Goods and Services Tax

Goods and Services Tax – Started By: – POLYPLEX CORPORATIONLTD. – Dated:- 21-9-2017 Last Replied Date:- 25-9-2017 – Dear ExpertCan we take GST Credit on Repair of Company Vehicle & also for insurance of that vehicle?The bill is in name of company and GST number is also mention.This vehicle is used for transporation of our employee to other unit of company.ThanksSarvesh Bansal – Reply By SHIVKUMAR SHARMA – The Reply = No, You can not take GST Credit on Repair of Company Vehicle & also fo

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Goods and Services Tax – GST – Dated:- 21-9-2017 – Chandigarh, Sep 20 (PTI) The Haryana government has constituted a Screening Committee on anti-profiteering to ascertain whether reductions in tax rates post rollout of GST have been passed on to consumers, an official said today. Overall tax incidence…under GST has come down for about 89 items. It is mandatory under Section 171 of GST Act to pass on benefit to the customer, a spokesman of the Excise and Taxation Department said here. He said

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Goods and Services Tax – Started By: – unni kv – Dated:- 21-9-2017 Last Replied Date:- 22-9-2017 – Dear SirWe are a Man Made Fabrics exporter (95% export) located at Kannur District, Kerala.We are exporting against Letter of Undertaking without paying GST.We are availing duty drawback in the lower rate (from 1/7/2017 onwards), earlierwe used to availed duty drawback in the High rate i.e till 30/6/2017.Could you please clarify my following query Whether we are eligible for avail Input Credit for materials purchased ? Whether Input Credit can avail for Integrated Tax paid for Import? Whether input credit can avail on SGST/CGST paid on Reversal Charge Mechanism? We have already filed GSTR3B for July & August 2017 after making payment towa

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rect or else how we can reverse these ITC. We have not any set off against this ITC receivable.-YES, IT IS CORRECT PROCEDURE – Reply By unni kv – The Reply = Sir,Thanks, since we are availaing duty draw back in lower rate (2.50%), my question is whether wecan avail input credit on purchase/RCM or not ? – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per proviso 3 of Section 54 (3) of CGST Act, 2017 no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. As per proviso 3 of Section 54 (3) of Maharashtra Goods and Services Tax Act, 2017 no refund of input tax credit shall be allowed, if the s

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Reply By unni kv – The Reply = Sir,Our output supply is taxable as per GST but exporting with Nil Tax against Letter of Undertakingand availing Duty Drawback (at lower rate i.e 2.50%) . Still whether we can avail Input credit onpurchase and tax paid on RCM ? – Reply By unni kv – The Reply = Dear Rajagopalan RanganathanSir, we are availing duty drawback not in respect of Central Tax or IGST paid on supplies, it is on the basis of the rates of drawback specified against the various tariff items. – Reply By SHIVKUMAR SHARMA – The Reply = Your output supply is taxable as per GST Rule & you are paying GST on output supply in domestic market but exporting with Nil rated tax against Letter of Undertaking & availing duty draw back . Still y

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Goods and Services Tax – GST – Dated:- 21-9-2017 – New Delhi, Sep 20 (PTI) With 75 per cent of businesses waiting till the last day to file August GST returns, Finance Minister Arun Jaitley today asked them to avoid last-minute rush for tax filing. He said the GST Network (GSTN) has the capacity to handle 1 lakh returns per hour, which translates to 24 lakh returns in a day. Today is the last day to pay taxes for August. Till last night, about 25 per cent people had filed the return and paid their taxes. So 75 per cent waited for the last day, he told reporters after a meeting of the Union Cabinet here. Jaitley said the GST Network had no difficulty to upload returns till last night, but when 75 per cent of businesses throng the portal on

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Goods and Services Tax – Started By: – Balvinder Chandok – Dated:- 21-9-2017 Last Replied Date:- 22-9-2017 – I purchase a developed plot and then construct a duplex on it with my own money or loan money. After that I sell it out to customer ,do I have to charge gst on my sale price. I only do 3-4 units in a year. Am I exempted from gst aor should I charge it from customer – Reply By KASTURI SETHI – The Reply = If you charge whole amount after occupation certificate and occupation of house, whic

