Goods and Services Tax

Amend NT No.12_2017 CT(R) extend exemption to admission to protected monuments (Amendment in F.NO.FIN/REV3/GST/1/(Pt-1) “O”,30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/102 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 28th November 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/102.- In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Governmen

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Amend NT No. 11-2017 CT(R) specify rate (Amendment in F.NO.FIN/REV3/GST/1/(Pt-1) “N”,30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/101 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 28th November 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/101.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN[REV-3/GST/1/08 “N” dated the 30th June, 2017, namely:-
In the said notification, in the Table, –
(i) against serial number 3, in

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l 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.
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 goods and on services used in supplying the service has not been taken [Please refer to Explanation no. (iv).”;
(b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable con

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Accommodation, food and beverage services other than (ii), (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 State tax @ 2.5% without any input tax credit under item (i) above and shall not be

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Seeks to provide concessional GST Rate of 2.5% on Scientific equipments.
FIN/REV-3/GST/1/08 (Pt-1)/100 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1) (00
Pt-1)/100
Dated: 28th November 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland
Goods and Services Tax Act, 2017 (4 of 2017) (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 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 Ta

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ial year.
Atomic Energy or the
Defence
Research
Development Organisation
of the Government of
India and such institution
producesa 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
1
2.
Research institution,
other than a hospital
(a) Scientific and technical
instruments,
equipment
computers);
apparatus,
(including
(b) accessories, parts,
consumables and
animals
purpose);
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

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(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the
case, certifying that the
said goods are essential for
research purposes and will
be used for stated purpose
only;
aggregate value
of (ii)
in the case of supply
prototypes received by an of live animals for
2
3.
Departments and
laboratories of the
Central Government and
State Governments, other
than a hospital
4.
Regional Cancer Centre
(Cancer Institute)
institution does not exceed
fifty thousand rupees in a
financial year.
(a) Scientific and technical
instruments,
equipment
computers);
apparatus,
(including
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the
aggregate value of
prototypes received by an
institution does not exceed
fifty thousand rupees in a
financial year.
experimental purposes, the
institution produces, at the
time of supply, a
certificate to the supplier
from the

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f Control and Supervision
of Experiments on
Animals.
(a) Scientific and technical (i) The goods are supplied
instruments,
equipment
computers);
apparatus, to the Regional Cancer
(including Centre registered with the
Government of India, in
(b) accessories, parts, the Department of
consumables and live Scientific and Research
(experimental and such institution
animals
purpose);
3
produces a certificate from
(c) Computer software, an officer not below the
Compact Disc-Read Only rank of the Deputy
Memory(CD-ROM),
Secretary
to
the
recorded magnetic tapes, Government of India or
microfilms, microfiches. the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union territory in
concerned departmentto
the supplier at the time of
supply of the specified
goods;
(ii) the
institution
for
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 requir

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versity for the purposes of this Act;
(ii) an institution declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
4
(c) “Head” means –
(i)
in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) “hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory,
Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall come into force with effect from the 15th day of November, 2017.
(Talifemba)
Officer on Special Duty (Finance)
Dated: 28th November 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
1. The Commissioner & Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
2. The Commissioner & Secretary to Chief Minister, Nagaland, Koh

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Amend NT No. 2-2017 CT(R) GST Exemption(Amendment in F.NO.FIN/REV3/GST(Pt-1) “E”, 30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/097 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
(-1)/97
NOTIFICATION
Dated: 28th November, 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland
Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations
of the Council, hereby makes the following further amendments in the notification of the
Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-
3/GST/1/08 (Pt-1)”E”, dated the 30th June, 2017, namely:-
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,
All goods, fresh or chilled
0204,
020

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laim 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]”;
(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 en

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t 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]
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 ther

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uding table salt and
denatured salt) and pure sodium chloride, whether or not in aqueous solutions or
containing added anti-caking or free flowing agents; sea water”, shall be substituted;
(xv) 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 Novembe

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Amend NT No.1-2017 CT(R) GST Tax Rate (Amendment in F.NO.FIN/REV3/GST(Pt-1) “D”, 30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/096 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1
GOVERNMENT OF NAGALAND
F.NO.FIN/REV-3/GST/1/08 (Pt-1) 196
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 28th November, 2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland
Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations
of the Council, hereby makes the following further amendments in the notification of the
Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-
3/GST/1/08 (Pt-1)”D”, dated the 30th June, 2017, namely:-
In the said notification,-
(A) in Schedule I-2.5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely:
“1
0202,
0203,
All goods [other than fresh or chilled], and p

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lating thereto shall be omitted;
(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or
chilled] and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE”, shall be substituted;
(v) in S. No. 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 S. No. 26,

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able right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE”, shall be inserted;
(ix) in S. No. 58, in the entry in column (3), after the words “Meal, powder,” the words
“Flour”, shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 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 S. No. 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
601
Vegetable products not elsewhere specified or included
such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls
and

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the words, figures and letters “natural boric acid
containing not more than 85% of H3BO3” the brackets and words “(calculated on dry
weight)” shall be inserted;
نها
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“156A
2621
Fly Ash “;
(xx) for S. No. 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 S. No. 197 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“197A
197B
4107
4112
197C
4113
197D
4114
197E
4115
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
Leather further prepared after tanning or crusting,
including parchment-dr

