Goods and Services Tax

Goods and Service Tax – TN GST Act, 2017 – Supplies of goods in respect of which no refund of unutilised Input Tax Credit shall be allowed – Amendments – Notification – Issued
G.O. (Ms) No. 160 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 160
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes

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Goods and Service Tax – TN GST Act, 2017 – Reverse charge on certain specified supply of goods – Amendments – Notification – Issued
G.O. (Ms) No. 159 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 159
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nadu Goods and Services Tax A

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Goods and Services Tax – TN GST Act, 2017 – Goods Exempt from State Tax – Amendments – Notification – Issued
G.O. (Ms) No. 158 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 158
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 1 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-5)/2017, published at pages 68-75 in Part II-section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 June, 2017, namely:-
AMENDMENTS
In the said notification, –
(1) in the Schedule,
(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted,

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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 ]” ;
(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 follow

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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]
46B
08
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;
(ix) in S. No. 77, in the entry in column (3), for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
(x) after S. No. 78 and the entri

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the following serial number and the entries shall be inserted, namely: –
“103A
26
Uranium Ore Concentrate”;
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“136A
7113
Bangles of lac/shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –
(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.”.
2. This notification shall come into force with effect from the 15th day of November, 2017.
Dr. C. CHANDRAMOULI
ADDITIONAL CHIEF SECRETARY TO GOVERNMENT (FAC)
Noti

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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:- 14-11-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (45/2017)
NO. FD 48 CSL 2017,
BENGALURU, DATED: 14-11-2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Notification referred to as “the said Act”), the Government of Karnataka, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table,

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rgy 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;
(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 re

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duces, 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 a hospital
Scientific and technical instruments, apparatus, equipment (including computers); accessories, parts, consumables and live animals (experimental purpose);

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erimental 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 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 r

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Seeks to amend notification no. 5/2017- No.FD 48 CSL 2017/Central Tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
44/2017 Dated:- 14-11-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (44/2017)
NO. FD 48 CSL 2017,
BENGALURU, DATED: 14-11-2017
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Notification (05/2017) No. FD 48 CSL 2017, dated 29th June,2017, published

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Seeks to amend notification no. 4/2017- No.FD 48 CSL 2017/Central Tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
43/2017 Dated:- 14-11-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION (43/2017)
NO. FD 48 CSL 2017,
BENGALURU, DATED: 14-11-2017
In exercise of the powers conferred by sub-section (3) of section 9 of the Karnataka Goods and Services Ta

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

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

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Waiver the late fee payable any registered person for failure to furnish the return in FORM GSTR-3B.
Va Kar/GST/07/2017-S.O. No. 139 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
14th November, 2017
S.O. No. 139- Dated – 14th November, 2017 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 o

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Seeks to amend notification no. 52017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction
F-10-92/2017/CT/V (166)-44/2017-State Tax (Rate) Dated:- 14-11-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 44/2017-State Tax (Rate)
Naya Raipur, 14th November, 2017
No. F-10-92/2017/CT/V (166) – In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendme

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seeks to amend notification no. 42017-State tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charges.
F-10-92/2017/CT/V (165)-43/2017-State Tax (Rate) Dated:- 14-11-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 43/2017-State Tax (Rate)
Naya Raipur, 14th November, 2017
No. F-10-92/2017/CT/V (165) – In exerci

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Amendment in Notification No. 35/ST-2 dated 30.06.2017 under HGST Act, 2017
126/ST-2 Dated:- 14-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 14th November, 2017
No. 126/ST-2.- In exercise of the powers conferred by sub-section (1) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendments in the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017,-
(A) in Schedule I- 2.5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: –
“1
0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210
All goods [other than fresh or chilled], and put up

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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 actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(vi) in Serial Number 26, for the entry in column (3), the

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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 pellets; lupulin” ;
(xiii) for Serial Number 78 and the entries relating thereto, the following shall be substituted namely:-
“78
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nut

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n 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:-
“197A.
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B.
4112
Leather further prepared after tanning or crusting, including parchment-dressed

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ade 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 relating thereto, the following serial number and the entries shall be inserted, namely:-
“224A.
6309
Worn clothing and other worn articles; rags ” ;
(xxvi) after Serial Number 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“225A.
6815
Fly ash bricks

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“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 99
All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
32B.
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,

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“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 “with rubber or plastics”, the brackets and words “[other than jute twine, coir cordage or ropes]” shall be inserted;
(xiv) Serial Number 140, and the entries relating thereto shall be omitted;
(xv) in Serial Number 141, in column (3), after the words “specified or included”, the brackets and words “[other than produ

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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:-
“207A.
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles” ;
(xxv) for Serial Number 215 and the entries relating thereto, the following shall be substituted namely:-
“215.
9003
Frames and mountings for spectacles, goggles or the like, and par

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ely: –
(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]” ,shall be substituted;
(iv) after Serial Number 12 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“12A.
1804
Cocoa butter, fat and oil
12B.
1805
Cocoa powder, not containing added sugar or sweetening matter
12C.
1806
Chocolates and other

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ts 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 preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]”shall be substituted;
(xi) after Serial Number 24 and th

