Goods and Services Tax

The Finance Minister, Shri Arun Jaitley: Indian economy is poised for strong, sustainable and balanced growth backed by the Government of India’s strong focus on implementing structural reforms;There is clear evidence now that slowdown effect of demonetisation and GST has now more or less played it out – News and Press Release – Dated:- 13-10-2017 – The Union Minister for Finance and Corporate Affairs, Shri Arun Jaitley today participated in an Interactive Seminar organised by FICCI on India Opportunity . The Finance Minister spoke on the bold reforms carried-out in India which now have created impressive opportunities in Infrastructure assets resolution under Insolvency and Bankruptcy Code (IBC) process and in financial sector. The Finance

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Goods and Services Tax – Started By: – RAMESH ANANTHAKRISHNAN – Dated:- 13-10-2017 Last Replied Date:- 16-10-2017 – As per the recent meeting of GST council, GST rates of 27 items have been reduced. Our product also comes under the revised rates. Till date we are clearing our finished goods with existing rate. We checked with our Range officers. They have advised us to wait till the notification issued. Meanwhile our customers asking goods with revised rate. Should we wait till the notification

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Goods and Services Tax – Started By: – S VENKAT – Dated:- 13-10-2017 Last Replied Date:- 15-10-2017 – Suppose a person who is having GST registration in Hyderabad (Telangana) purchases some goods in chennai and uses them in chennai itself. Since there is no movement of goods, the supplier charges CGST and SGST. Can the buyer who is situated in Hyderabad(Telangana) take the input credit of SGST and CGST? or Does he have to insist on receiving IGST invoice to get the credit? – Reply By RAJA SWAMINATHAN – The Reply = As per my View the Vendor has to be registered in the State of Tamil Nadu for claiming input Credit. Since the transaction has been completed with in the state of TN IGST invoice cannot be obtained. I – Reply By KASTURI SETHI – T

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 13-10-2017 Last Replied Date:- 13-10-2017 – We have to sale our used motor car please let us know rate of GST applicable for .Regarding Cess whether it is applicable for used car sale. – Reply By KASTURI SETHI – The Reply = Read reply to Issue ID No.112875 dated 26.9.2017. – Reply By SURYAKANT MITHBAVKAR – The Reply = ThanksRegarding cess whether is it applicable for used car sale. – Reply By Rajagopalan Ranganathan – The Rep

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Customs – PUBLIC NOTICE No. 33/2017 – Dated:- 13-10-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING, QUEEN S ROAD, BENGALURU – 560 001 C.N0. VIII/09/35/2017 City cus Tech Date: 13.10.2017 PUBLIC NOTICE No. 33/2017 Sub: reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Instruction No. 15/2017 -Customs dated 09.10.2017 regarding guidelines for refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017. 2. As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India once export general manifest (EGM) and valid return in Form GSTR-3 or Form GSTR- 3B, as the case may be has been filed. Once these conditions are met, the Cus

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. Cases which remain in EGM error due to any reason should be followed up to ensure that records are updated at the gateway port, especially for ICDs. Exporters are advised that they should follow up with their carriers to ensure that correct EGM/export reports are filed in a timely manner. Details of export supplies in Table 6A of GSTR-I 5. The details of zero rated supplies declared in Table 6A of return in Form GSTR-I are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/ bill of export. Thus exporters must file their GSTR-I very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login. 5.1. Exporters who have not filed their GSTR-I for month of July 2017 are advised to do so immediately. 5.2. For month of August 2017 and subsequent months, facility of filing GSTR-I has not been made avai

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in the GST registration form. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details. 7.1. Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs system so that their bank account gets validated by PFMS. Exporters are also advised not t

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. Handling of cases under Rule 96(4)(a) 9. Sub rule 4a of aforesaid Rule 96 provides that refund is to be withheld if a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54. In such cases, the proper officer of integrated tax at the Customs station has to intimate withholding of refund to the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation has to be transmitted to the common portal. 9.1 The Deputy/Assistant Commissioner of Customs (Drawback), ICD, Bengaluru City Customs Commissionerate, should keep record of such intimations received from jurisdictional Commissioner of Central tax, State tax or Union territory tax and ensuring that refunds are not processed and sanctioned in such cases. Necessary communication t