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Goods and Services Tax – GST – By: – Ravi Kumar Somani – Dated:- 21-9-2017 Last Replied Date:- 22-9-2017 – Who shall furnish details: Every registered person who causes movement of goods shall furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal, before commencement of such movement. When to submit: If the consignment value of such goods exceeds ₹ 50,000/-. Option is given to generate and carry e-way bill even if the consignment value is less than ₹ 50,000/- When to submit: If movement is in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person. For example, if movement is for: Supply; Export or Import; Job Work; Removal in SKD or CKD form; Line Sales; Sales Return; Exhibition or fairs ; For own use (stock transfers etc.) Supply by unregistered person: In case of supply by an unregistered person to a registered recipient, then the movement shall be said to be ca

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d person himself as a consignor or as a consignee through own conveyance or a hired one or by railways or by air or by vessel The consigner/ consignee as the case may be If goods are handed over to a transporter for transportation by road The registered person shall only furnish the information relating to the transporter in Part B and the e-way bill shall be generated by the transporter. When movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter. The unregistered person or the transporter may, at their option, generate the e-way bill. When details of conveyance not required: Details of conveyance in Part B is not required to be provided if goods are transported for a distance of less than ten kms 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. EBN Number: Upon generation of e-way bill on the common portal, a unique e-way bi

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n e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, then the e-way bill may be cancelled within 24 hours of generation of the e-way bill. Validity of e-way bill: Any e-way bill which is generated shall be valid in every State and Union territory. However, the periodicity of validity shall be as under: Upto 100 Km – 1 day For every 100 km or part thereof thereafter – One additional day The period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours. Exceptional circumstances: If goods cannot be transported within the validity period of the e-way bill due to circumstances of an exceptional nature, then the transporter may generate another e-way bill after updating the details in Part B. Documents to be carried: The person in charge of a conveyance shall carry the following: the invoice or bill of supply or delivery ch

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ion. Physical verification of goods: No further physical verification of the said conveyance shall be carried out again in the state, if the physical verification of goods being transported has been done during transit at one place within the State or in any other State, unless specific information relating to evasion of tax is made available subsequently. Vehicle intercepted for more than 30 minutes: If a vehicle has been intercepted and detained for a period exceeding thirty minutes, then transporter may upload the said information in FORM GST EWB-04 on the common portal. – Compiled by CA Ravi Kumar Somani (For any feedback or queries please write to ravikumar@hiregange.com) – Reply By Shyam Sundar – The Reply = 1.)When is new eway bill comes into effect?2.)I understand EBN (eway bill number) for each consignment to be generated from govt. Eway portal. We use ERP SAP which has all details of bill and consignment…my question is : Will govt. portal give API for us to transfer details

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GST – Order No. 03/2017 – Dated:- 21-9-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Order No. 03/2017-GST New Delhi, the 21st September, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by

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GST – States – 11/2017-Puducherry GST – Dated:- 21-9-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3074/CTD/GST/2017. Puducherry, the 21st December 2017. ORDER No. 11/2017-Puducherry GST Subject : Extension of time-limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. In exercise of the powers conferred by sub-rule (4) of rule 3 of the Puducherry Goods and Services Tax Rules,

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GST – States – G.O. Ms. No. 24/2017-Puducherry GST (Rate) – Dated:- 21-9-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G. O. Ms. No. 24/2017-Puducherry GST (Rate), Puducherry, dated 21st September 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued v

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Seeks to amend notification No. 11/2017-ST(R) to reduce Manipur GST rate on specified supplies of Works Contract Services. – GST – States – 27/2017-State Tax (Rate) – Dated:- 21-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT Notification No. 27/2017-State Tax (Rate) Imphal, the 21st September, 2017 No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and Sub-section 16 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations of the Council, and on being satisfied that it is in the public interest so to do, hereby makes the following amendments in the notification of the Go

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ther original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Manipur Goods and Services Tax Act, 2017. 6 – (vii) Construction services Other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – ; VIVEK KUMAR DEWANGAN, Principal Secretary (Finance), Government of Manipur. Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – State Tax (R

