Goods and Services Tax

GST – States – 1714-F.T.-28/2017-State Tax (Rate) – Dated:- 22-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1714-F.T. Dated, Howrah, the 22nd day of September, 2017 No. 28/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 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 following amendments in this Department Notification No. 1126-F.T. dated 28th day of June, 2017 [No. 2/2017-State Tax (Rate)] (hereinafter referred to as the said notification):- Amendments In the said notification,- (A) in the Schedule,- (i) against serial number 27 in column (1), 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

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e 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; (iv) against serial number 101 in column (1), 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

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the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets ; (ix) after serial number 135 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 135A 69 Idols made of clay ; (x) in serial number 138 in column (1), for the entry in column (3), the entry Charkha for hand spinning of yarns, including amber charkha , shall be substituted; (xi) in serial number 143 in column (1), for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE II , shall be substituted; (xii) in serial number 144 in column (1), 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 Explan

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going an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the Commissioner of State tax 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 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. Surshringa

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uri 71. Dhad 72. Damru 73. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghatsinghari or gadasingari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavajjori – Sikh instrument similar to tabla 90. 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. Stic

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GST – States – 1713-F.T.-27/2017-State Tax (Rate) – Dated:- 22-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1713-F.T. Dated, Howrah, the 22nd day of September, 2017 No. 27/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 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 following amendments in this Department Notification No. 1125-F.T. dated 28th day of June, 2017 [No. 1/2017-State Tax (Rate)] (hereinafter referred to as the said notification):- Amendments 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 (1), 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 br

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feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in serial number 106 in column (1), in column (3), the brackets 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 serial number 107 in column (1), in column (3), for the 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 , the words other than cotton seed oil cake , shall be substituted; (viii) in serial number 185 in column (1), for the entry in column (3), the entry Agarbatti, lobhan, dhoopbatti, dhoop, sambhra

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er piece ; (xiv) after serial number 259 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 259A 9601 Worked corals other than articles of coral ; (xv) for serial number 260 in column (1), and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 9603 10 00] Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after serial number 263 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Rosaries, prayer beads or Hawan samagri ; (B) in Schedule II-6%,- (i) in serial number 15 in column (1), in column (3), the word walnuts, , shall be omitted; (ii) in serial number 17 in column (1), 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 tam

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of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] , shall be substituted; (vi) in serial number 73 in column (1), in column (3), for the word agarbattis , the words, agarbattis, lobhan, dhoopbatti,dhoop, sambhrani , shall be substituted; (vii) after serial number 85 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after serial number 92 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 92A 44, 68, Idols of wood, stone [including marble] and metals 83 [other than those made of precious metals] ; (ix) after serial number 99 in column (1), 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 serial number 128 in column (1), in column (3), for the words similar

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thereto, the following serial number and the entries shall be inserted, namely:- 176A 6802 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 ; (xvi) after serial number 177 in column (1), and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after serial number 189 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, name

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btained by moulding) ; (C) in Schedule III-9%,- (i) in serial number 23 in column (1), in column (3), for the words and bracket Diabetic foods;[other than Namkeens , the words and bracket, Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens , shall be substituted; (ii) in serial number 111 in column (1), in column (3), for the words Plastic Tarpaulin , the words, Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats , shall be substituted; (iii) after serial number 123 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 123A 4016 Rice rubber rolls for paddy de-husking machine ; (iv) serial number 140 in column (1), and the entries thereof shall be omitted; (v) in serial number 157 in column (1), in column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in serial number 172 in column (1), in co

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ng thereto, the following serial number and the entries shall be inserted, namely:- 449A 9613 Kitchen gas lighters ; (D) in Schedule-IV-14%,- (i) in serial number 9 in column (1), in column (3), the words , Custard powder shall be omitted; (ii) in serial number 45 in column (1), in column (3), for the words, plastic tarpaulins , the words plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats , shall be substituted; (iii) in serial number 49 in column (1), in column (3), for the words, other than erasers , the words, other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine , shall be substituted; (iv) in serial number 70 in column (1), in column (3), for the words, of Other calcareous stone , the words and brackets, of Other calcareous stone [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; oth

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her 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 serial number 1 in column (1), for the entry in column (3), the entry, Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (G) 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 connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (b) The phrase registered brand name means,- (A) a brand registered as on the 15th May 2017 under the T

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GST – States – 760/2017/9(120)/XXVII(8)/2017 – Dated:- 22-9-2017 – Government of Uttarakhand Finance Section-8 No. 760/2017/9(120)/XXVII(8)/2017 Dehradun :: Dated:: 22nd September, 2017 Notification WHEREAS, the State Government is satisfied that it is necessary and expedient so to do in public interest; Now, THEREFORE, in exercise of the powers conferred by section 3 of the the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017) read with section 21 of the General Clause Act, 190