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GST – Order No. 01/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance (Department of Revenue) New Delhi, the 13th October, 2017 THE UNION TERRITORY GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017-Union Territory Tax S.O. 3329 (E). – Whereas, difficulties have arisen in giving effect to the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in so far as it relates to the provisions of section 21 of the said Act read with section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017); Now, therefore, in exercise of the powers conferred by section 26 of the Union Territory Goods and Services Tax Act, the Central Government, hereby makes the following Order,

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GST – Order No. 01/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance (Department of Revenue) New Delhi, the 13th October, 2017 THE CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017-Central Tax S.O. 3330 (E). – Whereas, certain difficulties have arisen in giving effect to the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Central Government, on recommendations of the C

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GST – States – SRO-GST-14 (Rate) – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO-GST-14 (Rate).-ln exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-1 ; dated 08.07.2017, namely:- In the said notification,- (E) in Schedule I – 2.5%,- (i) in S. No. 29, for the entry in column (2), the entry, "0802,0813", shall be substituted; (ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "30A 0804 Mangoes sliced, dried"; (iii) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "99A 1905 or 2106 Kha

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inserted, namely; – "181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as snmfieri in such books or pharmacopoeia"; (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "187A 3915 Waste, narinqs or scrap. of plastics"; (viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "188A 4004 00 00 Waste parinqs or scrap of rubber (other than hard rubber)"; (ix) after S. No. 191 and the entries relating thereto,

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, the following serial number and the entries shall be inserted, namely: – "234A 84 or 85 E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational" (xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "264 Any chapter' Biomass briquettes"; (B) in Schedule II-6%,- (i) in S. No. 16, in column (3), for the words and brackets "Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried", the words and brackets, "Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried", shall be substituted; (ii) in S. No. 17, in column (3), for the words fig

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llowing serial numbers and entries shall be inserted, namely: – "132A 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 132B 5402, 5403, 5404,5405,5406 Synthetic or artificial filament yams 132C 5508 Sewing thread of manmade staple fibres 132D 5509,5510, 5511 Yam of manmade staple fibres"; (vi) in S. No. 137, in the entry in column (3), the words and figures "such as Real zari thread (gold) and silver thread, combined with textile thread)," shall be omitted; (F) in Schedule III-9%,- (i) in S. No. 16, in column (3), for the words "other than pizza bread", the words, "other than pizza bread, khakhra, plain chapatti or roti", shall be substituted; (ii) in S. No. 23, in column (3), for the words "preparations in ready for consumption form", the words, "preparations in ready for consumption form, khakhra", shall be substituted; (iii) after S. No. 54 and the entries relating thereto, the following serial

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be omitted; (viii) in S. No. 159, for the entry in column (3), the entry "All goods other than synthetic filament yarns", shall be substituted; (ix) in S. No. 160, for the entry in column (3), the entry "All goods other than artificial filament yarns", shall be substituted; (x) S. No. 164 and entries related thereto shall be omitted; (xi) S. No. 165 and entries related thereto shall be omitted; (xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "177A 6802 All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays,' paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone" ; (xiii) in S. No. 188, and entries relating thereto, shall be omitted; (xiv) after S. No. 303 and the entries relating there

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haft bearings"; (D) in Schedule-IV-14%, – (i) in S. No. 23, in column (3), for the words, "pans or in similar forms or packings", the words and brackets, "pans or in similar forms or packings [other than poster colour]", shall be substituted; (ii) S. No. 34 and entries related thereto shall be omitted; (iii) in S. No. 50, in column (3), for the words "including waste and scrap", the words, "other than waste and scrap", shall be substituted; (iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: – "All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]"; (v) S. No. 112 and the entries relating thereto, shall be omitted; (vi) in S. No. 135, in column (3), the words, "

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GST – States – SRO-GST-15 (Rate) – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO-GST-15(Rate).-ln exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-2 dated 08.07.2017; namely :- In the said notification,- (D) in the Schedule,- (i) after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "122A 4907 Dut Credit Scrips"; (ii) after S. No.