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rials
Products of coir”;
(xxiii) after S. No. 219A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“219AA
5806
Narrow woven fabrics, other than goods of heading
5807; narrow fabrics consisting of warp without weft
assembled by means of an adhesive (bolducs)” ;
(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
“224
63 [other than Other made up textile articles, sets, of sale value not
6309]
exceeding Rs. 1000 per piece “;
(xxv) after S. No. 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 S. No. 225 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“225A
6815
Fly ash bricks orfly ash aggregate with 90 percent or
more fly ash content”;
(xxvii) a

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ls other than articles of coral”;
(B) in Schedule II-6%,-
(i)
S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii)
“11
for S. No. 11 and the entries relating thereto, the following shall be substituted,
namely:-
0402 91 10,
0402 99 20
Condensed milk”;
(iii)
(iv)
“32A
32B
in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be
omitted;
after S. No. 32 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-
1701 91,
1701 99
1902
All goods, including refined sugar containing added
flavouring or colouring matter, sugar cubes (other
than those which attract 5% or nil GST)
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”;
6
(v) in S. No. 43, for the entry in column (3),the entry “Yeasts (active and inactive

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amely:-
3215
All Goods, including printing ink, writing or drawing ink
and other inks, whether or not concentrated or solid,
fountain pen ink, ball pen ink”;
S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted,
namely:-
4202 22 20
4202 22 30
Hand bags and shopping bags, of cotton
Hand bags and shopping bags, of jute”;
in S. No. 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) S. No. 140, and the entries relating thereto shall be omitted;
गे
(xv)
in S. No. 141, in column (3), after the words “specified or included”, the brackets
and words “[other than products of coir]” shall be inserted;
(xvi) S. No. 152, and the entries relating thereto shall be omitted;
(xvii) for S. No. 171 and the entries relating thereto, the following shall be subst

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esigned for sewing machines; sewing machines needles and
parts of sewing machines” shall be substituted;
(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“201A 8509
Wet grinder consisting of stone as a grinder”;
(xxiv) after S. No. 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”;
ماه
(xxv) for S. No. 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 S. No. 216, in column (3), after the word “corrective”, the brackets and words
“[other than goggles for correcting vision]” shall be inserted;
(xxvii) in S. No. 221, for the entry in column (3),the entry

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) S. No. 10, and the entries relating thereto, shall be omitted;
(iii)in S. No. 12, for the entry in column (3), the entry”Sugar confectionery [other than mishri,
batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like
puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana,
groundnut sweets and gajak]”,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“12A
12B
1804
1805
12C
1806
Cocoa butter, fat and oil
Cocoa powder, not containing added sugar or sweetening
matter
Chocolates and other food preparations containing cocoa”;
$9
(v) in S. No. 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

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the entries shall be inserted, namely: –
“16A
2101 11,
2101 12.00
Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee”;
(ix)S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in S. No. 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 similaf edible preparations in ready for consumption
form, khakhra, chutney powder, diabetic foods]”shall be substituted;
(xi)after S. No. 24 and the entries relating thereto, the following serial number and the entries
shall be inserted, namely: –
(xii)
“24A
2202 91 00,
2202 99 90
Other non-alcoholic beverages [other than tender coconut
water]”;
after S. No. 26 and the entries relating thereto, the following serial numbers and
the entries shall be inserte

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being the basic constituents of the preparations; waste oils; Avgas
[other than kerosene PDS, petrol, diesel and ATF, not in GST]”shall be substituted;
(xvii)
in S. No. 52, for the entry in column (3), the entry “Prepared pigments, prepared
opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other
similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other
glass, in the form of powder, granules or flakes”shall be substituted;
(xviii)
in S. No. 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)
S. No. 55, and the entries relating thereto, shall be omitted;
(xx)
after S. No. 57 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“57A
3303
Perfume

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(XXV)
3307
Pre-shave, shaving or after-shave preparations, personal
deodorants, bath preparations, depilatories and other
perfumery, cosmetic or toilet preparations, not elsewhere
specified or included; prepared room deodorisers, whether or
not perfumed or having disinfectant properties [other than
odoriferous preparations which operate by burning, agarbattis,
lobhan, dhoopbatti, dhoop, sambhrani]”;
in S. No. 61, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
(xxvi)
“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”;
after S. No. 61 and the entries relating there

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namely: –
“62A
(xxviii)
3405
Polishes and creams, for footwear, furniture, floors, coachwork,
glass or metal, scouring pastes and powders and similar
preparations (whether or not in the form of paper, wadding, felt,
nonwovens, cellular plastics or cellular rubber, impregnated,
coated or covered with such preparations), excluding waxes of
heading 3404”;
after S. No. 71 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“71A
(xxix)
3602
Prepared explosives, other than propellant powders; such as
Industrial explosives”;
after S. No. 72 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
(XXX)
“672A
3604
Fireworks, signalling flares, rain rockets, fog signals and other
pyrotechnic articles”;
after S. No. 73 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“73A
3606
Ferro-cerium and other pyrophor

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. No. 94 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
13
“94A
3819
94B
3820
(xxxiv)
Hydraulic brake fluids and other prepared liquids for hydraulic
transmission, not containing or containing less than 70% by
weight of petroleum oils or oils obtained from bituminous
minerals
Anti-freezing preparations and prepared de-icing fluids”;
after S. No. 104 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“104A
(XXXV)
3918
Floor coverings of plastics, whether or not self-adhesive, in rolls
or in form of tiles; wall or ceiling coverings of plastics”;
after S. No. 107 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“107A
(xxxvi)
3922
Baths, shower baths, sinks, wash basins, bidets, lavatory pans,
seats and covers, flushing cisterns and similar sanitary ware of
plastics”;
in S. No. 111, for the

