Goods and Services Tax

Amendment in Notification No.36/ST-2 dated 30.06.2017 regarding tax free goods under Section 11(1) of the HGST Act.
104/ST-2 Dated:- 13-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 13th October, 2017
No. 104/ST-2.- In exercise of the powers conferred by Sub-section (1) of Section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendments in the notification of Haryana Government, Excise and Taxation Department, notification No. 36/ST-2, dated the 30th June, 2017, namely:-
AMENDMENT
In the Haryana Government, Excise and Taxati

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ty 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 ninety 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,
(i) in clause (b) for the sign “.” existing at the end, the sign “:” shall be substituted;
(ii) after point (b), the following proviso shall be inserted, namely:-
“Provided

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Amendment in Notification No.38/ST-2 dated 30.06.2017 regarding impounded/used goods under Section 9(3) of the HGST Act.
103/ST-2 Dated:- 13-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 13th October, 2017
No. 103 /ST-2.- In exercise of the powers conferred by Sub-section (3) of Section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations

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Amendment in Notification NO.34/ST-2 dated 30.06.2017 regarding composite scheme under section 10(1) of the HGST Act.
102/ST-2 Dated:- 13-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 13th October, 2017
No. 102 /ST-2.-In exercise of the powers conferred by Sub-section (1) of Section 10 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) the Governor of Haryana, on the recommendations of t

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Notification regarding 65% of the State tax to be levied on Motor Vehicles entry 87 Notification issued under Section 9(1) of the HGST Act, 2017.
101/ST-2 Dated:- 13-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 13th October, 2017
No. 101/ST-2.- In exercise of the powers conferred by Sub-section (1) of Section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specifie

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herwise on such goods under Haryana Government, Excise and Taxation Department Notification No. 35/ST-2, dated 30th June, 2017.
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, 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 Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this no

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Amendment in Notification No. 35 ST 2 dated 30.06.2017 under section 9(1) regarding rate of tax on Goods in HGST Act, 2017.
100/ST-2 Dated:- 13-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 13th October, 2017
No. 100/ST-2.- In exercise of the powers conferred by Sub-section (1) of Section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendments in the notification of Haryana Government, Excise & Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, namely:-
AMENDMENT
In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017,-
(A) in Schedule I-2.5%,-
(i) in serial number 29, for the entry under column (2), the entry, “0802, 0813”, shall be substituted;
(ii) after serial number 30 and the entrie

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der column (3), the following entries shall be substituted, namely:-
“(a) kerosene oil PDS,
(b) The following bunker fuels for use in ships or vessels, namely,
i. IFO 180 CST
ii. IFO 380 CST”;
(vi) after serial number 181 and the entries thereagainst, the following serial number and entries thereagainst 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 serial number 187 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: –
“187A

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lumn (2), for the figure, “5705”, the figures “5702,5703, 5705”, shall be substituted;
(xiv) after serial number 228 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: –
“228A
7001
Cullet or other waste or scrap of glass”;
(xv) after serial number 234 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: –
“234A
84or 85
E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule Iof 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 serial number 263A and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: –
“264
Any chapter
Biomass briquettes” ;
(B) in Schedule II-6%,-
(i) agains

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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) serial number 111 and entries thereagainst, shall be omitted;
(v) after Serial number 132 and entries thereagainst, the following serial numbers and entries thereagainst 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) against serial number 137, under 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) against serial number 16, under column (3), for the words “other than pizza bread”, t

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al number 114, under column (3), for the words and 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) serial number 158 and entries thereagainst shall be omitted;
(viii) against serial number 159, for the entry under column (3), the entry “all goods other than synthetic filament yarns”, shall be substituted;
(ix) against serial number 160, for the entry under column (3), the entry “all goods other than artificial filament yarns”, shall be substituted;
(x) serial number 164 and entries thereagainst shall be omitted;
(xi) serial number 165 and entries thereagainst shall be omitted;
(xii) after serial number 177 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: –
“177A
6802
All goods other than:-
(i) all

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r 85
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps”;
(xvi) after serial number 369 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely: –
“369A
8483
Plain shaft bearings” ;
(D) in Schedule-IV-14%, –
(i) against serial number 23, under 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) serial number 34 and entries thereagainst shall be omitted;
(iii) against serial number 50, under column (3), for the words “including waste and scrap”, the words, “other than waste and scrap”, shall be substituted;
(iv) against serial number 70, for the entry under column (3), the following entry shal

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Amendment in Notification NO.47/ST-2 dated 30.06.2017 under Section 11(1) regarding exemption from tax of HGST.
098/ST-2 Dated:- 13-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 13th October, 2017
No. 98/ST-2.-In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 in the Haryana Government, Excise and Taxation Department, Notification number 47/ST-2, dated the 30thJune, 2017, namely:-
Am