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GST – States – SRO-GST-16 (Rate) – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO-GST-16 (Rate)- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the SRO notification No. SRO-GST-4 dated 08.07.201

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GST – States – SRO-GST-13 (Rate) – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO-GST-13 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the SRO notification No. SRO-GST-8, namely:- In t

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GST – States – 11-Rc.085/2016/Taxation/A1 – Dated:- 13-10-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, FRIDAY, October 13, 2017 Purattasi 27, Hevelambi, Thiruvalluvar andu-2048 No. 11-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Tamil Nadu Goods and Services

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GST – States – 10-Rc.085/2016/Taxation/A1 – Dated:- 13-10-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, FRIDAY, October 13, 2017 Purattasi 27, Hevelambi, Thiruvalluvar andu-2048 No. 10-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Tamil Nadu Goods and Services

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GST – States – G.O. Ms. No. 138 – Dated:- 13-10-2017 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No.138, Commercial Taxes and Registration (B1), 13th October 2017, Purattasi 27, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-46(c)/2017. In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Tamil N

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ions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 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. ; (ii) 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. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice , the words consolidated ta

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figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; (vi) 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 ; (vii) 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 to SEZ unit or SEZ Developer 4B. Deemed exports ; (

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GST – States – 13-Rc.085/2016/Taxation/A1 – Dated:- 13-10-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Friday, October 13, 2018 (Purattasi 27, Hevelambi, Thiruvalluvar andu-2048) No. 13-Rc.085/2016/Taxation/A1 NOTIFICATION In pursuance of section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter referre

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GST – States – G.O. Ms. No. 37/CT/2017-18 – Dated:- 13-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 37/CT/2017-18, Puducherry, dated 13th October 2017) CORRIGENDUM In the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No. 13/2017-Puducherry GST (Rate), dated 29th June, 2017 and published in the Extraordinary Gazette of Puducherry, Part-I, No. 95, dated 29th June, 2017, in the Table, (a) against serial number 2, in column (2), for (2) Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory

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GST – States – 12/2017-GST – Dated:- 13-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX : KAR BHAWAN NOTIFICATION No. 12/2017-GST The 13th October, 2017 NO. CT/GST-14/2017/38.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as "the said Act") the Commissioner hereby extends the time limit for furnis

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GST – States – 13/2017-GST – Dated:- 13-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX : KAR BHAWAN NOTIFICATION No. 13/2017-GST The 13th October, 2017 No.CT/GST-14/2017/39.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as "the said Act") and in supercession of notification No. 7/2017-GST, dated

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GST – States – 14/2017-GST – Dated:- 13-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX : KAR BHAWAN NOTIFICATION No. 14/2017-GST The 13th October, 2017 No. CT/GST-14/2017/40.- In exercise of the powers conferred by clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible durin

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GST – States – SRO. 435 – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO. 435 – In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the table below, failing under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No, 51 of 1975), as the case may be, as specified in the corresponding entry in colum

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f Jammu and Kashmir vide endorsement No. ET/Estt/119 dated 08.07.2017 2 Provided that nothing contained in this notification shall apply on or after 1st July, 2020. Explanation: For the purposes of this notification, – (i) 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). (ii) 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 notification, ANNEXURE Condition No. Condition 1. The Mot

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GST – States – SRO. 432 – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO. 432 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government on the recommendation of Council hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of reg

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owing 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. ; (iii) in rule 54, in sub-rule (2), (c) for the words tax invoice the words consolidated tax invoice shall be substituted; (d) after the words by whatever name called , the words for the supply of services made during a month at the end of the month shall be inserted; (iv) in rule 62, in sub-rule (1), the following proviso shall be inserted, namely:- Provided that the registered person who opts to pay tax under

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t. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) 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 to SEZ unit or SEZ Developer 4B. Deemed exports (viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:- 10. For the tax period July, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department – Notific

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GST – States – SRO. 431 – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO. 431.- In exercise of the powers conferred by sub-section (2) of section 23 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in SRO-GST-18 dated 15th September, 2017; namely:- In the said notification

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GST – States – SRO-GST-20(Rate) – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO-GST-20(Rate)- Whereas, certain difficulties have arisen in giving effect to the provisions of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), hereinafter in this order referred to as the said Act in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Government, on recommendations of the Council hereby makes the following Order, namely: – 1. This Order may be called the Jammu and Kashmir Goods and Services Tax (Removal of Diffi

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GST – States – SRO-GST-19(Rate) – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO-GST-19(Rate) – In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government on the recommendations of the Council hereby makes the following further amendments in the SRO notification No. SRO-GST-13 dated 08.07.201

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GST – States – 38/2017-State Tax (Rate) – Dated:- 13-10-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 38/2017-State Tax (Rate) Imphal, the 13th October, 2017 5/19/2017-FD(TAX): In exercise of the powers conferred by sub-section (1) of section 11 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

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