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r
Saddlery and harness for any animal (including traces, leads, knee
pads, muzzles, saddle cloths, saddle bags, dog coats and the like),
of any material”;
(xl)in S. No. 124, for the entry in column(3), the entry “Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases,
musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated
food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-
14
cases, 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 S. No. 124 and the entries relating thereto, the

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1
137C
4412
137D
4413
137E
4414
137F
4418
137G
4421
Particle board, Oriented Strand Board and similar board (for
example, wafer board) of wood or other ligneous materials,
whether or not agglomerated with resins or other organic binding
substances, other than specified boards
Fibre board of wood or other ligneous materials, whether or not
bonded with resins or other organic substances, other than
specified boards
Plywood, veneered panels and similar laminated wood
Densified wood, in blocks, plates, strips, or profile shapes
Wooden frames for paintings, photographs, mirrors or similar
objects
Builders' joinery and carpentry of wood, including cellular wood
panels, assembled flooring panels, shingles and shakes
Wood paving blocks, articles of densified wood not elsewhere
included or specified, Parts of domestic decorative articles used as
tableware and kitchenware”;
(xlvi)
after S. No. 150 and the entries relating thereto, the following serial number and
the

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e inserted, namely: –
6703
“177B
177C
6704
177D
177E
6801
6802
177F
6803
Wool or other animal hair or other textile materials, prepared for
use in making wigs or the like
Wigs, false beards, eyebrows and eyelashes, switches and the like,
of human or animal hair or of textile materials; articles of human
hair not elsewhere specified or included
Setts, curbstones and flagstones, of natural stone (except slate)
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]
Worked slate and articles o

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182E
6901
Fabricated asbestos fibres; mixtures with a basis of asbestos or
with a basis of asbestos and magnesium carbonate; articles of such
mixtures or of asbestos (for example, thread, woven fabric,
clothing, headgear, footwear, gaskets), whether or not reinforced,
other than goods of heading 6811 or 6813
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
Worked mica and articles of mica, including agglomerated or
reconstituted mica, whether or not on a support of paper,
paperboard or other materials
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 percen

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cal uses;
ceramic troughs, tubs and similar receptacles of a kind used in
agriculture; ceramic pots, jars and similar articles of a kind used
for the conveyance or packing of goods
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets,
water closet pans, flushing cisterns, urinals and similar sanitary
fixtures
17
185D
6914
Other ceramic articles”;
(lvii)
after S. No. 189 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“189A
7003
189B
7004
189C
7005
189D
7006 00 00
189E
7007
189F
7008
189G
7009
Cast glass and rolled glass, in sheets or profiles, whether or not
having an absorbent, reflecting or non-reflecting layer, but not
otherwise worked
Drawn glass and blown glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise
worked
Float glass and surface ground or polished glass, in sheets,
whether or not having an absorbent, reflecting or

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e following serial number and the
entries shall be inserted, namely: –
“192A
(lxi)
7016
Paving blocks, slabs, bricks, squares, tiles and other articles of
pressed or moulded glass, whether or not wired, of a kind used for
building or construction purposes; glass cubes and other glass
smallwares, whether or not on a backing, for mosaics or similar
decorative purposes; leaded lights and the like; multi-cellular or
foam glass in blocks, panels, plates, shells or similar forms”;
after S. No. 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,
18
Founts for kerosene wick lamps, Glass chimneys for lamps and
lanterns]”;
(lxii) in S. No. 235, for the entry in column (3), the entry “Stoves, ranges, grates, cookers
(including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate
warmers and similar non-el

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entry in column (3), the entry “Other articles of iron or
steel” shall be substituted;
(lxvii) after S. No. 252 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“252A
(lxviii)
7418
All goods [other than table, kitchen or other household
articles of copper; Utensils]”;
in S. No. 253, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
(lxix)
“7419
Other articles of copper”;
in S. No. 262, for the entry in column no. 3, the entry “Unwrought Aluminium”shall
be substituted;
(lxx) in S. No. 271, for the entry 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

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es) [other than
paper knives, pencil sharpeners and blades therefor]”;
in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
(lxxv)
“8302
Base metal mountings, fittings and similar articles suitable for
furniture, doors, staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or the like; base metal hat-racks,
hat-pegs, brackets and similar fixtures; castors with mountings of
base metal; automatic door closers of base metal”;
(lxxvi)
after S. No. 303A and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely: –
“303B
8303
303C
8304
303D
8305
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
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

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her gas compressors and fans;
ventilating or recycling hoods incorporating a fan, whether or not
fitted with filters [other than bicycle pumps, other hand pumps
and parts of air or vacuum pumps and compressors of
bicycle pumps]”;
in S. No. 320, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
(lxxx)
“8419
(lxxxi)
Machinery, plant or laboratory equipment, whether or not
electrically heated (excluding furnaces, ovens andother equipment
of heading 8514), forthe treatment of materials by a
processinvolving 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 thanSolar water heater and system]”;
in S. No. 324, for the entry in column (3), the entry”Weighing machinery (excluding
bala