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y 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 thereagainst, the following serial number and entries thereagainst 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 registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in

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ccess to a road or a bridge on payment of annuity.
Nil
Nil”;
(e) in serial number 41, under column 3, for the existing entry, 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 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business ar

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The Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2017.
45/2017-State Tax Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 45/2017-State Tax
Dated the 13th October, 2017
No. (GHN-96)/GSTR-2017(11)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
1.(1) These rules may be called the Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) They shall come into force from 13th day of October, 2017.
2. In t

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h 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-bill of supply” for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice”

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d 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
Tax amount

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Amendments in the Notification, No.(GHN-36)GST-2017/S.11(1)(1)-TH dated 30th June, 2017 No.2/2017-State Tax (Rate) – Exemption On Certain Goods.
35/2017-State Tax (Rate) Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 35/2017-State Tax (Rate)
Dated the 13th Ocrober, 2017
No.(GHN-98)GST-2017/S.11(1)(16)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department, No.(GHN-36)GST-2017/S.

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ritory or local authority in the form of grants”;
(B) in the Explanation, after clause (iv), the following clause shall be added, 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 enforceable right on a brand name and the p

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Amendments in the Notification, No. (GHN-39)GST-2017/S.11(1)(4)-TH, Dated the 30th June, 2017, Notification No.8/2017- State Tax (Rate) – Rate Exemption on Payment Of Tax under Section 9(4)
38/2017-State Tax (Rate) Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 13th October, 2017
Notification No. 38/2017-State Tax (Rate)
No. (GHN-102)/GST-2017-S.11(1)(17)-TH:- In exercise of the powers

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Amendments in the Government Notification, No.(GHN-81)GST-2017/S.23(2)-TH, Dated the 15th September, 2017, Notification No.32/2017- State Tax – Policy Add Certain Items Of Handicrafts.
38/2017-State Tax Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 13th October, 2017
Notification No. 38/2017-State Tax
No.(GHN-100)/GST-2017-S.23(2)(2)-TH:- In exercise of the powers conferred by sub-se

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Amendments in the Government Notification,No.(GHN-31)GST-2017/S.9(1)(1)-TH dated 30th June,2017, No.1/2017-State Tax (Rate) –
34/2017-State Tax (Rate) Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 34/2017-State Tax (Rate)
Dated the 13th October, 2017
No.(GHN-105)GST-2017/S.9(1)(11)-TH:- In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-31)GST-2017/S.9(1)(1)-TH dated 30th June,2017, No.1/2017-State Tax (Rate), namely:-
In the said notification,-
(A) in Schedule I-2.5%,-
(i) in S. No. 29, for the entry in column (2), the entry, “0802, 0813”, shall be substituted;
(ii) after S. No. 30 and the entries relating the

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“(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 shall be inserted, namely: –
“187A
3915
Waste, parings or scrap, of plastics”;
(viii) after S. No.

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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 and brackets “Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried

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s 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 (3), for the words “preparations in ready for consumption form”, the words, “preparations in ready for

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ber)” 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.; other ornamental goods essentially of stone” ;
(xiii) in S. No. 188, and entries relating thereto, shall

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tries 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) S. No. 112 and the entries relating thereto, shall be omitted;
(vi) in S. No. 135, in column (3),

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Amendments in the Notification No.(GHN-33)GST-2017/S.9(3)(1)-TH dated 30th June, 2017, No.4/2017- State Tax (Rate)- Reverse Charge On Used Vehicles Etc.
36/2017-State Tax (Rate) Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 36/2017-State Tax (Rate)
Dated the 13th October, 2017
No.(GHN-107)GST-2017/S.9(3)(5)-TH:- In exercise of the powers conferred by sub-section (3) of sect

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Amendments in the Notification No.(GHN-27)GST-2017-S.10(1)-TH dated 23rd June, 2017, No.8/2017- State Tax – Policy Increase in Composition Turnover Limit.
46/2017-State Tax Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 46/2017-State Tax
Dated the 13th October, 2017
No.(GHN-97)GST-2017-S.10(1)(2)-TH:- In exercise of the powers conferred by sub-section (1) of section 10 of the

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Amendments in Notification, Notification No.(GHN32)GST-2017/S.9(1)(2)-TH, dated, the 30th June, 2017, No.11/2017- State Tax (Rate), –
(GHN-104)GST-2017/S.9(1)(10)-TH-31/2017-State Tax (Rate) Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 31/2017-State Tax (Rate)
Dated the 13th October, 2017.
No.(GHN-104)GST-2017/S.9(1)(10)-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 necessary in the public interest so to do, hereby makes the following further amendments in notification, the Government of Gujarat, Finance Department, Notification No.(GHN32)GST-2017/S.9(1)(2)-TH, dated, the 30th June

