Goods and Services Tax

Seeks to exempt payment of tax under section 9(4) of the WBGST Act, 2017 till 31/03/2018
1802-F.T.- 38/2017-State Tax (Rate) Dated:- 13-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 1802-F.T.
Dated, Howrah, the 13th day of October, 2017
Notification No. 38/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Servi

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West Bengal Goods and Services Tax (Ninth Amendment) Rules, 2017
1793-F.T.- 45/2017-State Tax Dated:- 13-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 1793-F.T.
Dated, Howrah, the 13th day of October, 2017
Notification No. 45/2017-State Tax
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the West Bengal Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) They shall come i

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ement 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 of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule

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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 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
R

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Notification regarding extension of time limit for making declaration in Form GST ITC-01
NO.F.1-11(100)-TAX/GST/2017 Dated:- 13-10-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT
NEHRU COMPLEX, GURKHABASTI, AGARTALA
NO.F.1-11(100)-TAX/GST/2017
Dated, Agartala, the 13th October, 2017.
NOTIFICATION
In pursuance of section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act N

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Amendment of Notification No.27473-FIN-CT1-TAX-0043/2017 dated 16th September, 2017 bearing SRO. No. 403/2017 specifying casual taxable persons making taxable supplies of handicraft goods such as Textile handloom products, Handmade shawls, stoles and scarves etc. to be exempted from obtaining registration under the OGST Act on certain conditions.
29803-FIN-CT1-TAX-0043/2017-S.R.O. No. 480/2017 Dated:- 13-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 13th October, 2017
S.R.O. No. 480/2017- In exercise of the powers conferred by sub-section (2) of Section 23 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the

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Notification on Cross-empowerment for refund under OGST Act, 2017.
29795–FIN-CT1-TAX-0043/2017-S.R.O. No. 478/2017 Dated:- 13-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 13th October, 2017
S.R.O. No. 478/2017- In exercise of the powers conferred by sub-section (1) of Section 6 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as “OGST Act”), on the recommendations

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THE ODISHA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
S.R.O. No. 482/2017-01/2017-State Tax Dated:- 13-10-2017 Orissa SGST
GST – States
FINANCE DEPARTMENT
ORDER
The 13th October, 2017
THE ODISHA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-State Tax
S.R.O. No. 482/2017- Whereas, certain difficulties have arisen in giving effect to the provisions of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 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 conferred by Section 172 of the said Act, the State Government, on recommendations of the Go

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A new notification for prescribing GST rate of 65% of the applicable GST rate for supply of motor vehicles [in certain cases].
29775–FIN-CT1-TAX-0043/2017-S.R.O. No. 474/2017 Dated:- 13-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 13th October, 2017
S.R.O. No. 474/2017- In exercise of the powers conferred by sub-section (1) of Section 9 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, do hereby notify the State tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading

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g S.R.O. No 295
1
2.
87
Motor Vehicles
65% of State tax applicable otherwise on such goods under Notification No. 19829-FIN-CT1-TAX-0022-2017 published in the Extraordinary issue No. 1133 of the Odisha Gazette on the 29th June,2017 bearing S.R.O. No 295
2
2. Provided that nothing contained in this notification shall apply on or after1st July, 2020.
Explanation -For the purposes of this notification, –
(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and

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The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017.
29755-FIN-CT1-TAX-0034/2017 Dated:- 13-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
*********
NOTIFICATION
The 13th October, 2017
S.R.O. No. – In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Service Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (I) These rules may be called the Odisha Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Odisha Gazette.
2. In the Odisha Goods and Services Tax Rules, 2017 (herein after referred to as the said rules), in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:-
“(3A) Notwithstanding anything

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res, letters and word “31st October” shall be substituted.
4. In the said rules, 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.'
5. In the said rules, in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted; and
(b) after the words ' 'by whatever name called”, the words “for the supply of services made during a month at the end of the month” shall be inserted.
6. In the said rules, in rule 62, the following proviso shall be added to sub-rule (i), namely:-
“Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the fir