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GST – States – 03/2017-GST – Dated:- 21-9-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Order No. 03/2017-GST New Delhi, the 21st September, 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of

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GST – States – 24/2017 – Dated:- 21-9-2017 – FINANCE SECRETARIAT NOTIFICATION (24/2017) No. FD 48 CSL 2017, BENGALURU, DATED: 21.09.2017. In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments to the Notification No. FD 48 CSL 2017 (11/2017), dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, No.601 in Part-IVA, dated the 29th June, 2017, namely:- In

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GST – States – 11/WBGST/PRO/17-18 – Dated:- 21-9-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No.: 11/WBGST/PRO/17-18 Dated: 21/09/2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the West Bengal Goods and Services Tax Rules, 2017 read with section 168 of the West Bengal Goods

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GST – States – 1684-F.T.-24/2017-State Tax (Rate) – Dated:- 21-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1684-F.T. Dated, Howrah, the 21st day of September, 2017 No. 24/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following amendments in this Department Notification No. 1135-F.T. dated the 28th June, 2017 [No.11/2017- State T

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GST – States – 3031/CSTUK/GST-Vidhi Section/2017-18 – Dated:- 21-9-2017 – Commissioner State Tax Uttarakhand (Commercial Tax Department) No: 3031/CSTUK/GST-Vidhi Section/2017-18 Dehradun :: Dated 21st September, 2017 ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Uttarakhand Goods and Service Tax Rules 2017. In exercise of the powers conferred by rule 117 of the Uttarakhand Goods and Services Tax Rules, 2017 read with section 168 o

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GST – States – 24/FIN/ACCTT/2017-18 – Dated:- 21-9-2017 – FINANCE, REVENUE AND EXPENDITURE DEPARTMENT MANAN KENDRA SECRETARIAT GOVERNMENT OF SIKKIM GANGTOK NO.24/FIN/ACCTT/2017-18 Dated: 21/09/2017 OFFICE MEMORANDUM 1. The Goods and Services Tax came into force from 1st July, 2017, Central Taxes like Central Excise Duty, Service Tax etc and State Taxes like VAT, Entry Tax, CST, Environment Cess and Entertainment Tax Etc. have been subsumed in GST. The provisions of GST law stipulates the Government Departments, Local Authorities and Government Agencies to deduct tax at source (hereinafter referred to as TDS) at the rate of 1% under State GST and 1% under Central GST from the payment made or credited to the supplier where the location of the supplier and place of supply are with the State of Sikkim. Similarly, the tax at source shall be deducted at the rate of 2% under Integrated GST (IGST) where supplies are received by Government Departments, Local Authorities and Government Agencies

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also liable for mandatory registration 3. All the Government Department, Local Authorities and Government Agencies shall have to register under GST if they are required to deduct TDS as per the provisions mentioned at Paragraph-1 above irrespective of any threshold limit under SGST, CGST or IGST. 4. The respective Drawing and Disbursing Officer (as a Deductor under Section 51 of SGST/ CGST) in the Government Department shall make an application in Form REG-07 for registration on line on the Common GST Portal i.e. www.gst.gov.in. They need to have working Tax Deduction & Collection Account Number (TAN) of the respective office obtained under Indian Income Tax Act 1961. 5. Since the D&DO is required to sign the application for registration digitally using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC.) or Aadhar based e- signature, the D&DO may contact. the Information Technology Cell of FRED for any assistance guidance for obtaining DSC or EVC. It

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ficer shall send the Bill to the respective Treasury and Pay & Accounts Office along with details of amount to be paid as TDS indicating the details of deductee like Name, GST registration number and the amount so deducted as SGST, CGST or IGST The D&DO shall also mention his exclusive bank account and his registration number for remittance of GST to Reserve Bank of India as TDS. ii) The Drawing & Disbursing officer shall arrange to open a zero balance current account exclusively for collection and remittance of TDS under GST Law in the Central Bank of India, Gangtok Branch after obtaining a certificate of authorization from Accounts Division of FRED and shall obtain customer ID and passwords duly registering for internet banking facilities of the bank. iii) The respective Treasury and Pay & Accounts Office shall remit the amount of TDS so collected through SIFMS application software to the State Bank of Sikkim along with details of D&DO, his bank account number, GS

