Goods and Services Tax

GST – States – CCT/26-2/2017-18/17 – Dated:- 13-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/17 In pursuance of Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter referred to as the said Act ) and Clause (b) of sub-rule (1) of Rule 40 of the Goa Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by

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GST – States – CCT/26-2/2017-18/16 – Dated:- 13-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/16 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ) and in supersession of Notification No. CCT/26-2/2017-18/9 dated the 12th September, 2017, published in the Official Gaze

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GST – States – CCT/26-2/2017-18/15 – Dated:- 13-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/15 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), and in supersession of Notification No. CCT/26-2/2017-18/9 dated the 12t

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GST – States – CCT/26-2/2017-18/14 – Dated:- 13-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/14 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ), the Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, unde

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GST – States – F.No.12(56)FD/Tax/2017-Pt-II-119 – Dated:- 13-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 2017 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No, 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the registered persons whose aggregate turnover, in the preceding financial year did -not exceed one crore and fifty lakh rupe

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GST – States – F.No.12(56)FD/Tax/2017-Pt-II-117 – Dated:- 13-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. Short title and Commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force with immediate effect, 2. Amendment of rule 3.- The existing sub-rule (3A) of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as said

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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. 3. Insertion of new rule 46A.- After the existing rule 46 and before the existing rule 47 of the said rules, following new rule 46 A 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, a single invoice-cum-bill of supply may be issued for all such supplies. 4. Amendment of rule 54.- In sub-rule (2) of rule 54 of the said rules, for

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RM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10. 6. Amendment of Form GST CMP-02.- In Form GST CMP-02, appended to the said rules, for the existing expression See rule 3 (2) the expression See rule 3 (3) and 3(3A) shall be substituted. 7. Amendment of Form GSTR-1.- The existing serial number 6 and entries thereto including its table shall be substituted by the following, 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

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GST – States – F.No.12(56)FD/Tax/2017-Pt-II-116 – Dated:- 13-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 2017 In exercise of the powers conferred by sub-section (1) of section 6 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), on the recommendations of the Council, the State Government hereby specifies that the officers appointed under the Central Goods and Services Tax Act, 2017 (Central Act No. 12 of 2017) w

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GST – States – F.No.12(56)FD/Tax/2017-114 – Dated:- 13-10-2017 – GOVERNMENT OE RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the state tax 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 column (2), of the tab

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on: 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 Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017 2. i. The supplier of Motor Vehicle is a registered person. ii. Su

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GST – States – F.No.12(56)FD/Tax/2017-Pt-III-109 – Dated:- 13-10-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) No. F.No.12(56)FD/Tax/2017-Pt-III-109 Jaipur, dated: October 13, 2017 THE RAJASTHAN GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Whereas, certain difficulties have arisen in giving effect to the provisions of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), 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 State Government, on recommendations of the Council, hereby makes the following Order, namely:- 1. This Order may be called the Rajasthan Goods and Services Tax (Rem

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GST – States – S.O. 241. – Dated:- 13-10-2017 – Bihar Government Commercial Tax Department Notification The 13th October 2017 S.O. 241, dated the 13th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Government of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstan

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hat 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 tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of services made during a month at the end o

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ly:- 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 (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

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GST – States – S.O. 239. – Dated:- 13-10-2017 – Bihar Government Commercial Tax Department Notification The 13th October 2017 S.O. 239, dated the 13th October 2017- In pursuance of section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Bihar 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 pers

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GST – States – Order No. 01/2017- State Tax – Dated:- 13-10-2017 – The 13th October 2017 THE BIHAR GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017- State Tax S.O. 229, dated 13th October 2017-Whereas, certain difficulties have arisen in giving effect to the provisions of the Bihar 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 Governor of Bihar, on recommendations of the Council, hereby makes the following Order, namely:- 1. This Order may be called the Bihar Goods and Services Tax (Removal of Dif

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Customs – 77/2017 – Dated:- 13-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 77/2017-Customs New Delhi, the 13th October 2017 G.S.R. 1298 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 50/2017- Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:- In the said notification, (a) in the Table, – (i) after serial number 212 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – 212A 30 Medicines/dr

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(iv) after S. No. 608 and the entries relating thereto, the following shall be inserted, namely: – 608A 9804 Bonafide gifts imported by post or air upto CIF value limit of 5000 rupees and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) Nil Nil – (b) in the Annexure, (i) after condition No. 102, the following condition shall be inserted, namely: – Condition No. Condition 103 If the importer at the time of import- (1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Health and Family Welfare, Government of India, to the effect that the imported medicines or drugs or vaccines (in respect of description, quantity and technical specifications) are supplied by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an international organisation and are required for Central Government/State Governm

