Goods and Services Tax

GST – States – 17/2017 – Dated:- 16-10-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dirnapur, the 16th October. 201 7 NOTIFICATION- 17/2017 NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 10/2017, dated the 28th August, 2017 file NO.CT/LE

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GST – States – 16/2017 – Dated:- 16-10-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 16th October, 201 7 NOTIFICATION- 16/2017 NO.CT/LEG/GST-NT/12/17: In exercise of the powers by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 09/2017, dated the 28th

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GST – States – 15/2017 – Dated:- 16-10-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 16th October, 2017 NOTIFICATION- 15/2017 NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a composition s

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GST – States – G.O.MS. No. 456 – Dated:- 16-10-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS. No. 456 Dated: 16-10-2017 NOTIFICATION In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the r

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GST – States – G.O.MS. No. 459 – Dated:- 16-10-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS. No. 459 Dated: 16-10-2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby makes the following amendments to the Andhra Pradesh Goods and Services Tax Rules, 2017, issued in GO.Ms.No.227, Revenue (CT-II) Dept., Dt.22-06-2017, as subsequently amended. (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect on and from 15th September, 2017. AMENDMENTS

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date: 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) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; (3) after rule 120, the following rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further pe

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from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Notification issued in G.O.Ms.No.457, Revenue (CT-II) Dept., Dt.16-10-2017. (7) With effect on and from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140 (4) (a) and Section 140(9) shall be inserted; (ii) in Serial No. 7(a), in the tabl

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Goods and Services Tax – Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) ************* Notes: As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, befor

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84 or 85 – Goods and Services Tax – Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), dee

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84 – Goods and Services Tax – Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP ****************************** Note: As Ins

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Goods and Services Tax – Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, 8305 Fittings for loose-leaf binders or files,

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Goods and Services Tax – Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, 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 an

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Goods and Services Tax – Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings ****

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5509, 5510, 5511 – Goods and Services Tax – Yarn of manmade staple fibres ****************************** Note: As Inserted vide notification no. 35/2017 dated 13-10-2017 – Goods and Services Tax – Schedules

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5508 – Goods and Services Tax – Sewing thread of manmade staple fibres ****************************** Note: As Inserted vide notification no. 35/2017 dated 13-10-2017 – Goods and Services Tax – Schedules

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5402, 5403, 5404,5405,5406 – Goods and Services Tax – Synthetic or artificial filament yarns ****************************** Note: As Inserted vide notification no. 35/2017 dated

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5401 – Goods and Services Tax – Sewing thread of manmade filaments, whether or not put up for retail sale ****************************** Note: As Inserted vide notification no. 3

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Any chapter – Goods and Services Tax – Biomass briquettes or solid bio fuel pellets ************* Notes: As amended by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as

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Goods and Services Tax – 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), whole or in part if discarded as waste by the consumer or bulk consumer ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, E-waste Explanation: For the purpose

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7001 – Goods and Services Tax – Cullet or other waste or scrap of glass ****************************** Note: As Inserted vide notification no. 35/2017 dated 13-10-2017 – Goods and Services Tax – Schedules

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5605 0010 – Goods and Services Tax – Real zari thread (gold) and silver thread, combined with textile thread ****************************** Note: As Inserted vide notification no

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4707 – Goods and Services Tax – Recovered waste or scrap of paper or paperboard ****************************** Note: As Inserted vide notification no. 35/2017 dated 13-10-2017 – Goods and Services Tax – Schedules

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4017 – Goods and Services Tax – Waste or scrap of hard rubber ****************************** Note: As Inserted vide notification no. 35/2017 dated 13-10-2017 – Goods and Services Tax – Schedules

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4004 00 00 – Goods and Services Tax – Waste, parings or scrap of rubber (other than hard rubber) ****************************** Note: As Inserted vide notification no. 35/2017 da

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3915 – Goods and Services Tax – Waste, parings or scrap, of plastics ****************************** Note: As Inserted vide notification no. 35/2017 dated 13-10-2017 – Goods and Services Tax – Schedules

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Goods and Services Tax – 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 specified in such b

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Goods and Services Tax – Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEX

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