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bulldozers, angledozers, graders, levellers,
scrapers, mechanical shovels, excavators, shovel loaders,
tamping machines and road rollers
Other moving, grading, levelling, scraping, excavating,
tamping, compacting, extracting or boring machinery, for
earth, minerals or ores; pile-drivers and pile-extractors;
snow-ploughs and snow-blowers”;
(lxxxiv) in S. No. 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 S. No. 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 Bra

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ing; ball or roller screws”shall be
substituted;
(xc) after S. No. 369A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“369B
8484
Gaskets and similar joints of metal sheeting combined
with other material or of two or more layers of metal; sets
or assortments of gaskets and similar joints, dissimilar in
22
(xci)
composition, put up in pouches, envelopes or similar
packings; mechanical seals”;
in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static
converters (for example, rectifiers) and inductors”shall be substituted;
(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“376A
376B
8506
8512
376C
8513
Primary cells and primary batteries
Electrical lighting or signalling equipment (excluding
articles of heading 8539), windscreen wipers, defrosters
and demisters, of a kind used for cycles or moto

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ier set”shall be
substituted;
(xcv)
after S. No. 380 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“380A
Sound recording or reproducing apparatus”;
8519
(xcvi)
after S. No. 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”;
23
(xcvii) in S. No. 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 S. No. 383 and the entries relating thereto, the following serial numbers and
the entries shall be inserted,

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es shall be inserted, namely: –
“388A
388B
8536
8537
Electrical apparatus for switching or protecting electrical
circuits, or for making connections to or in electrical
circuits (for example, switches, relays, fuses, surge
suppressors, plugs, sockets, lamp-holders, and other
connectors, junction boxes), for a voltage not exceeding
1,000 volts connectors for optical fibres, optical fibre
bundles or cables
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”;
24
(ci) in S. No. 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 S. N

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moulding solely for
the purposes of assembly, other than insulators of heading
8546; electrical conduit tubing and joints therefor, of base
metal lined with insulating material”;
S. No. 410, and the entries relating thereto, shall be omitted;
(cvi)
in S. No. 411, for the entry in column (3), the entry”Spectacles [other than
corrective]; goggles including those for correcting vision”shall be substituted;
(cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“411A
9005
411B
9006
411C
9007
411D
9008
411E
9010
Binoculars, monoculars, other optical telescopes, and
mountings therefor; other astronomical instruments and
mountings therefor, but not including instruments for
radio-astronomy
Photographic (other than cinematographic) cameras;
photographic flashlight apparatus and flashbulbs other than
discharge lamps of heading 8539
Cinematographic cameras and projectors, whether or not
inco

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ological
or geophysical instruments and appliances, excluding
compasses; rangefinders”;
in S. No. 412, for the entry in column (3), the entry”Balances of a sensitivity of 5 cg
or better, with or without weights”shall be substituted;
(cix)
after S. No. 413 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“413A
9022
413B
9023
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
Instruments, apparatus and models, designed for
demonstrational purposes (for example, in education or
exhibitions), unsuitable for other uses”;
(cx)
after S. No. 423 and the entries relating thereto, the following serial numbers and
the entrie

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nt or with
synchronous motor
Watch movements, complete and assembled”;
in S. No. 427, for the entry in column (3), the entry “Other clock or watch parts”shall
be substituted;
(cxiv) in S. No. 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 S. No. 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 S. No. 429, 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 S. No. 429 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“429A
9113
429B
9201
429C
9202
429D
9205
9206 00 00
429E
429F
9207
4

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cessories (for example, cards, discs and rolls for
mechanical instruments) of musical instruments;
metronomes, tuning forks and pitch pipes of all kinds”;
(cxviii)
after S. No. 435 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“435A 9401 [other than 9401
10 00]
Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof [other than seats of
a kind used for aircraft]”;
(cxix)
in S. No. 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 S. No. 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

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5
Festive, carnival or other entertainment articles, including
conjuring tricks and novelty jokes”;
28
(cxxiii) in S. No. 441, for the entry in column (3), the entry”Articles and equipment for
general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than
sports goods]”shall be substituted;
(cxxiv)
after S. No. 441 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“441A
9508
441B
9602
Roundabouts, swings, shooting galleries and other
fairground amusements; [other than travelling circuses and
travelling menageries]
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)
afte

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her
animated displays, used for shop window dressing”;
entries relating thereto, the following serial number and the
Permanent transfer of Intellectual Property (IP) right in
respect of Information Technology software”;
+5 29
(D) in Schedule-IV-14%, –
(i) S. Nos.2, 3, 4, 5, 6, 7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36,
37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;
(ii) in S.No. 46, in column (3), after the words in the brackets, the words “and of a kind
used on aircraft”, shall be substituted;
(iii)S. Nos. 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 the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciproc

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words
and brackets “[other than wet grinder consisting of stone as a grinder]” shall be
added;
(x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted;
(xi) in S.No. 151, for the entry in column (3), the entry “Digital cameras and video
camera recorders [other than CCTV]”shall be substituted;
(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;
(xiii) in S.No. 154, in column (3), after the words and figures in the brackets the words
“and set top box for television” shall be added;
30
(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182,
(xv)
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
relating thereto, shall be omitted;
S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto,
shall be omitted;
(xvi) in S.No. 228, for the entry “-“

