Goods and Services Tax

Notification Regarding prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases.
F.No.12(56)FD/Tax/2017-114 Dated:- 13-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OE RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: October 13, 2017
In exercise of the powers conferred by sub-section (1) of section 9 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 state tax on intra-State supplies of goods, the description of which is specified in column (3) of the table below, failing under the tariff item, sub-heading, heading or Chapter a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e on such goods under notification number F.12(56)FD/Tax/2017-Pt-I-40 dated the 29th 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 (Central Act No. 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 notification,
ANN

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

THE RAJASTHAN GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 201
F.No.12(56)FD/Tax/2017-Pt-III-109 Dated:- 13-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
No. F.No.12(56)FD/Tax/2017-Pt-III-109
Jaipur, dated: October 13, 2017
THE RAJASTHAN GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Whereas, certain difficulties have arisen in giving effect to the provisions of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), 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 recommenda

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Bihar Goods and Services Tax (Seventh Amendment) Rules, 2017
S.O. 241. Dated:- 13-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 13th October 2017
S.O. 241, dated the 13th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Government of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Bihar Goods and Services Tax Rule

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

le 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” the words “consolidated tax invoice”

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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
1
2
3
4
5
6
7
8
4A. Supplie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extends the time limit for FORM GST ITC-01 input tax credit.
S.O. 239. Dated:- 13-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 13th October 2017
S.O. 239, dated the 13th October 2017- In pursuance of section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Bihar Goods and Services Tax Rules, 2017, the Comm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

THE BIHAR GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017- State Tax Dated:- 13-10-2017 Bihar SGST
GST – States
The 13th October 2017
THE BIHAR GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017- State Tax
S.O. 229, dated 13th October 2017-Whereas, certain difficulties have arisen in giving effect to the provisions of the Bihar Goods and Services Tax Act, 2017 (12 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 Governor of Bihar, on recommendations of the Council, hereby makes the following Orde

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs seeks to amend notification No. 50/2017-Customs to prescribe BCD and IGST rates on certain goods
77/2017 Dated:- 13-10-2017 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 77/2017-Customs
New Delhi, the 13th October 2017
G.S.R. 1298 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 50/2017- Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notifica

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hereto, the following shall be inserted, namely: –
“557A
89
Rigs and ancillary items imported for oil or gas exploration and production taken on lease by the importer for use after import.
–
Nil
102”;
(iv) after S. No. 608 and the entries relating thereto, the following shall be inserted, namely: –
“608A
9804
Bonafide gifts imported by post or air upto CIF value limit of 5000 rupees and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)
Nil
Nil
-”
(b) in the Annexure,
(i) after condition No. 102, the following condition shall be inserted, namely: –
Condition No.
Condition
“103
If the importer at the time of import-
(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Health and Family Welfare, Government of India, to the effect that the imported medicines or drugs or vaccines (in respect of descript

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion Bank
8. Andhra Bank
9. The Federal Bank Ltd
10. HDFC Bank
11. ICICI Bank
12. Indian Bank
13. IndusInd Bank Ltd
14. Indian Overseas Bank
15. Kotak Mahindra Bank
16. Oriental Bank of Commerce
17. Punjab National Bank
18. State Bank of India
19. Syndicate Bank
20. Union Bank of India
21. Bank of Maharashtra
22. Central Bank of India
23. City Union Bank Ltd
24. Dhan laxmi Bank
25. ING Vysya Bank
26. Karur Vysya Bank
27. Punjab and Sind Bank
28. South Indian Bank
29. Standard Chartered Bank
30. State Bank of Bikaner and Jaipur
31. State Bank of Hyderabad
32. State Bank of Mysore
33. State Bank of Patiala
34. State Bank of Travancore
35. Yes Bank
36. Dena Bank
37. Metals and Minerals Trading Corporation of India (MMTC)
38. The Handicraft and Handlooms Exports Corporation of India Ltd
39. PEC Limited
40. The State Trading Corporation of India Ltd
41. MSTC Ltd”
[F. No. 354/119/2017-TRU (Pt. III)]
(Ruchi Bisht)
Under Secretary to the Government of India

