Goods and Services Tax

Jammu and Kashmir Goods and Services Tax (Removal of Difficulties) Order 2017
SRO-GST-20(Rate) Dated:- 13-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 13th October, 2017
SRO-GST-20(Rate)- Whereas, certain difficulties have arisen in giving effect to the provisions of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), hereinafter in this order referred to as the said Act in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Government, on recomm

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Amendment in Notification No. SRO-GST-13 dated 08.07.2017
SRO-GST-19(Rate) Dated:- 13-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 13th October, 2017
SRO-GST-19(Rate) – In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government

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Seeks to exempt payment of tax under section 9(4) of the Manipur GST Act, 2017 till 31.03.2017
38/2017-State Tax (Rate) Dated:- 13-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Notification No. 38/2017-State Tax (Rate)
Imphal, the 13th October, 2017
5/19/2017-FD(TAX): In exercise of the powers conferred by sub-section (1) of section 11 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Manipur, Secretariat: Fi

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M/s. Bhima Enterprises Versus The Assistant State Tax Officer, Neyyattinkara, The Assistant Commissioner of State Taxes, State Goods And Service Tax Department, Thiruvananthapuram And The Deputy Commissioner of State Taxes, State Goods And Service Tax Department, Thiruvananthapuram
GST
2018 (1) TMI 1149 – KERALA HIGH COURT – [2018] 1 GSTL 54 (Ker), 2018 (19) G. S. T. L. 394 (Ker.)
KERALA HIGH COURT – HC
Dated:- 13-10-2017
W. P. (C). No. 32520 of 2017
GST
MR. A. K. JAYASANKARAN NAMBIAR, J.
For The Petitioner : Sri. S. Suresh Babu (Cherunniyoor) And Sri. Aji V.DEV
For The Respondent : Sri. Shamsudheen. V. K.
JUDGMENT
The petitioner has approached this Court aggrieved by Exts.P4 and P6 detention notices that have bee

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d Government Pleader appearing for the respondents.
3. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I find that inasmuch as the first three consignments were accompanied by valid invoices raised by the petitioner, and it is not in dispute that there is no document prescribed under the Central Goods and Services Tax (CGST) Act and Rules for the purposes of covering an interstate movement in respect of consignments which have to suffer tax under the Integrated Goods and Services Tax (IGST) Act, the detention on the part of the respondents cannot be held to be valid and justified. I note, however, that in respect of the 4th consignment, the detention is justified inasmuch as what is sh

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The Manipur Goods and Services Tax (Eighth Amendment) Rules, 2017.
5/10/2017-FD(TAX)/08(R) Dated:- 13-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Imphal, the 13th October, 2017
No. 5/10/2017-FD(TAX)/08(R):- In exercise of the powers conferred by section 164 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Manipur Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.

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ccordance With the provisions of' sub-rule (4) of rule 44 within a period of ninety days from the day, on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to finish the declaration in FORM GST TRAN-1 after the statement, in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the wo

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ds, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6 Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value

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Seeks to extend the time limit for submission of FORM GST ITC-01
Tax/4(53)/GST-NOTN/2016/12 Dated:- 13-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 13th October, 2017
No. Tax/4(53)/GST-NOTN/2016/12:- In pursuance of section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Manipur Goods and Serv

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Seeks to extend the time limit for filing of FORM GSTR-6
Tax/4(53)/GST-NOTN/2016/11 Dated:- 13-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 13th October, 2017
No.Tax/4(53)/GST-NOTN/2016/11:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act) and in superses

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Seeks to extend the time limit for filing of FORM GSTR-5A.
Tax/4(53)/GST-NOTN/2016/10 Dated:- 13-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 13th October, 2017
No. Tax/4(53)/GST-NOTN/2016/10:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) and section 20 of the Integrated Goods and Services Ta

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Seeks to extend the time limit for filing of FORM GSTR-4.
Tax/4(53)/GST-NOTN/2016/09 Dated:- 13-10-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 13th October, 2017
No. Tax/4(53)/GST-NOTN/2016/09:- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (herein after referred to as the said Act), the Commiss

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2017 – Notification – Issued
G.O. (Ms) No. 137 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 137
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-13)/2017.
NOTIFICATION
Whereas, certain difficulties have arisen in giving effect to the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exerci