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The Nagaland Goods and Services Tax (Twelfth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1)/103 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/103
NOTIFICATION
Scan
(iii)
Dated: 28th November 2017
In exercise of the powers conferred by section 164 of the Nagaland Goods and
Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules
further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Twelfth
Amendment) Rules, 2017.
(2) They shall come into force on the date of issue of this notification.
2.
In the Nagaland Goods and Services Tax Rules, 2017, –
(i)
(ii)
it in our carb
and
wait it!
to all courer for
ceps
and ula
from
7/12/17
(14-200
in rule 43, after sub-rule (2), the following explanation shall be inserted,
name

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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.”;
after rule 107, the following rule shall be inserted, namely:-
(v)
(vi)
“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.”;
after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority- (1)Any person aggrieved by
any decisi

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e date of communication of the said decision or
order.”;
in rule 124, –
(a) in sub-rule (4), for the second proviso, the following proviso shall
be substituted, namely:-
“Provided further that the Central Government with the approval of the
Chairperson of the Council may terminate the appointment of the
Chairman at any time.”;
(b) in sub-rule (5), for the second proviso, the following proviso shall
be substituted, namely: –
“Provided further that the Central Government with the approval of the
Chairperson of the Council may terminate the appointment of the
Technical Member at any time.”;
2
(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
From
(if applicable)
6.

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us
3
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or
services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the
input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
I/We
SELF-DECLARATION [rule 89(2)(1)]
(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 clau

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credit Adjusted total
2
turnover
3
(Amount in Rs.)
Refund amount
(1×2÷3)
4
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated
Net input tax credit Adjusted total
supply of goods and services
turnover
1
3
5
Refund amount
(1×2÷3)
a. Refund
amount
claimed
b. Refund
Sanction
ed on
provisio
nal basis
c. Remaini
ng
Amount
n
Tax
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
ARN
1.
2.
GSTIN/Temporary
ID
3.
Legal Name
4.
Filing Date
Reason of Refund
5.
Financial Year
6.
Month
7.
8.
Order No.:
Order issuance
9.
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
Interest
Penalty
Fees
Others
Total
16.
Descriptio
Drop Down: RFD- 04/06/07 (Part A)
Details of Refund Amount

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

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here 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.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward sup

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Deleted……

Provisions of sub-rule (i), (ii), (iii), (iv), (v), (vi) and (vii) of rule 2 of the Maharashtra Goods and Services Tax (Sixth) Amendment) Rules, 2017.
GST 1017/C.R. 216/Taxation-1 Dated:- 28-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated 28th November 2017
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST. 1017/C.R. 216/Taxation-1.-In exercise

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Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
41/2017- State Tax (Rate) Dated:- 28-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F3(59)/Fin (Rev-I) / 2017-18/ DS-VI/768
Dated: 28/11/2017
Notification No. 41/2017- State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Delhi in the Department of Finance (Revenue-1), No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F3 (15)/Fin/(Rev-I)

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

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d, desiccated coconuts ” shall be substituted;
(viii) in Serial Number 30, in the entry in column (3), after the words “shelled or peeled, 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;
(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 pel

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, the words “,idli/dosa batter, chutney powder” shall be inserted;
(xvii) for Serial Number 111 and the entries relating thereto, the following shall be substituted namely:-
“111
2503
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ” ;
(xviii) in Serial Number 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;
(ix) after Serial Number 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“156A
2621
Fly Ash ” ;
(xx) for Serial Number 189 and the entries relating thereto, the following shall be substituted, namely:-
“189
4011 30 00
New pneumatic tyres, of rubber of a kind used on aircraft”;
(xxi) after Serial Number 197 and the entries relating thereto, the following serial number and the entries against them shall be inserted, namely:-
“

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r dust, powder and flour” ;
(xxii) after Serial Number 218A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely:-
“218B.
5607
Jute twine, coir cordage or ropes
218C.
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
218D.
5609
Products of coir” ;
(xxiii) after Serial Number 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“219AA
5806
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ” ;
(xxiv) for Serial Number 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
“224.
63 [other than 6309]
Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ” ;
(xxv) after Serial Number 224 and the entries re

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r Serial Number 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“257B.
9401 10 00
Aircraft seats ” ;
(xxx) for Serial Number 259A and the entries relating thereto, the following serial numbers and the entries against them shall be substituted, namely:-
“259A.
4016 or 9503
Toy balloons made of natural rubber latex
“259B.
9507
Fishing hooks
259C.
9601
Worked corals other than articles of coral”;
(B) in Schedule II-6%,-
(i) Serial Numbers 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for Serial Number 11 and the entries relating thereto, the following shall be substituted namely:-
“11.
0402 91 10, 0402 99 20
Condensed milk”;
(iii) in Serial Number 14, in column (3), the words “and desiccated coconuts”, shall be omitted;
(iv) after Serial Number 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“32A.
1701 91, 1701 9

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itted;
(viii) after Serial Number 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“46A.
2106 90 91
Diabetic foods ” ;
(ix) after Serial Number 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“57A.
2804 40 10
Medical grade oxygen ” ;
(x) for Serial Number 70 and the entries relating thereto, the following shall be substituted namely:-
“70
3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink” ;
(xi) Serial Numbers 71, 86, 87, 88 and the entries relating thereto shall be omitted;
(xii) for Serial Numbers 89, 90 and the entries relating thereto, the following shall be substituted namely:-
“89
4202 22 20
Hand bags and shopping bags, of cotton
90
4202 22 30
Hand bags and shopping bags, of jute” ;
(xiii) in Serial Number 139, in column (3), after the words “

