, whether the ITC legitimately available will lapse? If this facility is provided, how the correlation of ITC at ISD's end will be possible? This problem will particularly arise where the number of recipient units is on higher side. More the recipient units, more are the chances of errors. Suppose, the manual submission by recipient unit is allowed in GSTR-2 and the ISD return is not filed and the recipient unit I, III and IV showed the correct amounts; but unit II showed an incorrect amount. In such a case

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Customs – PUBLIC NOTICE No. 57/2017 – Dated:- 14-11-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S/20-07/AG/GST/17-18 Dated: 14.11.2017 PUBLIC NOTICE No. 57/2017 Subject: Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017. Attention of all Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholder is invited towards CBE & C's Circular No. 42/2017-Customs dated 07.11.2017 regarding refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017. 2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid on goods exported in July would begin to be pa

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ted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1 (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed. ii) Invoice number and IGST paid amount mis-match Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST paid etc,

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M online for the consignments exported in July, 2017 latest by 15th November 2017. For subsequent months also, shipping lines operating in Customs House, Kandla (CHK) must ensure that they invariably file the Gateway EGM online. It is hereby informed that in cases, where supplementary EGM have been filed successfully, refunds have been either given or under process for quick disbursement. iv) Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts / IECs have been uploaded on homepage of Customs House Kandla's website (in the section "What's New" under heading "Accounts details IEC wise rejected by PFMS (For Drawback, ROSL, Export IGS Refund Claim)"), {detail available at http://www.kandlacustoms.gov.in}. Exporters are again advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Attention of exporters is

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s. 3. The GST council in its 22nd meeting has also approved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017- Integrated Tax (Rate), Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017 – UT GST (Rate), all dated 23rd October, 2017 have been issued to that effect. The said benefit is subject to the conditions mentioned in aforementioned notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme: i) The Name and GSTIN of the Registered Supplier should be provided against each item in "Third Party' details column of Shipping Bill. The GST Invoice details of the registered supplier of each item should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions. ii) Further in case

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GST – States – 01/2017-GST – Dated:- 14-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH OFFICE OF THE COMMISSIONERTAX & EXCISE ITANAGAR NOTIFICATION The 14th November, 2017 No. GST/23/2017.-The following order, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, GST Policy Wing Vide F.No. 345 /114 /2017-GST dated 21st July, 2017 is hereby re-published for general information. Order No. 01/2017-GST Subject : Extension of time limit fo

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GST – States – G.S.R.055/P.A.5/2017/S.164/Amd.(6)/2017 – Dated:- 14-11-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 14th November, 2017 No. G.S.R.55/P.A.5/2017/S.164/Amd.(6)/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 (Sixth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 24, in sub-rule (4), with effect from the 28th October, 2017, for the words, figures and letters on or be

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) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund: 6. In the said rules, in rule 96, in sub-rule (2), with effect from the 28th October, 2017, 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 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. .

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inety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted. 9. In the said rules, in rule 119, for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted. 10. In the said rules, in rule 120, for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted. 11. In the said rules, in rule 120A, the marginal heading Revision of declaration in FORM GST TRAN-1 shall be inserted. 12. In the said rules, in FORM GST REG-29, – (a) for the heading, APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION , the heading, APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS shall be substituted; (b) under sub-heading PART-A, against item (i), for the

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GST – States – G.O. Ms. No. 45/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 45/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as "the said Act"), the Lieutenant-Governor, Puducherry, 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 in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the s

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oduces 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; (iii) In the case of supply of live animals for experimental purposes,

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ing 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 Only Memory (CD-ROM), recorded magnetic tapes, micro films, microfiches

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c tapes, micro films, 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 enclose a no objection certificate issued by the Committee for the

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GST – States – G.O. Ms. No. 44/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 44/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the foll

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GST – States – G.O. Ms. No. 43/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 43/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notifica

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GST – States – G.O. Ms. No. 42/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 42/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.2/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:- In the said notification,- (1) in the Schedule, (i) i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely:- 8 0203, 0204, 0205, 0206, 0207, 0208, 0209, All goods, fresh or chilled 9 0202, 0203, 0204

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ionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I]"; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those 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-I ]"; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "43A 0710 Vegetables (uncooked or cooked by steaming or boi

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n 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-I]. 46B 08 Dried makhana, whether or not shelled or peeled [other than those 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-I]"; (ix) in S. No. 77, in the entry in column (3), for the words "Flour of potatoes" the words "Flour, powder, flakes, granules or pellets of potatoes", shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- &q

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, namely:- "103A 26 Uranium Ore Concentrate"; (xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "136A 7113 Bangles of lac/ shellac"; (2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely:- "(b) The phrase "registered brand name" means,- (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.". 2. This notification shall come into force with effect from the 15th day of November, 2017. (By order of the Lieutenant-Governor) Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finan

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GST – States – G.O. Ms. No. 41/2017-Puducherry GST (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 41/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the

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