Goods and Services Tax

GST – States – 14384/CT., Pol-41/1/2017 – Dated:- 23-9-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. 14384/CT., Pol-41/1/2017 Dated.23.09.2017 NOTIFICATION In exercise of the powers conferred by the rule 117 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Odisha Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017), l, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Council, do hereby extend the period fo

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Goods and Services Tax – GST – Dated:- 22-9-2017 – The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, inter alia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container and bearing a registered brand name: a) A brand registered as on 15.05.2017 under the Trademarks Act, 1999 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered. b) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST. c) A brand registered as on 15.05.2017 under any law for the time being in force in any other country sha

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notification] an actionable claim or enforceable right in court of law is available. In this context, these notifications also provide that this 5% GST will, however, not apply if the person concerned voluntarily foregoes any actionable claim or enforceable right on such brand name, subject to the conditions that he: a) files an affidavit to the effect that he is voluntarily foregoing his actionable claim or enforceable right on such brand name with the jurisdictional Commissioner of Central Tax or State Tax, or the jurisdictional officer of Union Territory Tax, as the case may be, and b) prints in indelible ink, both in English and local language on each such unit container, that in respect of brand name printed on the unit containers he

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Goods and Services Tax – GST – Dated:- 22-9-2017 – Mumbai, Sep 22 (PTI) Finance Minister Arun Jaitley today said the implementation of the new taxation regime GST is going smoother than expected in initial phase. The decision-making mechanism at the top between the Centre and the states has been reasonably institutionalised and the mechanism created to address day-to-day issues is robust, he said. … these are early days of the implementation of the alternative taxation system. It appears to be so far going on smoother than expected, Jaitley said, addressing the 70th annual general meeting of the Indian Banks' Association here. He said the number of people coming under the network itself is now likely to expand gradually. The Goods an

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Goods and Services Tax – GST – Dated:- 22-9-2017 – There are lot of apprehensions expressed in the media about the problem of blockage of working capital for exporters post-GST. There are various figures also being discussed on the blockage of such funds, which are wild estimates. Such media reports are not based on facts. i) First of all, it may be mentioned that in respect of 66% value of exports, exporters have preferred the duty drawback scheme instead of taking actual refund of input taxes in the pre-GST regime. Duty drawback scheme was actually extended in the post-GST regime for a period of 3 months, i.e. upto 30th September, 2017, subject to that exporter not taking input tax credit under GST. This means that as of now, for 66% of

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GSTR 3 is filed for every month. This is not the case. We are trying to find a way of giving refund by linking form GSTR 1 with form GSTR 3B and, therefore, for the month of July, where form GSTR 1 is already filed, the authorities would be in a position to process the refund applications. Therefore, the exporters, who have not yet filed form GSTR 1 for July 2017, may be advised to file it immediately and not to wait till the deadline. GSTN application for refund is also getting ready. But, in the meantime, we are also finding other ways of giving refund, if necessary through a manual procedure. iv) The Committee on Export set up by the GST Council met on 19th & 20th August, 2017 and have discussed various methods of resolving the issue

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Goods and Services Tax – GST – Dated:- 22-9-2017 – There are lot of speculations in the media about the credit of ₹ 65,000 crore claimed by taxpayers in respect of Central Excise and Service Tax in the pre-GST period. Some people are under the impression that because of ₹ 65,000 crore claimed as transition credit, the income of Government this month has plummeted. Firstly, ₹ 65,000 crore is the credit claimed by the taxpayers in the TRANS 1 form as their balance of credit. It does not mean that they would have used all of this credit for payment of their output tax liability for the month of July 2017. It may be clarified that this is far from the truth. Secondly, it may be clarified that an amount of ₹ 95,000 crore