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sh bricks” shall be omitted;
(xx) in Serial Number 196, in column (3), after the words “sports-ground rollers”, the word, brackets and figures “; Parts [8432 90]” shall be inserted;
(xxi) in Serial Number 197, in column (3), after the words and figures “of heading 8437”, the word, brackets and figures “; parts [8433 90 00]” shall be inserted;
(xxii) in Serial Number 200, in column (3), for the words “Sewing machines”, the words and figures “Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines” shall be substituted;
(xxiii) after Serial Number 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“201A.
8509
Wet grinder consisting of stone as a grinder” ;
(xxiv) after Serial Number 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“2

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be inserted, namely:-
“222A.
9403
Furniture wholly made of bamboo, cane or rattan”;
(xxix) in Serial Number 231, in the entry in column (3), the words “fishing hooks”, shall be omitted;
(xxx) after Serial Number 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
(1)
(2)
(3)
“243.
Any Chapter
Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software”;
(C) in Schedule III-9%,-
(i) Serial Number 1, and the entries relating thereto, shall be omitted;
(ii) Serial Number 10, and the entries relating thereto, shall be omitted;
(iii) in Serial Number 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]” ,sh

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1905]”;
(vi) Serial Number 14, and the entries relating thereto, shall be omitted;
(vii) in Serial Number 16, for entries in columns(2) and (3), the following entries shall be substituted, namely:-
“1905
Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products”;
(viii) after Serial No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“16A.
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee”;
(ix) Serial Numbers 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in Serial Number 23, for the entry in column (3), the entry,”Food

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ues from the incineration of municipal waste [other than fly ash]”shall be substituted;
(xv) after Serial Number 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“30A.
2706
Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars”;
(xvi) in Serial Number 33, for the entry in column (3), the entry “Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]”shall be substituted;
(xvii) in Serial Number 52, for the entry in column (3), the entry “Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liqui

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e preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]”;
(xxii) in Serial Number 59, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“3305
Preparations for use on the hair”;
(xxiii) in Serial Number 60, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“3306
Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]”;
(xxiv) after Serial Number 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“60A.
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odorifer

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e of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]
61B.
3403
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals”;
(xxvii) after Serial Number 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“62A.
3405
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), ex

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number and the entries shall be inserted, namely: –
“89A.
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils”;
(xxxii) after Serial Number 90 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“90A.
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
90B.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers”;
(xxxiii) after Serial Number 94 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“94A.
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petr

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ating thereto, the following serial number and the entries shall be inserted, namely: –
“121A.
4013
Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]”;
(xxxviii) in Serial Number 123A, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“4016
Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]”;
(xxxix) after Serial Number 123A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“123B.
4017
Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
123C.
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material”;
(xl) in Serial Number 124, for the entry in column(3), the entry “Trunks, sui

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ts]
124B.
4205
Other articles of leather or of composition leather
124C.
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons”;
(xlii) Serial Numbers 125, 126, 127, 128, 129 and 130 and the entries relating thereto, shall be omitted;
(xliii) after Serial Number 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“132A.
4303
Articles of apparel, clothing accessories and other articles of furskin”;
(xliv) in Serial Number 133, for the entry in column (3), the entry “Artificial fur and articles thereof” shall be substituted;
(xlv) after Serial Number 137 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“137A.
4410
Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding s

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ting thereto, the following serial number and the entry shall be inserted, namely: –
“153A.
4819 20
Cartons, boxes and cases of non-corrugated paper or paper board”;
(xlviii) in Serial Number 175, for the entry in column (3), the entry”Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed” shall be substituted;
(xlix) in Serial Number 177 A, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit”;
(l) after Serial Number 177A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“177B.
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
177C.
6704
W

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shall be inserted, namely: –
“180A.
6807
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
180B.
6808
Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
180C.
6809
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented”;
(lii) in Serial Number 181, for entries in column (3), the entry “Articles of cement, of concrete or of artificial stone, whether or not reinforced” shall be substituted;
(liii) after Serial Number182 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“182A.
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbesto

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e or diatomite) or of similar siliceous earths”;
(liv) after Serial Number 184 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“184A.
6904
Ceramic flooring blocks, support or filler tiles and the like
184B.
6905
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods”;
(lv) in Serial Number 185, for the entry in column (3), the entry “Ceramic pipes, conduits, guttering and pipe fittings” shall be substituted;
(lvi) after Serial Number 185 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“185A.
6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
185B.
6909
Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic p

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ved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
189E.
7007
Safety glass, consisting of toughened (tempered) or laminated glass
189F.
7008
Multiple-walled insulating units of glass
189G.
7009
Glass mirrors, whether or not framed, including rear-view mirrors”;
(lviii) after Serial Number190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“190A.
7011
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like”;
(lix) after Serial Number 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“191A.
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked”;
(lx) after Serial Number 192 and the entries relating thereto, the following serial number and the entries shall be inserted,

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l [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]”shall be substituted;
(lxiii) after Serial Number 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“235A.
7322
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower, and parts thereof, of iron or steel”;
(lxiv) after Serial Number 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“236A.
7324
Sanitary ware and parts thereof, of iron and steel”;
(lxv) in Serial Number 237, for the entry in column (3), the entry “Other cast articles of iron or steel” shall be substituted;
(lxvi) in Serial Number 238, for the entry in column (3), the entry “Other articles

