Goods and Services Tax

GST – States – 47/2017 – State Tax – Dated:- 18-10-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 47/2017 – State Tax Date: 18th 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 (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sikkim Goods and Services Tax Rules, 2017, – (i) in rule 89, insub-rule (1), for third proviso,

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e: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable Value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of Recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess i

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GST – States – 1852-F.T.- 47/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1852-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 47/2017-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the foll

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uot;Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable Value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of Recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in d

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GST – States – 1854-F.T.- 49/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1854-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 49/2017-State Tax In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the West Bengal Goods and Services Tax Rules, 2017 read with notification No. 1853-F.T. dated the 18th day of October, 2017 [48/2017-State Tax], the Governor is pleased hereby to notify the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:- TABLE Sl. No. Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax officer of the Advanc

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GST – States – 1853-F.T.- 48/2017-State Tax – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1853-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 48/2017-State Tax In exercise of the powers conferred by section 147 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notifiy the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- TABLE Sl. No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods b

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GST – States – 1851-F.T.- 39/2017-State Tax(Rate) – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1851-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 39/2017-State Tax(Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the State tax rate of 2.5 per cent. on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condi

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Central Government or the State Government, within a period of five months from the date of supply of such goods or within such further period as the Commissioner of State tax or jurisdictional commissioner of Central tax, as the case may be, may allow in this regard. Explanation.- (1) In this notification, "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule s

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GST – States – Order No. 39/2017-State Tax(Rate) – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1851-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 39/2017-State Tax(Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the State tax rate of 2.5 per cent. on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condit

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entral Government or the State Government, within a period of five months from the date of supply of such goods or within such further period as the Commissioner of State tax or jurisdictional commissioner of Central tax, as the case may be, may allow in this regard. Explanation.- (1) In this notification, "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule sh

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GST – States – 30289-FIN-CT1-TAX-0043/2017-S.R.O. No. 503/2017 – Dated:- 18-10-2017 – FINANCE DEPARTMENT NOTIFICATION The 18th October, 2017 S.R.O. No.503/2017- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Odisha Goods and Services Tax Rules, 2017 read with the notification of Government of Odisha in the Finance Department No.30285-FIN-CT1-TAX-0043-2017, dated the 18th October, 2017, published in the Extraordinary issue No.1685, dated the 18th October, 2017 bearing S.R.O. No.502, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier

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GST – States – 30285-FIN-CT1-TAX-0043/2017-S.R.O. No. 502/2017 – Dated:- 18-10-2017 – FINANCE DEPARTMENT NOTIFICATION The 18th October, 2017 S.R.O. No. 502/2017- In exercise of the powers conferred by Section 147 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- Table Sl.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation. 3. Supply of goods by a registered person to Export Ori

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GST – States – 30281-FIN-CT1-TAX-0034/2017-S.R.O. No. 501/2017 – Dated:- 18-10-2017 – FINANCE DEPARTMENT NOTIFICATION The 18th October, 2017 S.R.O. No. 501/2017- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Odisha Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. In the Odisha Goods and Services Tax Rules, 2017, (hereinafter referred to as the said

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following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; and (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integr

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GST – States – 47/2017-State Tax – Dated:- 18-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 18th October 2017. NOTIFICATION Notification No. 47/2017-State Tax No.MGST-1017/CR-188/Taxation-1.-In exercise of the power conferred by sub-section (1) of section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules 2017, namely :- (1) These rules may be called the Maharashtra Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall deemed to come into force with effect from the 18th October 2017. 2. In the Maharashtra Goods and

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ng Statement shall be substituted, namely :- Statement- 2 [rule 89(2)(c)] Refund Type : Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) Sr.No. Invoice details Shipping bill/bill of export Endorsed invoice SEZ Integrated

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GST – States – FA-3-73/2017-V-3-(136) – Dated:- 18-10-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal No. FA-3-73/2017-V-3-(136) Bhopal, the 18th October 2017 In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- They shall come into force on the date of their publication in the Official Gazette. In the Madhya Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed expo