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Goods and Services Tax – Started By: – venkataraman swaminathan – Dated:- 22-9-2017 Last Replied Date:- 25-9-2017 – Dear Sir We filed TRAN1 Return in GST Portal in which in 50% RG23 C Capital goods pending credit availment ,invoice wise data uploaded by us. At the time of updating the data the GST portal system given message as processed with error against each invoice data . But we have not identified this and update all the data of TRAN1 and filed the TRAN1 return. Now the credit transitional credit amount is not reflected in our Electronic credit ledger for these invoices. we send mail to GSTN also , but no solution received. How to get this transitional credit in to our electronic credit ledger. Is there any TRAN1 modification will be

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i ho rha hjab ye amount show hoga to is exice duty ka credit kis ke against liya jye ga matlab ki cgst se,igst, se itc claim hoga yhi sawal cst pe bhi hai ki uska claim kaise liya jyega – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Sri Vijayant Dubey, please give your opinion in English not englishcum Hindi. Because we could not understand Hindi.In my view what ever the invoices uploaded should be validated by the Departmental Officers, then only it will reflect in the credit ledger. It may take some time for this. – Reply By VIJAYANT DUBEY – The Reply = sirThank you for the given responce my an other quction is that what is the difference between work contract and man power supply service under gst regimei have a situation for above both

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Goods and Services Tax – Started By: – Vishnu SR – Dated:- 22-9-2017 Last Replied Date:- 25-9-2017 – Hello All,Greetings !!I have few commercial building and I am paying GST for all the rents received from it. I have couple of questions in this regards.1. In one of the building I collect the common electricity and water charges from individual tenents and I pay it by my self. Earlier, I used to send them an invoice once a quarter for these and they would send the payments to my account. But after GST, my auditors say that any invoice I raise should have GST component. But, how could I add GST for the common electricity and water bills ? Without any invoice my tenents won't release the payments.2. Also, my tenents used to share few of t

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appreciated.Vishnu – Reply By Rajagopalan Ranganathan – The Reply = Sir, Electricity is classifiable under heading No. 2716 00 00 and its intra state supply is exempted from CGST vide Sl. No.104 of Notification No. 2/2017-Central Tax (Rate) dated 2806.2017. Similarly natural water is classifiable under heading 2201and its intra state supply is exempted from CGST vide Sl. No.99 of Notification No. 2/2017-Central Tax (Rate) dated 2806.2017. The above goods are also exempted from payment of SGST vide Sl. Nos. 104 & 99 of Notification No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017 [NOTIFICATION (02/2017)] issued by Government of Karnataka. In view of the above position you may issue a normal commercial invoice and you need not issue a tax

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 22-9-2017 Last Replied Date:- 25-9-2017 – Dear Experts, I would like to know due date of filing TRAN-1 since, there are lot of confusion going on. Is it 28th september or 31st October? The Govt. has issued notification 3/2017-GST dated 21st September 2017, extending the time limit for submitting the declaration in Form GST TRAN 1 under rule 117 of CGST rules, 2017. Thanks in Advance. – Reply By KASTURI SETHI – The Repl

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Goods and Services Tax – Government issues new notifications under CGST, IGST and UTGST to grant fresh exemptions in respect of certain supplies. – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – GST Cornor – Dated:- 22-9-2017 – E-WAY BILL E-Way bill is an electronic way bill which is required to be carried by person in charge of the conveyance; for movements of goods from one place to another place within the state or outside the states. The e-way bill mechanism has been used in the GST to prevent interstate or intrastate movement of goods without payment of GST. IMPLEMENTATION OF E-WAY BILL The Government has notified E-Way Bill Rules vide notification no. 27/2017 dated 30.08.2017. The date of implementation of the e-way bill mechanism would be notified separately, but various sources said it is likely to come into force by 1st October, 2017. MANDATORY COMPLIANCE OF E-WAY BILL – Mandatory to be comply by every registered person who cause movements of goods and where the consignment value of goods in movements exceeds ₹ 50,000/- (In author opinion, value of goods shall be taken exclusive of Central Tax, State Tax, Integrated Tax and