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f India 19. Syndicate Bank 20. Union Bank of India 21. Bank of Maharashtra 22. Central Bank of India 23. City Union Bank Ltd 24. Dhan laxmi Bank 25. ING Vysya Bank 26. Karur Vysya Bank 27. Punjab and Sind Bank 28. South Indian Bank 29. Standard Chartered Bank 30. State Bank of Bikaner and Jaipur 31. State Bank of Hyderabad 32. State Bank of Mysore 33. State Bank of Patiala 34. State Bank of Travancore 35. Yes Bank 36. Dena Bank 37. Metals and Minerals Trading Corporation of India (MMTC) 38. The Handicraft and Handlooms Exports Corporation of India Ltd 39. PEC Limited 40. The State Trading Corporation of India Ltd 41. MSTC Ltd [F. No. 354/119/2017-TRU (Pt. III)] (Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No.50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No. 76/2017-Cust

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Goods and Services Tax – 01/2017-Union Territory Tax – 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, here

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GST – 7/2017 – Dated:- 13-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 7 /2017-Compensation Cess (Rate) New Delhi, the 13th October, 2017 G.S.R. 1297(E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column 4 of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified

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blished in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 720 (E) dated the 28th June, 2017. 2 2. Provided that nothing contained in this notification shall apply on or after1st 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 (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 notificat

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Composition Scheme – the Central Goods and Services Tax (Removal of Difficulties) Order, 2017 – Goods and Services Tax – 01/2017-Central Tax – 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 Gover

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GST – 6/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 6/2017- Compensation Cess (Rate) New Delhi, the 13th October, 2017 G.S.R. 1282 (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 2/2017-Compensation Cess (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 709 (E), d

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GST – 37/2017 – Dated:- 13-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 37/2017- Union Territory Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1296 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the union territory tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the correspondin

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GST – 36/2017 – Dated:- 13-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 36 /2017- Union Territory Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1295 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the

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GST – 34/2017 – Dated:- 13-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 34/2017- Union Territory Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1293 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, namely:- In the said notification,- (A) 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 en

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or vessels, namely, i. IFO 180 CST ii. IFO 380 CST , shall be substituted; (vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be 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 specified 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, parings or scrap, of plastics ; (viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be

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or other waste or scrap of glass ; (xv) after S. No. 234 and the entries relating thereto, 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

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, the following 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 yarns 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 5511 Yarn 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; (C) 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 number and the entries shall be inserted, namely:- 54A

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all 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 thereto, the following serial number and the entries shall be inserted, namely: – 303A 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, pape

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r 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, and plain shaft bearings , shall be omitted; (E) in ANNEXURE, after point (b), the following proviso shall be inserted Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods

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GST – 35/2017 – Dated:- 13-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 35/2017- Union Territory Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1294 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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 notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,

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he form of grants ; (B) in the Explanation, after clause (iv), the following clause shall be inserted, namely:- (v) The phrase Government Entity shall mean an authority or a board or any other body including a society, trust, corporation, which is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority. . (C) in ANNEXURE I, after point (b), the following proviso shall be inserted Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in

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GST – 33/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 33/2017- Union Territory Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1281 (E).-In exercise of the powers conferred by sub- section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th Ju

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GST – 31/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 31/2017-Union Territory Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1279 (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide n

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(4) and (5) and the entries relating thereto, the following shall be substituted, namely: – (3) (4) (5) (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&amp

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Explanation no. (iv)] or 6 – ; (d) against serial number 9, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: – (v) Transportation of natural gas through pipeline 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)] or 6 – (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 – ; (e) against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: – (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured f

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as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. – (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods – ; (h) against serial number 26, in column (3), – (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: – (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ; (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: – (da) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5per cent. or Nil; ; (iii) after sub-item (e), the following sub-items shall be inserted, namely: – (f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Cust

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g shall be inserted, namely: – (3) (4) (5) (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent. 6 – ; (i) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) against serial number 27, for item (i), columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: – (3) (4) (5) (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract UTGST @ 6 per cent. or 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 – ; (ii) in paragraph 2, for the words, brackets and figures at item (i) , the words, brackets, fig

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GST – 32/2017 – Dated:- 13-10-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 32/2017- Union Territory (Rate) New Delhi, the 13th October, 2017 G.S.R. 1280 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely:- (i) in the Table, – (a) in serial number 5, in column (3), for the words governmental authority the words Central Government, State Government, Union territory,

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ct, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act . Nil Nil ; (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: – (1) (2) (3) (4) (5) 23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil ; (e) in serial number 41, for the entry in column (3), the

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ity under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. . (zfa) Government Entity means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. . [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703(E), dated the 28th June, 2017 and was last amended by notification No.30/2017-Union Territory Tax (Rate), dated the 29th September, 2017 vide number G.S.R. 1213 (E), dated the 29th September, 2017. – Notification – Circ

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Seeks to amend notification No. 2/2017-Union Territory Tax – turnover limit for Composition Levy – GST – 16/2017 – Dated:- 13-10-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 16/2017- Union Territory Tax New Delhi, the 13th October, 2017 G.S.R. 1292 (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with

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