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Tax cess involved in debit note, if any Integrated Tax cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and involved in debit note, if any Integrated tax and involved in credit note, if any Net Integrated tax and cess (8+9+ 10-11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 . B

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GST – States – 116/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 116/ST-2.- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Haryana Goods and Services Tax Rules, 2017 read with Haryana Government, Excise & Taxation Department Notification No. 115/ST-2, dated the 18th October, 2017, the Governor of Haryana, hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:- Table Serial Number Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Expor

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GST – States – 114/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 114/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso s

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(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Serial Number Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrat

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GST – States – 112/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 112/ST-2.- In exercise of the powers conferred by section 96 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby constitutes the Haryana Authority for Advance Ruling consisting of the following members for Advance Ruling, namely:- 1. Sh. Vijay Kumar Singh, Additional Excise & Taxation Commissioner, Haryana. 2. Mrs.

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GST – States – 111/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 111/ST-2.- In exercise of the powers conferred by sub-section (1) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby notifies the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Table below, namely:- Table Serial Number Tariff item,

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onths from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, may allow in this regard. Explanation. – (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (Central Act 51 of 1975) including the section and chapter notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of thi

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GST – States – 110/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 110/ST-2.- In exercise of the powers conferred by sub-section (1) of section 6 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as Haryana GST Act ), on the recommendations of the Council, the Governor of Haryana hereby specifies that the officers appointed under the Central Goods and Services Tax Act, 20

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GST – States – 109/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 109/ST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification number 83/ST-2, dated the 22nd September, 2017

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GST – States – 107/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 107/ST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Haryana, on the recommendations of the Council, hereby notifies the registered persons whose aggregate turnover in the preceding financial year did not exceed o

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GST – States – 106/ST-2 – Dated:- 18-10-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th October, 2017 No. 106/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, name

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ection 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; 3. In the said rules, after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single invoice-cum-bill of supply for all such supplies. ; 4. In the said rules, in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for t

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3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; 7. In the said rules, in FORM GSTR-1, for Table 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; 8. In the said rules, in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made

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GST – States – 47/2017-State Tax – Dated:- 18-10-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 47/2017-State Tax Dated the 18th October, 2017. No.(GHN-113)GSTR-2017(12)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force from 18th day of October, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso

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s with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note,

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GST – States – S.O. 247. – Dated:- 18-10-2017 – Bihar Government Commercial Tax Department Notification The 18th October 2017 S.O. 247, dated 18th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provid

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Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8

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GST – States – F.No.12(46)FD/Tax/2017-Pt-II-122 – Dated:- 18-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 18, 2017 In exercise of the powers conferred by section 147 of the Rajasthan Goods and Services Tax Act, 2017 (Act No 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the table below as deemed exports, namely:- Table S.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods by a registered person to Export Oriented Unit 4. S

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GST – States – F.No.12(46)FD/Tax/2017-Pt-II-121 – Dated:- 18-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 18, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force with immediate effect, 2. Amendment of rule 89.- The existing third proviso of sub-rule (1) of rule 89 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter

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of FORM GST RFD-01 In FORM GST RFD-01, appended to the said rules,- (a) for the existing Statement-2 and entries thereto, the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Amount in Rs. Sr. No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12. (b) for the existing Statement-4 and entries thereto, the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e) Refund Type: On account of supplies made to SEZ unit

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GST – States – F.No.12(56)FD/Tax/2017-120 – Dated:- 18-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 18, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the table below, namely:- Table S

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period of five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of the Central tax or jurisdictional Commissioner of the State tax, as the case may be may allow in this regard. Explanation: (1) In this notification, tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this not

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Goods and Services Tax – 10/10/2017 – Dated:- 18-10-2017 – Circular No. 10/10/2017-GST CBEC – 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, dated 18th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis -Reg. Various communications have been received particularly from the suppliers of jewellery etc. who are registered in one State but may have

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17, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter as follows – 2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as the said Rules ) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule also provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that Where the goods being transported are for the purpose of supply to the recipient but the

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