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e FRED website shall register immediately and without fail. For any assistance for registration as D&DO, they may mail the details at sifmshelp@gmail.com or call 03592-201007. vi) The D&DO shall login in the common portal of GSTN (www.gst.gov.in) using the Username and Password set at the time of registration within ten days after the end of the month, Firstly, for remitting the deducted amount & Secondly, for filing returns. They shall use the funds available in the dedicated account of D&DO maintained in the Central Bank of India far making the online payment of the deducted tax amount. It may be noted that it is advisable to remit the deducted tax amount as and when DDO receive information of credit of tax amount in his CBI current account instead of waiting till 10th day after expiry of the month of deduction. On successful payment, RBI will generate a Challan Identification Number (CIN) and send the CIN information to GSTN who update the Electronic Cash Ledger of t

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GST – States – 27995-FIN-CT1-TAX-0043/2017 – Dated:- 21-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 21st September, 2017 S.R.O. No.-In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Goods and Services Tax Council, do hereby exempt intra-State supply of heavy

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GST – States – 27987-FIN-CT1-TAX-0043/2017 – Dated:- 21-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 21st September, 2017 S.R.O. No. In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, do hereby make the following amendments in the notification of the Government of Odisha, in the Finance Department No. 19869-FIN-CT1 -TAX-0022-2017, dated the 29th June, 2017, published in the Extrao

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GST – States – 27991-FIN-CT1-TAX- 0043/2017 – Dated:- 21-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 21st September, 2017 S.R.O. No.- In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations or the Goods and Services Tax Council, do hereby make the following amendment in t

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GST – States – ERTS (T) 73/2017/082 – Dated:- 21-9-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION Dated Shillong, the 21st Sept., 2017. No. ERTS (T) 73/2017/82.- In pursuance of GST Council Secretariat's letter dt. C. NO.IV(16)/14/CCO/GST/MISC/2017/5562-68 dt. 22.8.17 and email dt. 14.9.17, Shri. Abhishek Bhagotia, IAS, Commissioner of Taxes, Meghalaya, Shillong is nominated as Nodal Officer for Constitution of the State Level Screening Co

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GST – States – 34/2017-State Tax – Dated:- 21-9-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 21st September 2017 NOTIFICATION Notification No. 34/2017-State Tax THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST. 1017/C.R. 166/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 19th September 2017. 2. (1) In the Maharashtra 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) N

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llowing 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 revised 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. ; (3) In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely :- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. ; (4) In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: P

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e words Inter-State Supplies shall be substituted ; (7) In the Principal Rules, with effect from the 1st day of July 2017, in Form GST TRAN-1,- (a) in serial No. 7 (a), in the Table, in the heading at column 6, the words Eligible Duties , shall be substituted with the words Eligible Taxes ; (b) in serial No. 7 (a), in the Table, at Serial No. 7A, in the heading, the words duty paid , shall be substituted with the words tax paid ; (c) in serial No. 7 (b), in the table, in the heading at column 8, for the words Eligible duties and taxes , shall be substituted with the words Eligible taxes ; (d) in serial No. 7 (c), in the table, in the heading at column 6 and 7, for the words earlier law , shall be substituted with the words existing law ; (8) In the principal rules, with effect from the 30th day of August, 2017, in the Notes to Form GST EWB-01 , after Note 4, the following Note shall be inserted, namely:- 5. The details of bill of entry shall be entered in place of invoice where the Con

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2017 (9) TMI 1386 – GUJARAT HIGH COURT – 2018 (8) G. S. T. L. 13 (Guj.) – Commercial or Industrial Construction Service – service provided by the respondent in laying down long distance pipelines for transfer of drinking water in the State of Gujarat pursuant to a contract awarded by Gujarat Water Supply and Sewerage Board – levy of tax – Held that: – GWSSB discharged an important duty and responsibility of providing drinking water to the people, industries etc. The Board was constituted mainly to supply drinking water and maintenance of sewerage system. The usage charges recovered by the Board from Gram Panchayats, Nagar Palikas and Nagar Panchayats are at highly subsidized rates and therefore, cannot be considered as an industry in the sense that the said word is used in the definition of taxable entry. The Board was sustaining on the grants released by the State Government.
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The pipelines constructed were for providing drinking water facilities to the people of the State thro