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illed, 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), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes” shall be substituted;
(xviii) in Serial Number 54A, for the entry in column (3), the entry “Artists', students' or signboard painters' colours, modif

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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 odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]”;
(xxv) in Serial Number 61, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“3401
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes,

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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), excluding waxes of heading 3404”;
(xxviii) after Serial Number 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“71A.
3602
Prepared explosives, other than propellant powders; such as Industrial explosives”;
(xxix) after Serial Number 72 and the entries re

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ii) 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 petroleum oils or oils obtained from bituminous minerals
94B.
3820
Anti-freezing preparations and prepared de-icing fluids”;
(xxxiv) after Serial Number 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“104A.
3918
Floor coverings of plastics, whether or

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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, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, mapcases, ciga

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32 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 substances, other than specified boards
137B.
4411
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
137C.
4412
Plywood, veneered panels and similar laminated wood
137D.
4413
Densified wood, in blocks, plates, strips, or

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le 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
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
177D.
6801
Setts, curbstones and flagstones, of natural stone (except slate)
177E.
6802
Worked monumental or building stone (except slate)

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ement, 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 asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
182B.
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like,

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y 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 pots, jars and similar articles of a kind used for the conveyance or packing of goods
185C.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
185D.
6914
Other ceramic articles”;
(lvii) after Serial Number 189 and the

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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, namely: –
“192A.
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 ligh

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ed, 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 of iron or steel” shall be substituted;
(lxvii) after Serial Number 252 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“252A.
7418
All goods [other than table, kitchen or other household articles of copper; Utensils]”;
(lxviii) in Serial Number 253, for

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“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 paper knives, pencil sharpeners and blades therefor]”;
(lxxv) in Serial Number 303A, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“8302
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, tr

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to, 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 or vacuum pumps, air or other 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]”;
(lxxx) in Serial Number 320, for entries in columns (2) and (3

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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, teleferics)
327C.
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
327D.
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or or

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ostage 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 sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws” shall be substituted;
(xc) after Serial Number 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 c

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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 microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set” shall be substituted;
(xcv) after Serial Number 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“380A.
8519
Sound recording or reproducing appar

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ed, 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), other than those of heading 8512 or 8530”;
(c) after Serial Number 388 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“388A.
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in elect

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ic 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, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined wit

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hic) 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 finding compasses; other navigational instruments and appliances
411J.
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders”;
(cviii) in Serial Number 412, for the entry in column (

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ding 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 measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)
425B.
9107
Time switches with clock or watch movement or with synchronous motor
425C.
9108
Watch movements, complete and assembled”;
(cxiii) in Serial

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tic 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 birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
429H.
9209
Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls f

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esses), 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 thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]”;
(cxxii) after Serial Number 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“440A.
9505
Festive, carnival or other enterta

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he 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 against them shall be inserted, namely: –
“449B.
9617
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
449C.
9618
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing”;
(cxxviii) after Serial Number 452-

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(iv) in serial number 114, under column (3), for the existing entry, the following entry shall be substituted, namely,- “Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]”;
(v) in serial number 117, under 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 thereagainst shall be omitted;
(vii) in serial number 135, under column (3), for the existing entry, the following entry shall be substituted, namely,- “Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal jo

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, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries thereagainst, shall be omitted;
(xv) serial numbers 216, 217, 218, 220, 221, 222, 225, 226 and entries thereagainst shall be omitted;
(xvi) in serial number 228, under column (2), the following entry shall be inserted, namely,- “Any Chapter”.
(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]”, ;
(F) In the explanation, in clause (ii), for item (b), the following item shall be substituted, namely:-
“(b) The phrase “registered brand name” means,-
(A) A brand registered as on the 15th May, 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) A brand registered as on the 15th May, 2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on the 15th May, 20

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Notification regarding prescribing 2.5% concessional BGST rates on certain goods supplied to a specific public funded research institutes and subject to specified condition
S.O. 275- 45/2017-State Tax (Rate) Dated:- 14-11-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
14th November 2017
Notification No. 45/2017-State Tax (Rate)
S.O. 275, dated the 14th November 2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent., when supplied to

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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;
(ii) The institution produces, at the time of supply, a certificate to the supplier from

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overnment 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 a hospital
(a) Scientific and technical instruments, apparatus, equipment (including c

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ents, 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 case of supply of live animals for experimental purposes, the institution produces, at th

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Notification regarding prescribing 2.5% concessional JGST rates on certain goods supplied to a specific public funded research institutes and subject to specified condition
S.O. No. 125-45/2017 State Tax (Rate) Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
NOTIFICATION No-45/2017 State Tax (Rate)
S.O. No. 125- Dated -14th November, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”), the State Government, on being satisfied that it is necessary in the public interest to do so, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent.,

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nstitution 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;
(ii) The institution produces, at the time of supply, a certificate to t

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ered 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 a hospital
(a) Scientific and technical instruments, apparatus, equipme

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hnical instruments, apparatus, equipment (including computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory(CDROM), recorded magnetic tapes, microfilms, microfiches.
(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in case of supply of live animals for experimental purposes, the institution pr