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. However, where a supply is made by an unregistered person to a registered person, then the movement is deemed to have caused by a registered recipient and liability to generate e-way bill is lies on to recipient i.e the receiver will have to ensure all the compliances are met as if they were the supplier. – Where the goods are transported for a distance of less than 10 km within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. However Part A has to be filled. (In author s opinion, the distance of 10 km will be seen from the place of business of the consignor to the place of business of the transporter for further transportation, not to the place of business of the recipient/consignee. Moreover, there are some ambiguity in the drafting language of the above paragraph, clarification would

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erson who cause movements of goods shall before commencement of such movement shall furnish below information electronically in Part A of FORM GST EWB-01. PART-A OF FORM GST EWB-01 (E-WAY BILL) A.1 GSTIN of Recipient <<………………….>> A.2 Place of Delivery <> A.3 Invoice or Challan Number <<………………….>> A.4 Invoice or Challan Date <<………………….>> A.5 Value of Goods <> A.6 HSN Code <> A.7 Reason for Transportation * A.8 Transport Document Number <> PART-B OF FORM GST EWB-02 (E-WAY BILL) B. Vehicle Number <<………………….>> * Reason for Transportation 1. Supply 2. Export or Import 3. Job Work 4. SKD or CKD 5. Recipient not known

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the basis of invoice or bill of supply or delivery Challan and may also generated consolidate e-way bill in FORM GST EWB-01 prior to movements of goods. However, transporter is not responsible to generate an e-way bill in case of transport by railway, by air or by vessel. (The onus is upon the transporter to generate the e-way bill where it is not generated by consignor or consignee of the goods intended to be moved from one place to other) E-WAY BILL NUMBER (EBN) – Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. POINTS TO BE REMEMBER – The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. – UTILIZATION OF E-WAY BILL IN FORM GSTR-1:- Registered supplier may utilize the information furnished in Part A of FORM GST EWB-01 for furnishing details in F

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l, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01. – Where the goods are transported for a distance of less than 10 Kms within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (Read in conjunction with above paragraph) POINTS TO BE REMEMBER – It should be cautiously exercised since if there are two ways to a destination and one route is shorter than 10 kms and other is more than 10 kms then in such situation, then it is advisable to mandatorily change the details of conveyance otherwise it may lead to unwanted litigation. CONSOLIDATED E-WAY BILL (MULTIPLE CONSIGNEMENT) – Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment

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ils. DOCUMENTS & DEVICES DOCUMENTS – The person in charge of a conveyance shall carry: The invoice or bill of supply or delivery challan; and – A copy of the e-way bill or the e-way bill number either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance INVOICE REFERENCE NUMBER A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. – Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. RADIO FREQUENCY IDENTIFICATION DEVICE – The Commissioner may, by notification, require a class of transporters to obtai

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The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such inspection. NO DOUBLE PHYSICAL VERIFICATION – Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently DETENTION OF VEHICLE – Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. (It is a welcome step and in fact will bring transparency in system) FORMS UNDER E-WAY BILL Sr. No. Form Name Form Type Remarks 1. Form GST EWB-01-Part A E-Way Bill To be filed by registered person causing movement of goods or by transporter 2. Form GST EWB-01-Part B 3. Form GST EWB-02 Consolidated E-Way Bill To be filed by T

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ellip;…….>> A.8 Transport Document Number <> PART-B OF FORM GST EWB-02 (E-WAY BILL) B. Vehicle Number <<………………….>> FORM GST EWB-02 (Consolidated E-Way Bill) Number of E-Way Bills E-Way Bill Number FORM GST EWB-03 (Verification Report) Part A Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Invoice or Challan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (Detention Rep