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ustrial activity' as defined under 'Commercial or Industrial Construction Service in Sec. 65(25b) of Chapter V of the Finance Act, 1994? iii) Whether the usage of pipelines laid/constructed by M/s. BMS Projects Pvt. Ltd. for M/s GWSSB for transporting the traded water, falls within the scope of the expressions 'used, occupied, or engaged, primarily in, commerce of industry or work intended for commerce or industry as specified in the above mentioned definition of Commercial or Industrial Construction Service? iv) Whether CESTAT was justified in treating the activities of M/s GWSSB as not being commercial or industrial activities or that the usage of Pipelines laid by Ms/. BMS Projects Pvt. Ltd., were not for use in commerce or industry? v) Whether CESTAT was justified in holding that all activities which are concerned with welfare of citizens are excluded from liability of Service tax? and vi) Whether in the facts and circumstances of the case, CESTAT was justified in setti

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ecision of the Commissioner by relying on two decisions of the Tribunal involving similar issues in case of Dinesh Chandra Agarwal Infracon P. Ltd. v. C.C.EAhmedabad reported in 2011 (21) S.T.R. 41 (Tri.Ahmd.) and in case of Larsen & Tourbo Ltd. v. Commissioner of Service Tax, Ahmedabad, reported in 2011 (22) S.T.R. 459 (Tri.Ahmd.). The Tribunal has not recorded its independent detailed reasons but primarily relied on the earlier decisions on the issue. Learned counsel for the department has made available a judgment of Bangalore bench of the Tribunal in case of Nagarjuna Construction Co. Ltd. v. Commr. Of C.Ex.,Hyderabad reported in 2010 (19) S.T.R. 259 (Tri.Bang.), in which similar issue came up for consideration and was discussed at length. We have perused such judgment in which, the Tribunal has analyzed the constitution of GWSSB, its status and its activities. The Tribunal noted that GWSSB was created by the Government of Gujarat to plan and implement the drinking water supply

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building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is (i) used, or to be used, primary for; or (ii) occupies, or to be occupies, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. 3. In the context of our case, as per this definition therefore, a service to be in

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services; (g) To review annually the technical, financial, economic and other aspects of water supply and sewerage system of every scheme of the Board of the localbodies which have entered into an agreement with the Board; (h) To establish and maintain a facility to review and apprise the technical, financial, economic and other pertinent aspects of every water supply and sewerage scheme in the State; (i) To operate, run and maintain any water works and sewerage system, if and when directed by the State Government, on such terms and conditions and for such period as may be specified by the State Government; (j) To assess the requirements for manpower and training in relation to water supply and sewerage services in the State; (k) To carry our applied research for efficient discharge of the duties and functions of the Board; (l) To perform such of the duties and functions, which are being performed by the Gujarat Public Health Engineering Services, as may be entrusted to it by the State

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GST – States – 25/2017-State Tax (Rate) – Dated:- 21-9-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 21st September, 2017. Notification No. 25/2017-State Tax (Rate) No. (GHN-85)/GST-2017-S.11(1)(12)-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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the

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GST – States – 03/2017-GST – Dated:- 21-9-2017 – ORDER By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated 21st September, 2017 Order No. 03/2017-GST No. GSL/S.117/B…4 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017 In exercise of the powers conferred by Rule 117 of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act, 2017,

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Amendments in the Notification, (GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017, Notification No.11/2017-State Tax (Rate), – Reduction in rate of works contract to Government – GST – States – 24/2017-State Tax (Rate) – Dated:- 21-9-2017 – NOTIFICTION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 21st September, 2017. Notification No. 24/2017-State Tax (Rate) No. (GHN-84)/GST-2017-S.11(1)(11)-TH- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is ne

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