Goods and Services Tax

GST – States – G.O. (Ms) No. 163 – Dated:- 14-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 163 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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 to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-15)/2017, published at pages 1 19 to 143 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2

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GST – States – G.O. (Ms) No. 162 – Dated:- 14-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 162 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION 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 Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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 to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:- AMENDMENTS In the said notification, in the Table, – (i) against serial number 3, in column (3), in item (vi), for the words "Service

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tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared 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 on goods and 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 jo

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i), (iii), (v), (vi), (vii) and (viii) above. Explanation. – For the removal of doubt, it is hereby clarified that, 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 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 central 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. (i

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GST – States – G.O. (Ms) No. 161 – Dated:- 14-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 161 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), (hereafter in this notification referred to as "the said Act"), the Governor of Tamil Nadu, 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 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 said Table- Table S.No. Name of the Institu

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fficer 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, the institution produces, at the time of supp

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rch 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, microfilms, microfiches; (d) Prototypes, the aggregate value of prototype

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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 Purpose of Control and Supervision of Experiments on

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GST – States – G.O. (Ms) No. 160 – Dated:- 14-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 160 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commerc

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GST – States – G.O. (Ms) No. 159 – Dated:- 14-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 159 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department N

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GST – States – G.O. (Ms) No. 158 – Dated:- 14-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 158 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 1 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-5)/2017, published at pages 68-75 in Part II-section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 June, 2017, namely:- AMENDMENTS In the said notification, – (1) in the Schedule, (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, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled]

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gone 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 boiling in water), frozen, other than those put up in unit container and, – (a) bearing a registere

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e 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: – 78A 1106 10 10 Guar meal ; (xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 87A

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GST – States – 45/2017 – Dated:- 14-11-2017 – FINANCE SECRETARIAT NOTIFICATION (45/2017) NO. FD 48 CSL 2017, BENGALURU, DATED: 14-11-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Notification referred to as the said Act ), the Government of Karnataka, 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 percent., 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 said Table- Table S.No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1. Publ

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ment 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, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institut

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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 Scientific and technical instruments, apparatus, equipment (including computers); accessories, parts, consumables and live animals (experimental purpose); Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a finan

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e 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 Purpose of Control and Supervision of Experiments on Animals. Explanation. – For the purposes of this notification, the expression, – (a)

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GST – States – 44/2017 – Dated:- 14-11-2017 – FINANCE SECRETARIAT NOTIFICATION (44/2017) NO. FD 48 CSL 2017, BENGALURU, DATED: 14-11-2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Notification (05/2017) No. FD 48 CSL 2017, dated 29th June,2017

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GST – States – 43/2017 – Dated:- 14-11-2017 – GOVERNMENT OF KARNATAKA FINANCE SECRETARIAT NOTIFICATION (43/2017) NO. FD 48 CSL 2017, BENGALURU, DATED: 14-11-2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following amendments in the Notification (04/2017), No.FD 48 CSL 2017 dated 29th June.2017, published in t

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GST – States – 10/2017-GST – Dated:- 14-11-2017 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT File No.- Va. Kar/GST/16/2017 4168 Ranchi, Dated- 14-11-2017 Order No. 10/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Jharkhand Goods and Services Tax Rules, 2017 read with section 168 of the Jharkhand Goods and Services Tax A

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GST – States – 09/2017-GST – Dated:- 14-11-2017 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT File No.- Va. Kar/GST/16/2017-4167 Ranchi, Dated-14-11-2017 Order No. 09/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Jharkhand Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Jharkhand Goods and Services Tax Rules, 2017 read with section 168 of the Jharkhand Goods and Services Tax Act,

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GST – States – Va Kar/GST/07/2017-S.O. No. 139 – Dated:- 14-11-2017 – GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 139- Dated – 14th November, 2017- In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 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 – F-10-92/2017/CT/V (166)-44/2017-State Tax (Rate) – Dated:- 14-11-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 44/2017-State Tax (Rate) Naya Raipur, 14th November, 2017 No. F-10-92/2017/CT/V (166) – In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of

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GST – States – F-10-92/2017/CT/V (165)-43/2017-State Tax (Rate) – Dated:- 14-11-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 43/2017-State Tax (Rate) Naya Raipur, 14th November, 2017 No. F-10-92/2017/CT/V (165) – In exercise of the powers conferred by sub-section (3) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the f