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eemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
8
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
10. In the said rules, in FORM GSTR-4, after instruction no. 9, the following instruction shall be inserted, namely:-
“10. For the tax period July, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished.”
11. In the said rules, in rule 118, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as may be extended by the Commissioner” shall be substituted.
12. In the said rules, in rule 119, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as may be extended by the Commissioner” shall be substituted;
13. In the said rules, in rule 120, for the words “ninety days of the appointed day”, the word

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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 (REMOVAL OF DIFFICULTIES) ORDER, 2017.
01/2017-State Tax Dated:- 13-10-2017 Maharashtra SGST
GST – States
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 13th October 2017.
ORDER
Order No. 01/2017-State Tax
THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 (REMOVAL OF DIFFICULTIES) ORDER, 2017.
No. MGST. 1017/C.R. 184/Taxation-1. Whereas, certain difficulties have arisen in giving effect to the provisions of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII 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 exercis

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The Maharashtra Goods and Services Tax (Ninth Amendment) Rules, 2017.
45/2017-State Tax Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 13th October 2017.
NOTIFICATION
Notification No. 45/2017-State Tax
No. MGST. 1017/CR 183/ Taxation-1. In exercise of the power conferred by the 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) These rules may be called the Maharashtra Goods and Services Tax (Ninth Amendment) Ru

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, 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, he may issue a single “invoice-cum-b

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e 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 Table 4, the following shall be substituted, namely :
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN

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Extension of time limit for filing of FORM GST ITC-01.
44/2017-State Tax Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 13th October 2017
NOTIFICATION
Notification No. 44/2017-State Tax
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the power conferred by the section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 20

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Extension of time limit for filing the return by an Input Service Distributor FORM GSTR-6.
43/2017-State Tax Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 13th October 2017
NOTIFICATION
Notification No. 43/2017-State Tax
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the power conferred by sub-section (6) of the section 39 read with the s

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Extension of time limit for filing of FORM GSTR-5A.
42/2017-State Tax Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 13th October 2017
NOTIFICATION
Notification No. 42/2017-State Tax
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the power conferred by the sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Ser

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Extension of time limit for filing of FORM GSTR-4.
41/2017-State Tax Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 13th October 2017
NOTIFICATION
Notification No. 41/2017-State Tax
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.- In exercise of the power conferred by the sub-section (6) of section 39 of the Maharashtra Goods and Services Tax Act, 2017 (Ma

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Cross-empowerment of CGST officers
39/2017-State Tax Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 13th October 2017
NOTIFICATION
Notification No. 39/2017-State Tax
No. MGST-1017/CR 184(10)/Taxation-1.In exercise of the power conferred by the sub-section (1) of section 6 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017),

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Amendment in the Notification No. MGST-1017/C.R.165(2)/Taxation-1 (No.32/2017-State Tax) dated the 18th September 2017 – Addition to notified handicraft goods.
38/2017-State Tax Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 13th October 2017.
NOTIFICATION
Notification No. 38/2017-State Tax
No. MGST-1017/CR 184(9)/Taxation-1.In exercise of the power conferred by the sub-section (2) of section 23 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Governmen

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Amendment in the Notification No. MGST-1017/C.R.103(3)/Taxation-1 [No.4/2017-State Tax (Rate)] dated the 29th June 2017.
36/2017-State Tax (Rate) Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 13th October 2017
NOTIFICATION
Notification No. 36/2017-State Tax (Rate)
No. MGST-1017/CR 184(6)/Taxation-1.- In exercise of the power conferred by the sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, on being satisfied that it is necessary in the public interest so to do, hereby

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Amendment in the Notification No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017- State Tax (Rate)], dated the 29th June 2017.
35/2017-State Tax (Rate) Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya
Mumbai 400 032, Dated the 13th October 2017.
NOTIFICATION
Notification No.35/2017-State Tax (Rate)
No. MGST.1017/C.R. 184(5) /Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as “said Act”), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendm

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tory, 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”;
(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 territ

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ame] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.”
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
Note.- The principal notification No.2/2017-State Tax (Rate), dated the 29th June, 2017 was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th June 2017 and was last amended by Notification No. MGST. 1017/C.R.167/Taxation-1., dated the 25th September, 2017 published in the Maharashtra Government Gazette, Part IV-B, Extraordin