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n 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;
(lxxii) after Serial Number 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“275A.
7615
All goods [other than table, kitchen or other household articles, of aluminium; Utensils]”;
(lxxiii) after Serial Number 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“301A.
8212
Razors and razor blades (including razor blade blanks in strips)”;
(lxxiv) after Serial Number 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“302A.
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than

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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 offices, upholstery, packaging), of base metal”;
(lxxvii) after Serial Number 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“307A.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405”;
(lxxviii) in Serial Number 316, for the entry in column (3), the entry “Turbo-jets, turbopropellers and other gas turbines [other than aircraft engines]”shall be substituted;
(lxxix) after Serial Number 317 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“317A.
8413
Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]
317B.
8414
Air

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g 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 the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]”shall be substituted;
(lxxxiii) after Serial Number 327 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“327A.
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
327B.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, telefer

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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: –
“364A.
8476
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines”;
(lxxxvii) after Serial Number 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“365A.
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter”;
(lxxxviii) in Serial Number 366, for the entry in column (3), the entry “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]”shall be substituted;
(lxxxix) in Serial Number 369A, for the entry in column (3), the entry “Crank shaft for

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9), 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″;
(xciii) in Serial Number 379, for the entry in column (3), the entry “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]”shall be substituted;
(xciv) in Serial Number 380, for the entry in column (3), the entry “Microphones and stands there for; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a

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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 combined, in the same housing, with sound recording or reproducing apparatus or a clock”;
(xcix) after Serial Number 384 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“384A.
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
384B.
8530
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
384C.
8531
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms),

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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, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors” shall be substituted;
(ciii) in Serial Number 396, for the entry in column (3), the entry “Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes” shall be substituted;
(civ) after Serial Number 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“397A.
8547
Insulating fittings for electrical machines,

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eras; 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
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
411F.
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
411G.
9012
Microscopes other than optical microscopes; diffraction apparatus
411H.
9013
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
411-I.
9014
Direction find

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r 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 metal
423B.
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101”;
(cxi) after Serial Number 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“424A.
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels”;
(cxii) after Serial Number 425 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“425A.
9106
Time of day recording apparatus and apparatus for mea

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er, 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 example, guitars, violins, harps)
429D.
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
429E.
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
429F.
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
429G.
9208
Musical boxes, fairground organs, mechanical street organs, mechanical singing b

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e 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 relating thereto, the following serial number and the entries shall be inserted, namely: –
“438A.
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts there

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ials 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 (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks”;
(cxxvi) in Serial Number 449A, for the entry in column (3), the entry “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks” shall be substituted;
(cxxvii) after Serial Number 449A and the entries relating thereto, the following serial numbers and the entries

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, 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 the entries relating thereto, shall be omitted;
(iv) in Serial Number 114, for the entry in column (3), the entry “Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]” shall be substituted;
(v) in Serial Number 117, in column (3), the words, figures and brackets “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]” shall be omitted;
(vi) Serial Numbers 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted;
(vii) in Serial Number 135, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) an

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box for television” shall be inserted;
(xiv) Serial Numbers 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted;
(xv) Serial Numbers 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted;
(xvi) In Serial Number 228, for the entry “-“in column (2), the entry “Any Chapter” shall be substituted.
(E) in Schedule-V-1.5%, in Serial Number 13, for the words “of metal clad with precious metal”, the words and brackets “of metal clad with precious metal[other than bangles of lac/shellac]”, shall be substituted;
(F) 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 the 15th May, 2017 or ther

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

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) The goods are supplied to or for –
(a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(i

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fty thousand rupees in a financial year.
(1) The institution is registered with the Government of India in the Department of Scientific and Research, which-
(i) 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 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

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ls.
4.
Regional Cancer Centre (Cancer Institute)
(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.
(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 c

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Seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of ITC on certain fabrics
44/2017- State Tax (Rate) Dated:- 28-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No.F3 (62)/Fin (Rev-I)/2017-18/DS-VI/770
Dated: 28/11/2017
Notification No. 44/2017- State Tax (Rate)
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommen

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Seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to GST council decision regarding reverse charge on raw cotton.
43/2017- State Tax (Rate) Dated:- 28-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No.F3 (61)/Fin (Rev-I)/2017-18/DS-V1/ 769
Dated: 28/11/2017
Notification No. 43/2017- State Tax (Rate)
In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes th

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

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f 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.”;
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period ha

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

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Waives late fee for Oct, 2017 in FORM GSTR-3B
FIN/REV-3/GST/1/08 (Pt-1)/105 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/105
Dated: 28th November 2017
NOTIFICATION
In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the State Government,

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Time period for furnishing in FORM GSTR-1 Turnover less than 1. 5 crore
FIN/REV-3/GST/1/08 (Pt-1)/104 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F. NO. FIN/REV-3/GST/1/08 (Pt-1)/104
Dated: 28th November 2017
NOTIFICATION
In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below f