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GST – States – 126/ST-2 – Dated:- 14-11-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 14th November, 2017 No. 126/ST-2.- In exercise of the powers conferred by sub-section (1) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendments in the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, namely:- Amendment In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017,- (A) in Schedule I- 2.5%,- (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: – 1 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 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 rig

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d 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 as in the ANNEXURE , shall be inserted; (vi) in Serial Number 26, for the entry in column (3), the entry Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or

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EXURE , 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 such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] ; (xiv)) in Serial Number 91, in column (3), the wo

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elating 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 parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 197C. 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whe

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807; 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 percent or more fly ash content ; (xxvii) after Serial Number 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 230A. 8407 10 00, 8411 Aircraft engines ; (xxviii) in Serial Number 234A, for the entry in col

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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 entry in column (3), the entry Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders shall be substituted; (vi) for Serial Number 44 and the entries relating thereto, the followin

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e 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 171 and the entries relating thereto, the following shall be substituted namely:- 171. 63[other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [other than Worn clothing and other worn articles; rags] ; (xviii) after Ser

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er 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 Serial Number 221, for the entry in column (3), the entry Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other th

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sakar, 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, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or contain

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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 relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 26A. 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B. 2516 12 00 Granite, other than blocks ; (xiii) Serial Number 27, and the entries relating

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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 thereto, the following serial number and the entries shall be inserted, namely: – 57A 3303 Perfumes and toilet waters ; (xxi) in Serial Number 58, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 3304 Beauty or make-up preparations

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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 detergent ; (xxvi) after Serial Number 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 61A. 3402 Organic surface-active agents (other than soap); surface active preparations, washing preparations (includ

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vens, 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, namely: – 73A. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters

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ission, 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 sanitary ware of plastics ; (xxxvi) in Serial Number 111, for the entry in column (3), the entry Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] shall be substituted; (

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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) after Serial Number 124 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 124A. 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specia

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inding 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 Number 150 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: – 150A. 4814 Wall paper and similar wall coverings; window transparencies of paper ; (xlvii) after Serial Number 153 and the entries relating thereto, the

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lashes, 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 goods essentially of stone] 177F. 6803 Worked slate and articles of slate or of agglomerated slate ; (li) after Serial Number 180 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 180A. 6807 Arti

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ear, 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 bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] 182E. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths ; (liv) after Serial Number

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0 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 an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189D. 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 189E. 7007 Safety glass

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d, 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), barbecues, braziers, gasrings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel] shall be substituted; (lxiii) after Serial Number 235

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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); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures ; (lxxi) in Serial Number 275, for the entry in column (3), the entry Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated shall be substituted; (l

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tings, 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 desk equipment, of base metal, other than office furniture of heading 9403 303D. 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offi

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ompressors 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 entry in column (3), the entry Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds shall be substituted; (lxxxii) in Serial Number 325, for th

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, 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 sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric] shall be substituted; (lxxxvi) after Serial Number 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

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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 wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C. 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 ; (xc

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g 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 relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 383A. 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B. 8527 Reception apparatus for radio-broadcasting, whether or not c

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its (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 infra-red lamps; arc lamps [other than LED lamps] shall be substituted; (cii) in Serial Number 395, for the entry in column (3), the entry Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whe

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) 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 8539 411C. 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D. 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E. 9010 Appara

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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 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: – 423A. 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious m

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; (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 them shall be inserted, namely: – 429A. 9113 Watch straps, watch bands and watch bracelets, and parts thereof ; 429B. 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 429C. 9202 Other string musical instruments (for examp

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5 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 with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] shall be substituted; (cxxi) after Serial Number 438 and the entries

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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 gelatin of heading 3503) and articles of unhardened gelatin ; (cxxv) after Serial Number 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 448A. 9611 Date, sealing or numbering stamps, and the like (inclu

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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 entries thereagainst shall be omitted; (ii) in serial number 46, under column (3), in the existing entry, after the words Rear Tractor tyres , the following words shall be added, namely,- after the words in the brackets, and of a kind used on aircraft , ; (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 and entries thereagainst shall be omitted; (iv) in serial number 114, under column (3), for the existing entry, the following entry shall be substituted, namely,- Spark-ignition reciprocating or rotary internal combustion piston engine [ot