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Jharkhand Goods and Services Tax (Twelfth Amendment) Rules, 2017
Va Kar/GST/07/2017- S.O. No. 130 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
S.O. No. 130- Dated – 14th November, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) This notification shall be deemed to be effective from 15th November, 2017
2. In the Jharkhand Goods and Services Tax Rules, 2017, –
(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies s

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ion, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Ser

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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.”;
(vii) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN/Temporary ID
 
2.
Legal Name
 
3.
Trade Name, if any
 
4.
Address
 
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed(Rs.)
Act

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. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.  
Signature
Name –
Designation / Status
 
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
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with resp

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und under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
 
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. 
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
 (Name)
Designation/ Status
 
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4/3)-2]
1
2
3
4
5
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

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To : 
Drop down: Taxpayer / Consumer Welfare Fund
13. 
Issued by:
 
14. 
Remarks:
 
15. 
Type of Order
Drop Down: RFD- 04/ 06/ 07 (Part A)
16. 
Details of Refund Amount (As per the manually issued Order):
 
 
[File.No Va Kar/GST/ 07/ 2017]
By the order of the Governor of Jharkhand,
K. K. Khandelwal,
Principal Secretary-cum Commissioner.
Note:- The principal rules were published in the Gazette of Jharkhand, vide notification S.O No. 28-State Tax, dated the 20thJune, 2017, and last amended vide notification S.O No. 122-State Tax, dated the 8th October, 2017.
=============
Document 1
Desc
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Integrated Tax
Central Tax
State/UT tax
Cess
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stty es salxsttyes rs al x sttyes rs alxstty es rs al
a.
Refu
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b.Ref
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Sanct
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on
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basis
c.Re
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Amo
unt
d.
Refu
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Notification regarding last date for filing of return in FORM GSTR-3B
Va Kar/GST/07/2017- S.O. No. 131 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
S.O. No. 131- Dated – 14th November, 2017 In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date

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Extension of time to file GSTR-1 quaterly
Va Kar/GST/07/2017- S.O. No. 132 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
S.O. No. 132- Dated – 14th November, 2017 In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or servic

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores
Va Kar/GST/07/2017- S.O. No. 133 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
S.O. No. 133- Dated – 14th November, 2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification S.O No. 80- State Tax dated the 19th September, 2017, published in the Gazette of Jharkhand, except as respects things

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Seeks to extend time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5 for the months of July, 2017, August, 2017, September, 2017 and October, 2017 till 11.12.2017
Va Kar/GST/07/2017- S.O. No. 135 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
S.O. No. 135- Dated – 14th November, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read

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

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Seeks to extend the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 till 31.12.2017
Va Kar/GST/07/2017-S.O. No. 137 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
S.O. No. 137- Dated – 14th November, 2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification S.O. 108 State Tax, dated the 20th October, 2017, published in the Gazette of Jharkhand, except as respects things done or omitted to be don

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Notification regarding prescribing 2.5% concessional TGST rates on certain goods supplied to a specific public funded research institutes and subject to specified condition
NO.F.1-11(91)-TAX/GST/2017(Part-VII)-45/2017-State Tax (Rate) Dated:- 14-11-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2017(Part-VII)
Dated, Agartala, the 14th November, 2017.
Notification No. 45/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as "the said Act"), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the state tax leviable thereon under section 9

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al year.
(i) 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 Indian and such institution produces a certificate to that effect from an officer net below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government in the concerned department of the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government in concerned department to the supplier at the time of supply of the specified goods;
(ii) The institution produces, at the time of supply, a certificate to the supplier fr

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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 wil be used for stated purpose only;
(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
(2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3.
Departments and laboratories of the Central Government and State Governments, other than a hospital
(a) Scientific and technical instruments, apparatus, equipment (including

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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 in concerned department to the supplier at the time of supply of the specified goods;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supp

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Notification regarding prescribing 2.5% concessional HGST rates on certain goods supplied to a specific public funded research institutes and subject to specified condition
125/ST-2 Dated:- 14-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 14th November, 2017
No. 125/ST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) the Governor of Haryana, 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 is in excess of the amount calculated at the rate of 2.5 percent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified

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lopment 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 departmentto 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;

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tificate 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 a hospital
(a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Co

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al 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 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

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Amendment in Notification No. 47/ST-2 dated 30.06.2017 under HGST Act, 2017
124/ST-2 Dated:- 14-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 14th November, 2017
No. 124/ST-2.- In exercise of the powers conferred by Sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 47/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise

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Amendment in Notification No. 46/ST-2 dated 30.06.2017 under HGST Act, 2017
123/ST-2 Dated:- 14-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 14th November, 2017
No. 123/ST-2.- 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 Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 amendments in the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 46/ST-2, dated the 30th June, 2017, in the Table, –
(i) against serial number 3, under column (3), in item (

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unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)].”;
(b) under column (3), (4) and (5), for existing item (iii), the following item shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whet

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, 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 levied at the rate as specified under this entry.”;
(iii) against serial number 26, under column (3), in item (i), after sub-item (h), the following item shall be inserted, na

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