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

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

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

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thereunder and the tax liability shall be reckoned as per section 9 of the CGST Act, 2017.
5.2 However, it may be noted that so long as such goods remain deposited in the warehouse the customs duty to be collected shall remain deferred. Further, it is only when such goods are ex-bonded under section 68, shall the deferred duty be collected, at the value as had been determined under section 14 of the Customs Act, 1962 in addition to IGST leviable, as indicated at Para 5.1 above. An illustrative chart on in bond sales and clearance thereof is attached as Annexure.
6. Difficulties in implementation, if any, may be brought to the notice of this office.
( Dr. M. Subramanyam )
COMMISSIONER
ANNEXURE to Public Notice No. 41/2017 dated 28.11.2017
Sale of goods in a Bonded Warehouse and clearance thereof:
ILLUSTRATION
Box-I
Box-II
Box-III
Box-IV
Goods imported by “A” on 2nd July 2017. Importer wants to deposit the goods in a bonded warehouse to defer duty.
Importer files an “in

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Comments are inviting on “Know Your Customer (KYC) norms”
GST
Dated:- 27-11-2017

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

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

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GST on scrap sales credit note by job worker
Query (Issue) Started By: – K.Srinivasan Kuppuswamy Dated:- 27-11-2017 Last Reply Date:- 7-6-2018 Goods and Services Tax – GST
Got 11 Replies
GST
Sir,
We are sending the semi finished goods for machining to job worker. After machining the job worker sends the finished goods to us. The swarf / borings generated out of machining is being sold by the job worker on payment of applicable GST.
The job worker issues us the credit note for the material value sold by them on our behalf.
In this context I request your valuable opinion whether the GST applicable on credit note issued by the job worker for the material value.
Regards
K Srinivasan
Reply By ANITA BHADRA:
The Reply:
Sir ,
In terms of Section 143(5) of CGST Act 2017 -'any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job

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

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nder delivery challan.. After machining the job worker sends the finished goods to us and raise service invoice on us with GST for job charges. . The swarf / borings generated out of machining is being sold by the job worker on payment of applicable GST to the scrap vendor
The job worker issues us the credit note on us for the material value only without gst since already GST charged by him while removing..
That credit will attract GST or not.
I request your valuable opinion whether the GST applicable.
Regards
K Srinivasan
Reply By Ramaswamy S:
The Reply:
The job work charges can be negotiated with the job worker for the net quantity and the job worker sells the scrap arising during the course of job work.
The job worker pays the GST on the scrap sold by him.
This will reduce unnecessary paper work and complications.
Regards
S.Ramaswamy
Reply By Ganeshan Kalyani:
The Reply:
In my view, the job worker need not issue credit note for scrap sold by him. If even if does then i

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Valuation of goods under GST –
Query (Issue) Started By: – MohanLal tiwari Dated:- 27-11-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
We have an order for manufacture & supply of machinery wherein customer is providing some free issue imported spares but the custom duty and clearing charges etc are being paid by us. As per Excise valuation Rules, the landed cost of such free issue was included in assesable value.
Kindly advise whether the free issue mtls value is to be included in value for charging GST. As per section 5 of IGST Act read with section 15 of the CGST Act ” The value of a supply of goods or services or both shall be the transaction value, which is the price actual

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

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

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

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ts.]
(Article 243W)
1. Urban planning including town planning.
2. Regulation of land-use and construction of buildings.
3. Planning for economic and social development.
4. Roads and bridges.
5. Water supply for domestic, industrial and commercial purposes.
6. Public health, sanitation conservancy and solid waste management.
7. Fire services.
8. Urban forestry, protection of the environment and promotion of ecological aspects.
9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded.
10. Slum improvement and upgradation.
11. Urban poverty alleviation.
12. Provision of urban amenities and facilities such as parks, gardens, playgrounds.
13. Promotion of cultural, educational and aesthetic aspects.
14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums.
15. Cattle pounds; prevention of cruelty to animals.
16. Vital statistics including registration of births and deaths.
17. Public amenit

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ng manpower to the municipal corporation, local authorities, milk dairy. Should the service provider still pay the GST?
Reply By CS SANJAY MALHOTRA:
The Reply:
Let me share example and you will be able to address your query yourself.
Cleanliness of Roads, Public places is function of Municipal corporation. If the said activity is outsourced i.e. Manpower is supplied by you, then NO GST.
Likewise, if Manpower supplied by your company is performing the work which MC has to execute / or is covered under Article 243W as shared earlier, GST shall be NIL.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji, Sir,. "MRI" done by you. Clouds vanished. Words fail to express my thanks.
Reply By salamat shidvankar:
The Reply:
Dear All,
thanks for sharing your expert view, i would be glad if you answer my query which is. A company registered under GST gets a contract to operate Pay and park from municipal corporation by paying a license fees as monthy compensation and al

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Debit Note Treatment Under GST Regime
Query (Issue) Started By: – Sagar Rijal Dated:- 27-11-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
How is debit note issued by the supplier treated by the receiver? Please elaborate in brief Sir.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
Supplier will indicate details of debit note in his GSTR 1 . Recipient will either accept or reject Debit note issued by the supplier in GSTR 2
It s a same way like Recipient does in case of tax invoice .
Regards
Reply By Sagar Rijal:
The Reply:
Thank you Mam for your kind information.
Reply By Kishan Barai:
The Reply:
You can make it in Microsoft Excel on your own format with your company logo & address with fol

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GST on Commission paid to foreign company/Non Resident
Query (Issue) Started By: – Prakash Gupta Dated:- 27-11-2017 Last Reply Date:- 27-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear All,
My company has paid commission to various foreign agents (company as well as non company) during July to October 2017. Your view is sought on applicability of GST on such payments under section 9(4) of the CGST Act.
Thanking you !
Reply By CS SANJAY MALHOTRA:
The Reply:
Commissio

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