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GST – States – 761/2017/9(120)/XXVII(8)/2017 – Dated:- 22-9-2017 – Government of Uttarakhand Finance Section-8 No. 761/2017/9(120)/XXVII(8)/2017 Dehradun :: Dated:: 22nd September, 2017 In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:- The Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2017 Short title and commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. Amendment in Rule 3 2. In sub-rule (4) of Rule 3 of the Uttarakhand Goods and Services Tax Rules, 2017, for the words sixty days , the words ninety days shall be substituted. Amendment in Rule 17 3. In rule 17, with effect from the 22nd day of June, 2

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dit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner. Insertion of new Rule 44A 5. 44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar- The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or c

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be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. (2) in sub-rule (3), for the second proviso given in column 1, the following proviso given in column 2, shall be substituted; namely:- Column 1 Column 2. Existing clause Hereby substituted proviso Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Servi

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ORM GST REG-01 under the heading Instructions for submission of Application for Registration', after serial no. 15, the following serial no. shall be inserted, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. Amendment in FORM GST REG-13 10. With effect from the 22nd day of June, 2017, for the FORM GST REG- 13 , the following Form shall be substituted, namely:- Form GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others State/UT- District- PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Si

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/No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8. Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the docuentary evidence shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it along with the UIN generated and alloted to respective UN Body/Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to

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GST – States – F.1-11(91)-TAX/GST/2017(Part-VI) – Dated:- 22-9-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2017(Part-VI) Dated, Agartala, the 22nd September, 2017. NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 1 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby appoints the 18th day or 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 clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the

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GST – States – F.1-11(91)-TAX/GST/2017(Part-VI) – Dated:- 22-9-2017 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2017(Part-VI) Dated, Agartala, the 22nd September. 2017. NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, 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 ten lakh rupees. 2.

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lature (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 Sl.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 [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 8. Paper machc articles 4823 9. Textile (handloom products) Including 50, 58, 62,

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GST – States – 03/2017-Puducherry GST – Dated:- 22-9-2017 – F. No.3074/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 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 Service 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 Puducherry Goo

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GST – States – 02/2017-Puducherry GST – Dated:- 22-9-2017 – F. No. 3074/CTD/GST/2017 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 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 Service 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 Puducherry G

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GST – States – 27/2017-State Tax (Rate) – Dated:- 22-9-2017 – NOTIFICTION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 22nd September, 2017 Notification No. 27/2017-State Tax (Rate) No. (GHN-87)/GST-2017-S.9(1)(9)-TH- In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-31)GST-2017/S.9(1)(1)-TH, Dated the 30th June, 2017, Notification No.1/2017- State Tax (Rate), namely:- 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

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additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in S. No. 106, in column (3), the brackets 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, 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

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260 9603 [other than 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 or Hawan samagri ; (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 wo

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lating thereto, the 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;

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ableware, kitchenware, 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 s

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paper, kites, Paper 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

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cles of a kind used 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, unw

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GST – States – 28/2017-State Tax (Rate) – Dated:- 22-9-2017 – NOTIFICTION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 22nd September, 2017 Notification No. 28/2017-State Tax (Rate) No. (GHN-88)/GST-2017-S.11(1)(14)-TH.- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-36)GST-2017/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2/2017- State Tax (Rate), 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 enfo

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, 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; (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

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llage Industries Commission(KVIC) and KVIC certified institutions/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 whic

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tax 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 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. TriveniV

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88. Pakhavaj 89. Pakhavajjori – Sikh instrument similar to tabla 90. 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 duf Dimdi 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. Jaltarang Chimpta – fire tong with brass jingles 122. Chengila – metal disc 123. Elathalam 124. Geger – brass v

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GST – States – 29/2017-State Tax (Rate) – Dated:- 22-9-2017 – NOTIFICTION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 22nd September, 2017 Notification No. 29/2017-State Tax (Rate) No. (GHN-89)/GST-2017-S.54(3)(3)-TH:- In exercise of the powers conferred by clause (ii) of the first proviso to sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following ame

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GST – 29/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 29/2017-Union Territory Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1197(E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendatio

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GST – 28/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No.28/2017-Union Territory Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R.1196 (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, Sub-section (i), vide number G.S.R. 711(E), dated the 28th 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 br

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d; (iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words other than those 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; (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

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d oil cake ; (viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/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 b

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on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax 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 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. Getchu Vadyam 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. Swarmanda

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3. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori – Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala / tabl / chameli – goblet drum 94. Tabla 95. Tabla tarang – set of tablas 96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayani thappu – 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. Parai thappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stic

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Seeks to amend notification no.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 to give effect to gst council decisions regarding gst rates – GST – 27/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No.27/2017-Union Territory Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R.1195 (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) against serial numbers 11, 13, 25

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erted, namely:- 100A 2106 Roasted Gram ; (v) in S. No. 105, in column (3), the brackets 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; (vi) in S. No. 106, in column (3), the brackets 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, 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.