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Amendment in the Notification No. MGST-1017/C.R. 104/Taxation-1, [No.1/2017-State Tax (Rate)], dated the 29th June 2017.
34/2017-State Tax (Rate) Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated 13th October 2017.
NOTIFICATION
Notification No.34/2017-State Tax (Rate)
No. MGST-1017/C.R. 184(4)/Taxation-1.In exercise of the powers conferred by sub-section (1) of Section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as “said Act”), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government in the Finance Department No. MGST-1017/C.R. 104/Taxation-1, [No.1/2017-State Tax (Rate)], dated the 29th June 2017 published in the Maharashtra Government Gazette, Part IV-B Extraordinary No. 183, dated the 29th

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actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions 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

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5 0010
Real zari thread (gold) and silver thread, combined with textile thread”;
(xiii) in S. No. 219, in column (2), for the 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

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ch an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable 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 b

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nd brackets “Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”, the words and 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, fig

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trifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps”;
(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 boxe

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Amendments in the No. MGST-1017/C.R.103(12)/Taxation-1 [No.13/2017-State Tax (Rate)], dated the 29th June 2017.
33/2017-State Tax (Rate) Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 13th October 2017
NOTIFICATION
Notification No. 33/2017-State Tax (Rate)
No. MGST-1017/CR 184(3)/Taxation-1.In exercise of the power conferred by sub-section (3) of section 11, of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government Notification of the Finance Departme

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Amendments in the Notification No. MGST-1017/C.R.103(11)/Taxation-1 [No.12/2017-State Tax (Rate)] dated the 29th June 2017.
32/2017-State Tax (Rate) Dated:- 13-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 13th October 2017
NOTIFICATION
Notification No. 32/2017-State Tax (Rate)
No. MGST-1017/CR 184(2)/Taxation-1.In exercise of the power conferred by sub-section (1) of section 11, Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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 Government Notification of the Finance Department No. MGST-1017/C.R.103(11)/Taxation-1 [No.12/2017-State Tax (Rate)] dated the 29th June 2017, in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 182

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vices 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 registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in force; or
(d) anybody corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of persons;
(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
Nil
Nil”;
(d) after serial number 23 and the entries relating thereto

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ans an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with 90 per cent. or more participation by way of equity or control to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
Note.The principal notification was published in the Maharashtra Government Gazette, Extraordinary Part IV-B No.

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Extends the time limit for declaration, in FORM GST ITC-01.
FA-3-69/2017-1-V-(122) Dated:- 13-10-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 13th October 2017
No. FA-3-69/2017-1-V-(122).-In pursuance of section 168 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of th

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THE MADHYA PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
FA-3-71/2017-1-V-(126) Dated:- 13-10-2017 Madhya Pradesh SGST
GST – States
Commercial Tax Department
Mantralya, Vallabh Bhawan, Bhopal
Bhopal, the 13th October 2017
THE MADHYA PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
No. FA-3-71/2017-1-V-(126) Whereas certain difficulties have arisen in giving effect to the provisions of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 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 exercise of the powers conferred by Section 172 of the said Act, the State Government,

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The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017,
FA-3-70/2017-1-V-(127) Dated:- 13-10-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 13th October 2017
No. FA-3-70/2017-1-V-(127).- In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
1. They shall come into force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 3,

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ety 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) rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolidated tax invoice” shall be substituted;
(b) after th

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e 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
Tax amount
1
2
3
4
5
6
7
8
4A. Supplies made to SEZ unit or SEZ Developer
4B.

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THE KARNATAKA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
01/2017-State Tax Dated:- 13-10-2017 Karnataka SGST
GST – States
FINANCE SECRETARIAT
No. FD 48 CSL 2017 Bengaluru, dated:13.10.2017.
THE KARNATAKA GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-State Tax
Whereas, certain difficulties have arisen in giving effect to the provisions of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 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 of Karnataka, on recommendations of the Cou

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