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GST – States – SRO-GST-10 (Rate) – Dated:- 22-9-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 22th September, 2017 SRO-GST-10 (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 Jammu and Kashmir Government, on the recommendations of the Council, hereby makes the following amendments in the SRO notification No.GST-02 dated the 8th July, 2017; nameIy :- In the said notification, (A) in the Schedule, (i) against serial number 27, in column (3), for the words other than put up in unit containers and-bearing a registered brand name , the words, brackets and letters 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 ri

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and 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] shall be substituted; (iv) against serial number 101, in column (3), for the words other than put up in unit container and bearing a registered brand name , the words, brackets and letters 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 Il , shall be substituted; (v) against serial number 108, in column (3), for the words other than put up in unit containes and bearing a registered bra

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e entries relating thereto, the following serial number and the entries shall be inserted, namely:- 135A 69 Idols made of clay ; (x) in S. No. 138, for the entry in column (3), the entry 'Charkha for hand spinning of yarns, including amber charkha , shall be substituted; (xi) in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE II shall be substituted; (xii) in S. No. 144, for the entry in column (3), the entry Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles , shall be substituted; (B) in the Explanation, for clause (ii), the following shall be substituted, namely:- (ii) (a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a c

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as defined in Explanation (ii) (a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii) (a) printed on the unit containeres he has foregone his actionable claim or enforceable right voluntarily. ANNEXURE-II List of indigenous handmade musical Instruments 135 Bulbul Tarang 136 Dotar, Dotora, or Dotara 137 Ektara 138 Getchu Vadyam or Jhallari 139 Gopichand or Gopiyantra or Khamak 140 Gottuvadhyam or Chitravina 141 Katho 142 Sarod 143 Sitar 144 Surbahar 145 Surshringar 146 Swarabat 147 Swarmandal 148 Tambura 149 Tumbl 150 Tuntuna 151 Magadi Veena 152 Hansaveena 153 Mohan Veena 154 Nakula Veena 155 Nanduni 156 Rudra Veena 157 Saraswati Veena 158 Vichitra Veena 159 Yazh 160 Ranjan Veena 161 Triveni Veena 162 Chikara 163 Dilruba 164 Ektara violin 165 Esraj 166 Kamaicha 167 Mayur

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vadyam 225 Pung 226 Shuddha madalam or Maddalam 227 Tabala/tabl/chameli-goblet drum 228 Tabla 229 Tabla tarang-set of tablas 230 Tamte 231 Thanthi Panai 232 Thimila 233 Tumbak, tumbaknari, tumbaknaer 234 Daff, duff, daf or duf Dim or dimri-small frame drum without jingles 235 Kanjira-small frame drum with one jingle 236 Kansi-small without jingles 237 Patayani thappu-medium frame drum played with hands 238 Chenda 239 Dollu 240 Dhak 241 Dhol 242 Dholi 243 Idakka 244 Thavil 245 Udukai 246 Chande 247 Nagara-pair of Kettledrums 248 Pambai-unit of two cylindrical drums 249 Parai thappu, halgi-frame drum played with two sticks 250 Sambal 251 Stick daff or stiék duff-daff in a stand played with sticks 252 Tamak 253 Tasha-type of kettledrum 254 Urumee 255 Jaltarang Chimpta-fire tong with brass jingles 256 Chengila-metal disc 257 Elathalam 258 Geger-brass vessal 259 Ghatam and Matkam (Earthenware pot drum) 260 Ghungroo 261 Khartal or Chiplya 262 Manjeera or jhanj or taal 263 Nut-clay po

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GST – States – SRO-GST-11(Rate) – Dated:- 22-9-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 22th September, 2017 SRO-GST-11(Rate)- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Jammu and Kashmir Government, on the recommendations of the Council, hereby makes the following amendment in SRO notif

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GST – States – Order No. 3 – Dated:- 22-9-2017 – 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, September 22, 2017 Purattasi 6, Hevelambi, Thiruvalluvar Andu-2048 Order No. 3] Rc.085/2016/Taxation/A1 ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and services Tax Rule