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iv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 259A 9601 Worked corals other than articles of coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 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 or Hawan samagri ; (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 vegetabl

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attis , the words, agarbattis, lobhan, dhoop batti, dhoop, sambhrani , shall be substituted; (vii) after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after S. No. 92 and the entries relating thereto, the 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

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owing serial numbers and the entries shall be inserted, namely:- 177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, 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.

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ating thereto, the following serial number and the entries shall be inserted, namely:- 123A 4016 Rice rubber rolls for paddy de-husking machine ; (iv) S. No. 140 and the entries thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper 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, Com

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igh or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone] , shall be substituted; (v) in S. No. 85, the words, ;ceramic pots, jars and similar articles of a kind used 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

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the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957; (C) a brand registered as on the 15th May2017 under any law for the time being in force 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 jurisdictional commissioner of Central tax 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 bran

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GST – States – F.No.17(131)ACCT/GST/2017/2600 – Dated:- 22-9-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated: September 22, 2017 In exercise of the powers conferred by rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby extend the period for submitting the dec

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GST – 29/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 29/2017-Central Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1191 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government o

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GST – 29/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 29/2017- Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1194 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of th

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GST – 28/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 28/2017-Central Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1190(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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.2/2017Central 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. 674(E), dated the 28th 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

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lumn (3), for the words other than those 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; (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 foreg

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umber and the entries shall be inserted, namely:- 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/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

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bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax 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 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. Getchu Vadyam 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. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakul

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ot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori – Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala / tabl / chameli – goblet drum 94. Tabla 95. Tabla tarang – set of tablas 96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayani thappu – 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. Parai thappu, 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 1

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GST – 30/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 30/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1198 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts inter-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 the case may be, as specified in the corresponding entry in column (2), fr

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n this notification, 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). (2) 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. [F.No.354/247/2017- TRU] (Mohit Tewari ) Under Secretary to the Government of India. *********************** Notes: 1. Substituted vide notification no. 50/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, [for distribution through dairy cooperati

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GST – 28/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 28/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1193 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax 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-Integrated 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. 667(E), dated the 28th 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 reg

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substituted; (iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words other than those 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; (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

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Cotton seed oil cake ; (viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/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 followi

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ble right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, 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 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. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho

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Karnal 67. Ramsinga 68. Kahal 69. Nagphani 70. Turi 71. Dhad 72. Damru 73. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori – Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala / tabl / chameli – goblet drum 94. Tabla 95. Tabla tarang – set of tablas 96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayani thappu – 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. Parai thappu, halg

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GST – 27/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 27/2017-Central Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1189 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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- Central 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. 673(E), dated the 28th June, 2017, namely:- 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 a

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& cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in S. No. 106, in column (3), the brackets 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, 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, dhoop batti, dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating theret

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coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 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 or Hawan samagri ; (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 an

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er and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after S. No. 92 and the entries relating thereto, the 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

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77B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, 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 pe

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ies thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper 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 , sh

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essentially of stone] , shall be substituted; (v) in S. No. 85, the words, ;ceramic pots, jars and similar articles of a kind used 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 Schedu

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14 of 1957; (C) a brand registered as on the 15th May2017 under any law for the time being in force 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 jurisdictional commissioner of Central tax 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. . [F.No.354/117/2017-TRU Pt-II]

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GST – 27/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 27/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1192 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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-Integrated 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. 666(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in Schedule I-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, brac

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y feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in S. No. 106, in column (3), the brackets 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, 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, dhoop batti, dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating

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s of coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 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 or Hawan samagri ; (B) in Schedule II-12%,- (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 mung

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l number and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after S. No. 92 and the entries relating thereto, the 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,

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mic 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, 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 ₹ 10

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e entries thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper 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 mattresse

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goods essentially of stone] , shall be substituted; (v) in S. No. 85, the words, ;ceramic pots, jars and similar articles of a kind used 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-3%,- 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 Sc

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57(14 of 1957; (C) a brand registered as on the 15th May2017 under any law for the time being in force 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 jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, 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 clai

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GST – States – S.O. 195. – Dated:- 22-9-2017 – Bihar Government Commercial Tax Department The 22nd September 2017 S.O 195, dated 22nd September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (fifth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from 15th September, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule

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e 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 Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124,- (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Cent

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located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported 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 Government of Bihar notification published in the Gazette vide S.O. No 179 Dated 21st September, 2017 ; 8. In the principal rules, with effect 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 table, in Serial No. 7A, i

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GST online filing portal | Register for GST and file returns easily – Goods and Services Tax – Started By: – GST EFilings – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – Get GST registration and

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India's top taxation software for GST, ITR & TDS filing for free – Income Tax – Started By: – Tax Advisor – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – File GST, ITR & TDS return online

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