The Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.

GST – States – 48/2017-State Tax – Dated:- 13-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 48/2017-State Tax The 13th November, 2017 No. GST/24/2017.-In exercise of the powers conferred by Section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely :- (3) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017. (4) They shall come into force on the date of their publication in the Official Gazette. 3. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (

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as 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. ; (v) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely :- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under

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Waiver the late fee payable in FORM GSTR-3B for the months of August and September, 2017 by the due date.

GST – States – 47/2017-State Tax – Dated:- 13-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 47/2017-State Tax The 13th November, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to f

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Supply of Goods or Services (including works contract) or both by Suppliers without valid Goods and Service Tax Identification Number (GSTIN) obtained from the Taxes department.

GST – States – FIN/REV-3/GST/1/08 (Pt-1)/77 – Dated:- 13-11-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) No FIN/REV-3/GST/1/08 (Pt-1)/77 OFFICE MEMORANDUM Dated: 13th Nov 2017 In order to prevent evasion of Tax/GST by the suppliers and protect the interest of Government revenue, it is hereby instructed that all supplies made to Government Departments involving value of ₹ 50,000/- and above should be done only by suppliers possessing valid GSTIN issued by the Taxes Dep

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Distrubution of ISD credit

Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 12-11-2017 Last Replied Date:- 14-11-2017 – Dear Professionals, Query No 1 The procedure for disturbution of input tax credit by ISD , the assessee is partnership firm having more than two GSTN in different states but on same PAN number. Can the excess ITC be adjusted with the liability of tax payable in another state under section 20 of CGST Act,2017 ? Query No 2 As per 23rd GST Council meeting in Guwahati most of items have been shifted from 28% to 18% On the date of effecting notification the stock of material lying on effecting date the rate of tax paid @28% but post effect the rate will be 18% on outward supply. Now our query is eligible ITC is on 28% or 18% because in VAT

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15 (Effective date of Notification as recommended in 23rd GST Council meeting). This is a case of inverted Duty Structure and you can claim Refund of same as per GST Act. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I viewed the views of both experts. Sanjay Malhotraji you have not been in the forum for many a day. Please give your active participation. – Reply By KASTURI SETHI – The Reply = Sh.CS Sanjay Malhotra Ji, Sir, Thanks for enrichment of my knowledge by way of addition and support. – Reply By Ramaswamy S – The Reply = In sync with the views of all the experts.RegardsS.Ramaswamy – Reply By Ganeshan Kalyani – The Reply = Answer to query 1 is yes. Answer to query 2 – you are eligible to take credit of the tax paid while purchasing

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Other miscellaneous services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 716 Group 99979 Other miscellaneous services 717 999791 Services involving commercial use or exploitation of any event 718 999792 Agreeing to do an act 719 999793 Agreeing to refrain from doing an act 720 999794 Agreeing to tolerate an act 721 999795 Conduct of religious ceremonies or rituals by persons 722 999799 Other services nowhere

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Beauty and physical well-being services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 708 Group 99972 Beauty and physical well-being services 709 999721 Hairdressing and barbers services 710 999722 Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services 711 999723 Physical well-being services including health club and fitness centre 712 999729 Other beauty treatment services nowhere

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Washing, cleaning and dyeing services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 700 Heading 9997 Other services 701 Group 99971 Washing, cleaning and dyeing services 702 999711 Coin-operated laundry services 703 999712 Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 999714 Pressing services 706 999715 Dyeing and colouring services 707 999719 Other washi

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Other amusement and recreational services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 694 Group 99969 Other amusement and recreational services 695 999691 Amusement park and similar attraction services 696 999692 Gambling and betting services including similar online services 697 999693 Coin-operated amusement machine services 698 999694 Lottery services 699 999699 Other recreation and amusement services nowhere else cla

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Services of performing and other artists

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 680 Group 99963 Services of performing and other artists 681 999631 Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like 682 999632 Services of authors, composers, sculptors and other artists, except performing artists 683 999633 Original works o

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Performing arts and other live entertainment event presentation and promotion services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 675 Group 99962 Performing arts and other live entertainment event presentation and promotion services 676 999621 Performing arts event promotion and organisation services 677 999622 Performing arts event production and presentation services 678 999623 Performing arts facility operation services 679 999629 Other performing arts and live

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Audiovisual and related services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 668 Heading 9996 Recreational, cultural and sporting services 669 Group 99961 Audiovisual and related services 670 999611 Sound recording services 671 999612 Motion picture, videotape, television and radio programme production services 672 999613 Audiovisual post-production services 673 999614 Motion picture, videotape and television pr

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Services furnished by other membership organisations

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 658 Group 99959 Services furnished by other membership organisations 659 999591 Religious services 660 999592 Services furnished by political organisations 661 999593 Services furnished by human rights organisations 662 999594 Cultural and recreational associations 663 999595 Services furnished by environmental advocacy groups 664 99959

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Services furnished by business, employers and professional organisations Services

Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 652 Heading 9995 Services of membershi

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Others

Others – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 650 Group 99949 Others 651 999

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