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Exemption from payment of state tax on reverse charge upto 5000 per day – Amendment – Notification – Issued
G.O. (Ms) No. 136 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 136
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-12)/2017.
NOTIFICATION
In exercise of the powers conferred by sub-sectio

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – State tax on intra-State supplies of Motor Vehicles – Notification – Issued
G.O. (Ms) No. 135 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 135
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-11)/2017
NOTIFICATION
In exercise of the powers conferred by sub-section (l) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies the State tax on intra-State supplies of goods, the description of which is specified in column (3) o

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es 3-68 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017.
1
2.
87
Motor Vehicles
65% of State tax applicable otherwise on such goods under Notification No. II(2)/CTR/532(d-4)/2017, published at pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017.
2
2. Provided that nothing contained in this notification shall apply on or after 1st July, 2020.
Explanation. -For the purposes of this notification,
(i) "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Ce

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Reverse charge on certain specified supplied of goods – Amendment – Notification – Issued
G.O. (Ms) No. 134 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 134
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-10)/2017
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendment to the Commercial Taxes and Registration Department Notification No.

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Goods exempt from state tax – Amendments – Notification – Issued
G.O. (Ms) No. 133 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 133
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-9)/2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-5)/2

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

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the state tax on goods – Amendments – Notification – Issued
G.O. (Ms) No. 132 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 132
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-8)/2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-4)/2017, published at Pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 June, 2017, namely:-
AMENDMENTS
In the said notification –
(A) in Schedule I-2.5%,-
(i) in S. No. 29, for the entry in column (2)

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ions as specified in the ANNEXURE]” ;
(v) in S. No. 164, for the entry in column (3), the entry,
“(a) kerosene oil PDS,
(b) The following bunker fuels for use in ships or vessels, namely,
i. IFO 180 CST
ii. IFO 380 CST”, shall be substituted;
(vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“181A
30
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia”;
(vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries sha

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e figure, “5705”, the figures “5702,5703, 5705”, shall be substituted;
(xiv) after S. No. 228 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“228A
7001
Cullet or other waste or scrap of glass”;
(xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“234A
84 or 85
E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste(Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational”;
(xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“264
Any chapter
Biomass briquettes” ;
(B) in Schedule II-6%,-
(i) in S. No. 16, in column (3), for the words a

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orceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”;
(iv) S. No. 111 and the entries relating thereto, shall be omitted;
(v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
“132A
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
132B
5402, 5403, 5404,5405,5406
Synthetic or artificial filament yarns
132C
5508
Sewing thread of manmade staple fibres
132D
5509, 5510, 5511
Yarn of manmade staple fibres”;
(vi) in S. No. 137, in the entry in column (3), the words and figures “such as Real zari thread (gold) and silver thread, combined with textile thread),” shall be omitted;
(C) in Schedule III-9%,-
(i) in S. No. 16, in column (3), for the words “other than pizza bread”, the words, “other than pizza bread, khakhra, plain chapatti or roti”, shall be substituted;
(ii) in S. No. 23, in column

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nd brackets “powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)” shall be substituted;
(vii) S. No. 158 and entries related thereto shall be omitted;
(viii) in S. No. 159, for the entry in column (3), the entry “All goods other than synthetic filament yarns”, shall be substituted;
(ix) in S. No. 160, for the entry in column (3), the entry “All goods other than artificial filament yarns”, shall be substituted;
(x) S. No. 164 and entries related thereto shall be omitted;
(xi) S. No. 165 and entries related thereto shall be omitted;
(xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“177A
6802
All goods other than:-
(i) all goods of marble and granite;
(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; othe

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s”;
(xvi) after S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“369A
8483
Plain shaft bearings” ;
(D) in Schedule-IV-14%, –
(i) in S. No. 23, in column (3), for the words, “pans or in similar forms or packings”, the words and brackets, “pans or in similar forms or packings [other than poster colour]”, shall be substituted;
(ii) S. No. 34 and entries related thereto shall be omitted;
(iii) in S. No. 50, in column (3), for the words “including waste and scrap”, the words, “other than waste and scrap”, shall be substituted;
(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: –
“All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]”;
(v)

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Reverse Charge on supply of services – Amendment to Notification – Issued
G.O. (Ms) No. 131 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 131
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-7)/2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nad