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GST – States – 17/2017 – Dated:- 22-9-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 17/2017 CCT s Ref No. A(1)/103/2017 Dt. 22-09-2017 In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) read with sub-rule (5) of Rule 61 of the Telangana Goods and Services Tax Rules, 2017 and notification No. 7/2017-State Tax dated the 19th August, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in co

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GST – States – 03/2017-Puducherry GST – Dated:- 22-9-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F.No. 3074/CTD/GST/2017. Puducherry, dated 22nd September 2017. ORDER No. 03/2017-Puducherry GST Subject: Extension of time-limit for submitting the declaration in Form GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 117 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puduch

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GST – States – 02/2017-Puducherry GST – Dated:- 22-9-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F.No. 3074/CTD/GST/2017. Puducherry, dated 22nd September 2017. ORDER No. 02/2017-Puducherry GST Subject: Extension of time-limit for submitting the declaration in Form GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 120A of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Pudu

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GST – States – 16/2017-GST – Dated:- 22-9-2017 – Government of Jammu and Kashmir COMMERCIAL TAXES DEPARTMENT EXCISE AND TAXATION COMPLEX SOLINA RAMBAGH SRINAGAR Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 Notification No. 16/2017-GST In exercise of the powers conferred by rule 117 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with section 168 of the Jammu and Kash

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GST – States – 29/2017 – Dated:- 22-9-2017 – FINANCE SECRETARIAT NOTIFICATION (29/2017) No. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017. 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 amendments to the Notification No. FD 48 CSL 2017(05/2017), dated the 29th June, 2017, pu

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GST – States – 28/2017 – Dated:- 22-9-2017 – FINANCE SECRETARIAT NOTIFICATION (28/2017) No. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017. 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), the Government of Karnataka, on the recommendations of the Council, hereby makes the following amendments to the Notification No. FD 48 CSL 2017 (02/2017), dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, No.592 in Part IVA, dated the 29th June, 2017, namely:- In the said notification,- (A) in the Schedule,- (i) against serial number 27, in column (3), for the words other than put up in unit containers and bearing a registered brand name , the words, brackets and letters 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 tho

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n 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] , shall be substituted; (iv) against serial number 101, in column (3), for the words other than put up in unit container and bearing a registered brand name , the words, brackets and letters 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] , shall be substituted; (v) against serial number 108, in column (3), for the words other than p

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tions/outlets ; (ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 135A 69 Idols made of clay ; (x) in S. No. 138, for the entry in column (3), the entry Charkha for hand spinning of yarns, including amber charkha , shall be substituted; (xi) in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE II , shall be substituted; (xii) in S. No. 144, for the entry in column (3), the entry Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles , shall be substituted; (B) in the Explanation, for clause (ii), the following shall be substituted, namely: – (ii)(a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpos

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le right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. GetchuVadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. MagadiVeena 18. Hansaveena 19. Mohan Veena 20. NakulaVeena 21. Nanduni 22. RudraVeena 23. SaraswatiVeena 24. VichitraVeena 25. Yazh 26. RanjanVeena 27. TriveniVeena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha

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Panchamukhavadyam 91. Pung 92. Shuddhamadalam or Maddalam 93. Tabala / tabl / chameli – goblet drum 94. Tabla 95. Tablatarang – set of tablas 96. Tamte 97. ThanthiPanai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or dufDimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayanithappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Paraithappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff – daff in a stand played with sticks 118. Tamak' 119. Tasha – type of kettledrum 120. Urumee 121. JaltarangChimpta – fire tong with brass jingles 122. Chengila – metal disc 123. Elathalam 124. Geger – brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. K

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GST – States – 27/2017 – Dated:- 22-9-2017 – FINANCE SECRETARIAT NOTIFICATION (27/2017) No. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017. In exercise of the powers conferred by sub-section (1) of section 9 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 No. FD 48 CSL 2017(01/2017), dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, No.591 in Part-IVA, dated the 29th June, 2017, namely:- 2. In the said notification,- (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets and letters 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 r