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her than wet grinder consisting of stone as a grinder] shall be added; (x) serial numbers 144, 145, 147, 148, 149, 150 and entries thereagainst shall be omitted; (xi) in serial number 151, under column (3), for the existing entry, the following entry shall be substituted, namely,- Digital cameras and video camera recorders [other than CCTV] ; (xii) serial numbers 152, 153 and entries thereagainst shall be omitted; (xiii) in serial number 154, under column (3), in the existing entry, after the words and figure 20 inches the following words shall be added, namely,- and set top box for television ; (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, 211, 212, 213, 214 and the entries thereagainst, shall be omitted; (xv) serial numbers 216, 217, 218, 220, 221, 222, 225, 226 and entries thereagainst shall be omitte

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GST – States – S.O. 275- 45/2017-State Tax (Rate) – Dated:- 14-11-2017 – Bihar Government Commercial Tax Department 14th November 2017 Notification No. 45/2017-State Tax (Rate) S.O. 275, dated the 14th November 2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Bihar, 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 percent., 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 said Table- Table S. No. Name of the Institutions De

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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, the institution produces, at the time of supply, a

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urposes 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, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes re

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plied 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 Purpose of Control and Supervision of Experiments on Ani

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GST – States – S.O. No. 125-45/2017 State Tax (Rate) – Dated:- 14-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 NOTIFICATION No-45/2017 State Tax (Rate) S.O. No. 125- Dated -14th November, 2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as the said Act ), the State Government, on being satisfied that it is necessary in the public interest to do so, 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 percent., 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 said Table- Table S. No. Name of the Instituti

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ficer 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, the institution produces, at the time of suppl

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ch 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(CDROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes

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upplied 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 Purpose of Control and Supervision of Experiments on A

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GST – States – Va Kar/GST/07/2017- S.O. No. 130 – Dated:- 14-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 130- Dated – 14th November, 2017- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) This notification shall be deemed to be effective from 15th November, 2017 2. In the Jharkhand 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 Financ

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e 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. ; (v) after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner; (b)

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hairperson 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 the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. ; (vii) 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 taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed(Rs.) Act Tax Interest Penalty Fees Others Total Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of serv

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N [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 incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/ou

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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. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually issued Order): [File.No Va Kar/GST/ 07/ 2017] By the order of the Governor of Jharkhand, K. K. Khandelwal, Principal Secretary-cum Commissioner. Note:- The principal rules were published in the Gazette of Jharkhand, vide notification S.O No. 28-State Tax, dated the 20thJune, 2017, and last amended vide notification S.O No. 122-

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GST – States – Va Kar/GST/07/2017- S.O. No. 131 – Dated:- 14-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 131- Dated – 14th November, 2017- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand 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 No. Month Last date for filing of

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GST – States – Va Kar/GST/07/2017- S.O. No. 132 – Dated:- 14-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 132- Dated – 14th November, 2017- In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, 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

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GST – States – Va Kar/GST/07/2017- S.O. No. 133 – Dated:- 14-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 133- Dated – 14th November, 2017- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification S.O No. 80- State Tax dated the 19th September, 2017, published in the Gazette of Jharkhand, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies

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GST – States – Va Kar/GST/07/2017- S.O. No. 135 – Dated:- 14-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 135- Dated – 14th November, 2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a non-resident taxable person, i

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Seeks to extend the time limit for furnishing the return in FORM GSTR-5A the month of July, 2017, August, 2017, September, 2017 and October, 2017 till 15.12.2017 – GST – States – Va Kar/GST/07/2017- S.O. No. 136 – Dated:- 14-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 136- Dated – 14th November, 2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification S.O 107 – State Tax, dated the 20th October, 2017, published in the Gazette of Jharkhand, except as respects things done or omitted to be don

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GST – States – Va Kar/GST/07/2017-S.O. No. 137 – Dated:- 14-11-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 14th November, 2017 S.O. No. 137- Dated – 14th November, 2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification S.O. 108 State Tax, dated the 20th October, 2017, published in the Gazette of Jharkhand, exce

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GST – States – NO.F.1-11(91)-TAX/GST/2017(Part-VII)-45/2017-State Tax (Rate) – Dated:- 14-11-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX/GST/2017(Part-VII) Dated, Agartala, the 14th November, 2017. Notification No. 45/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as "the said Act"), the State Government, 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 i

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overnment of Indian and such institution produces a certificate to that effect from an officer net below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government in the concerned department of 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 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, the institution produces, at the time of supply, a

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urposes and wil 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, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes re

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rofiches. (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 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 Purpose of Control and Supervision of Experiments on Animals. Explanatio

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