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i), 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 Gujarat 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 Gujarat Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas explo

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ehicle), 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
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–
(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
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-“;
(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 consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service, other than

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5)
“(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of central 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 central 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 (51of 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 @ 2.5per cent. or Nil;”
(iii) in item (i), after sub-item (e

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a), (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 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
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-“;
(ii) in paragraph 2, for the words, brackets and figures “at item (i)”, the words, brackets, figures and letters, “at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]” shall be substituted;
(iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely: –
“(ix) “Governmental Authority” means an auth

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Amendments in the Notification, No.(GHN-41)GST-2017/S.11(1)(7)-TH, Dated the 30th June, 2017, Notification No.12/2017- State Tax (Rate)- Exemption On Services By GOVT Entity.
32/2017-State Tax(Rate) Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 32/2017-State Tax(Rate)
Dated the 13th October, 2017
No.(GHN-109)GST-2017/S.11(1)(18)-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 Council, hereby makes the foll

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ernment, 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 registered under the Societies Registration Act, 1860 (21 of 1860) or und

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23A
Heading 9967
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 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industri

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Extension Time Limit For GST ITC-01
Order No. 44/2017-State Tax Dated:- 13-10-2017 Gujarat SGST
GST – States
ORDER
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated 13th October, 2017
Order No. 44/2017-State Tax
No. GSL/S.168/B….6
In pursuance of section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (her after referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Gujarat Goods and Services Tax Rules, 2017, the Co

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THE GUJARAT GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-State Tax Dated:- 13-10-2017 Gujarat SGST
GST – States
ORDER
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Order No. 01/2017-State Tax
Dated the 13th October, 2017.
THE GUJARAT GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
No.(GHN-103)GST-2017/S.172(1)-TH:- WHEREAS, certain difficulties have arisen in giving effect to the provisions of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 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

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Amendments in the Notification No. (GHN-34)GST-2017/S.9(3)(2)-TH Dated the 30th June, 2017, Notification No.13/2017- State Tax (Rate), – Reverse Charge On Services to RBI.
33/2017-State Tax (Rate) Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 33/2017-State Tax (Rate)
Dated the 13th October, 2017
No. (GHN-108)GST-2017/S.9(3)(6)-TH:- In exercise of the powers conferred by sub-s

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Extends the time limit for making a declaration, in FORM GST ITC-01.
CCT/26-2/2017-18/17 Dated:- 13-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
CCT/26-2/2017-18/17
In pursuance of Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter referred to as the “said Act”) and Clause (b) of sub-rule (1) of Rule 40 of the Goa Goods and Services Tax

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6
CCT/26-2/2017-18/16 Dated:- 13-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
CCT/26-2/2017-18/16
In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as

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supersession of Notification No. CCT/26-2/2017-18/9 dated the 12th September, 2017 – extends the time limit for furnishing the return in FORM GSTR-5A
CCT/26-2/2017-18/15 Dated:- 13-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
CCT/26-2/2017-18/15
In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), and in supersession of Notification No. CCT/26-2/2017-18/9 dated the 12th September, 2017, published in the Official Gazette, Serie

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Axtends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4
CCT/26-2/2017-18/14 Dated:- 13-10-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
CCT/26-2/2017-18/14
In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the

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Notification Under Section 148 of RGST Act, 2017 Regarding Payment of Tax at the time of Issuance of invoice by small taxpayers.
F.No.12(56)FD/Tax/2017-Pt-II-119 Dated:- 13-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: October 13, 2017
In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No, 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the registered persons whose aggregate turnover, in the preceding financial year did -not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the yea

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Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2017.
F.No.12(56)FD/Tax/2017-Pt-II-117 Dated:- 13-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: October 13, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and Commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect,
2. Amendment

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nt 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.”
3. Insertion of new rule 46A.- After the existing rule 46 and before the existing rule 47 of the said rules, following new rule 46 A 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

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opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.”
6. Amendment of Form GST CMP-02.- In Form GST CMP-02, appended to the said rules, for the existing expression “See rule 3 (2)” the expression “See rule 3 (3) and 3(3A)” shall be substituted.
7. Amendment of Form GSTR-1.- The existing serial number 6 and entries thereto including its table shall be substituted by the following, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN

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Notification regarding cross empowerment of officers appointed under CGST Act for refund.
F.No.12(56)FD/Tax/2017-Pt-II-116 Dated:- 13-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: October 13, 2017
In exercise of the powers conferred by sub-section (1) of section 6 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), on the recommendations of the Council,

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