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cake] , shall be omitted; (vi) in S. No. 106, in column (3), the brackets, symbols and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in S. No. 107, in column (3), for the words and symbols other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in S. No. 185, for the entry in column (3), the entry Agarbatti, lobhan, dhoopbatti, dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 198A 4601, 4602 Grass, leaf or reed or fibre products

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han 9603 10 00] Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Rosaries, prayer beads orHawansamagri ; (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi , the words and brackets, Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter , shall be substituted; (iv) in S. No. 46, in column (3), for the words ready for consu

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he following serial number and the entries shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3), for the words similar documents of title , the words and brackets, similar documents of title [other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in S. No. 154, for the entry in column (3), the entry Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall] , shall be substituted; (xiii)) after S.

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re, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 9404 Cotton quilts of sale value exceeding ₹ 1000 per piece ; (xx) after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, na

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mache articles shall be substituted; (vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Computer monitors not exceeding 20 inches , shall be substituted; (xi) in S. No. 438, for the entry in column (3), the entry, Coir mattresses, cotton pillows and mattresses , shall be substituted; (xii) after S. No. 449 and the entries relating thereto, the following serial number and the entries shall be i

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for the conveyance or packing of goods , shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S.No. 154, in column (3), for the words and figures, other than computer monitors not exceeding 17 inches , the words and figures, other than computer monitors not exceeding 20 inches , shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, other than flints and wicks , the brackets and words, [other than flints, wicks or Kitchen gas lighters] , shall be substituted; (E) in Schedule-V-1.5%,- In S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved or bruted , the words, other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Schedule-VI-0.125%,- in S. No. 1, for the entry in column (3), the entry, Diamonds, industrial or non-industrial, unworked or simply sawn,

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orce in any other country. ; (H) after paragraph 2, the following Annexure shall be inserted, namely: – ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the Commissioner that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. By order and in the name of the Governor of Karnataka, K.S. PADMAVATHI Under Secretary to Government, Finance Department (C.T.-1). – Notification – Circular

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GST – States – 85/ST-2 – Dated:- 22-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd September, 2017 No: 85/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 3,- (i) after sub-rule (3

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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. In the said rules, 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 period as may be extended by the Commiss

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equirement 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 Haryana Government, Excise and Taxation Department, Notification No.83/ST-2, dated 22nd September, 2017. ; 6. In the said rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 ,- (i) in serial number 5, in heading at (a), for the words, letters and signs (Section 140(1) and Section 140(4)(a)) , the words, letters and signs (Section 140(1), Section 140 (4) (a) and Section 140(9)) shall be substituted; (ii) in serial number 7, in the ta

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GST – States – 84/ST-2 – Dated:- 22-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd September, 2017 No:84/ST-2.- In exercise of the powers conferred by sub-section (3) of section 1 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under cla

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GST – States – 83/ST-2 – Dated:- 22-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd September, 2017 No. 83/ST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year: Provided further that the aggregate value of such supplies, to be computed

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lanation.- For the purposes of this notification, the expression handicraft goods means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table Serial No. Products HSN Code (1) (2) (3) 1. Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2. Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 3. Carved wood products (including table and kitchenware) 4419 4. Carved wood products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decora

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GST – States – 06/2017-GST – Dated:- 22-9-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 ORDER No. 06/2017-GST Dated Dispur, the 22nd September, 2017. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax Rules, 2017 No. CT/GST-12/2017/28.- In exercise of the powers conferred by rule 117 of the Assam Goods and Services Tax Rules, 2017, on the recommendations

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GST – States – 1715-F.T.-29/2017-State Tax (Rate) – Dated:- 22-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1715-F.T. Dated, Howrah, the 22nd day of September, 2017 No. 29/2017-State Tax (Rate) In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the follo

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