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Services exempt from state tax – Amendment to Notification – Issued
G.O. (Ms) No. 130 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 130
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
NOTIFICATION
No.II(2)/CTR/858(a-6)/2017.
In exercise of the powers conferred by sub-section (l) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments to th

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territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
Nil
Nil”;
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“21A
Heading 9965 or Heading 9967
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society register

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entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“23A
Heading 9954
Service by way of access to a road or a bridge on payment of annuity.
Nil
Nil”;
(e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: –
“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 percent. or more ownership of Central Government, State Government, Union terri

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rate of the State tax on services – Amendment to Notification – Issued
G.O. (Ms) No. 129 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 129
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-5)/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 Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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 Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II-Section 2 of the Tamil Nadu

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

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ervice provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken.
[Please refer to Explanation no. (iv)]
or
6
-“;
(d) against serial number 9, for item (v); in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(v) Transportation of natural gas through pipeline
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
6
–
(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
9
-“;
(e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely:
(3)
(4)
(5)
“(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideratin charged from the service recipient.
2.5
Provided that credit of input

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ng shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of State tax as applicable on supply of like goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii). (iv), (v)'and (vi) above.
Same rate of State tax as applicable on supply of like goods involving transfer of title in goods
-“;
(h) against serial number 26, in column (3),
(i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: –
“(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);”
(ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: –
“(da) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil;

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printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil.”;
(vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: –
(3)
(4)
(5)
“(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract SGST @ 6 per cent.
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-“;
(vii) in item (iii), for the word, brackets and figures “and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted;
(i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely:-
(3)
(4)
(5)
(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract SGST @ 6 per cent. or 2.5per cent. or Nil

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rate of tax under Composition Scheme – Amendment – Notification – Issued
G.O. (Ms) No. 128 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 128
No.II(2)/CTR/858(a-4)/2017.
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 10 of the Tamil Nad

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Payment of Tax at the time of issuance of invoice by small taxpayers – Notification – Issued
G.O. (Ms) No. 127 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 127
Dated: 13.10.2017
Purattasi- 27
Thiruvalluvar Aandu, 2048
No.II(2)/CTR/858(a-3)/2017.
NOTIFICATION
In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the 'said Act'), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies the registered person whose ag

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Cross-empowerment of proper officers appointed under CGST Act, 2017 for refund – Notification – Issued
G.O. (Ms) No. 126 Dated:- 13-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 126
Dated: 13.10.2017
Purattasi- 72
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 6 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as "TNGST Act"), on the recommendations of the Council, the Governor of Tamil Nadu hereby specifies that the officers appointed under

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THE CHHATTISGARH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017.
01/2017-State Tax Dated:- 13-10-2017 Chhattisgarh SGST
GST – States
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, the 13th October 2017
THE CHHATTISGARH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-State Tax
No. F-10-82/2017/CT/V (149). – Whereas, certain difficulties have arisen in giving effect to the provisions of the Chhattisgarh Goods and Services Tax Act, 2017 (7 Of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore. in exercise of the powers conferre

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The Chhattisgarh Goods and Services Tax (Eighth Amendment) Rules, 2017.
F-10-81/2017/CT/V (145)-45/2017-state Tax Dated:- 13-10-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, the 13th October 2017
NOTIFICATION
No. 45/2017-state Tax
No. F-10-81/2017/CT/V (145). – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Eighth Amen

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issioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC -03 has been furnished.” ,
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply. – Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill

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d of the quarter prior to opting to pay tax under section 10.”;
(v) in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1 , for Table 6, the following shall be substituted, namely :-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in FORM GSTR-1A, for the Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deeme

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Sikkim Goods and Services Tax (Tenth Amendment) Rules, 2017
45/2017 – State Tax Dated:- 13-10-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 45/2017 – State Tax
Date: 13th October, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official G

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cordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax

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s and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice
Shipping bill/Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Export
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed export
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
2

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West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2017
Order No. 01/2017-State Tax Dated:- 13-10-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
THE WEST BENGAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
No. 1803-F.T.
Dated, Howrah, the 13th day of October, 2017
Order No. 01/2017-State Tax
Whereas, certain difficulties have arisen in giving effect to the provisions of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said A

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