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Composition Scheme – the Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017
01/2017-Union Territory Tax Dated:- 13-10-2017 CGST – Circulars / Ordes
GST
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 13th October, 2017
THE UNION TERRITORY GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-Union Territory Tax
S.O. 3329 (E). – Whereas, difficulties have arisen in giving effect to the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in so far as it relates to the provisions of section 21 of the said Act read with section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017);
Now, therefore, in exercise

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reduced rate of compensation cess on the leasing of motor vehicles – where purchased and supplied on lease before 1.7.2017
7/2017 Dated:- 13-10-2017 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 7 /2017-Compensation Cess (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1297(E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column 4 of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specifi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

G.S.R. 720 (E) dated the 28th June, 2017.
1
2.
8702, 8703
Motor Vehicles
65% of cess applicable otherwise on such goods under Notification No. 1/2017- Compensation Cess (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 720 (E) dated the 28th June, 2017.
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 th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Composition Scheme – the Central Goods and Services Tax (Removal of Difficulties) Order, 2017
01/2017-Central Tax Dated:- 13-10-2017 CGST – Circulars / Ordes
GST
Superseded vide ORDER No. 01/2019-Central Tax dated 01-02-2019
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 13th October, 2017
THE CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
Order No. 01/2017-Central Tax
S.O. 3330 (E). – Whereas, certain difficulties have arisen in giving effect to the provisions of the Central Goods and Services Tax Act, 2017 (12 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 2/2017-Compensation Cess (Rate) regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017
6/2017 Dated:- 13-10-2017 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 6/2017- Compensation Cess (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1282 (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reduced rate of union territory tax (UTGST) on the leasing of motor vehicles – where purchased and supplied on lease before 1.7.2017
37/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 37/2017- Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1296 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the union territory tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ublished in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 710 (E) dated the 28th June, 2017.
1
2.
87
Motor Vehicles
65% of union territory tax applicable otherwise on such goods under Notification No. 1/2017- Union Territory Tax (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 710 (E) dated the 28th June, 2017.
2
ANNEXURE
Condition No.
Condition
1.
The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017
2.
i. The supplier of Motor Vehicle is a registered person.
ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not avai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate), dated the 28th June, 2017 – Reverse charge (RCM) on certain specified supplies of goods
36/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 36 /2017- Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1295 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Depa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendments in the Notification No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 – UTGST Rate Schedule for supply of goods
34/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 34/2017- Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1293 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rand 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 or pharmacopoeia”;
(vii) after S. No. 187 and the entries relating t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

read”;
(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, namely:-
“264
Any chapter
Biomass briquettes” ;
(B) in Schedule II-6%,-

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 bread”, the words, “other than pizza bread, khakhra, plain chapatti or roti”, shall be subs

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es 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, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fru

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 2/2017-Union territory Tax (Rate)dated the 28th June, 2017 – Absolute Exemption from UTGST on supply of goods
35/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 35/2017- Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1294 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l 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 territory or a lo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in unit containers bearing said brand name] 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.”
[F.No.354/117/2017-TRU (Pt. III)]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: – The principal notification No.2/2017- Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 711(E), dated the 28th June, 2017 and last amended by Notification No. 28/2017- Union Territory Tax(Rate) dated 22nd September, 2017 pub

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI – reverse charge mechanism (RCM)
33/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 33/2017- Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1281 (E).-In exercise of the powers conferred by sub- section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Departm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017-UTT(R) – Rates for supply of services under UTGST
31/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 31/2017-Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1279 (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ty in relation to a work entrusted to it by the Central Government, State Government, Union 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 Central 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

service in the same line of business (i.e. service procured from another service 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: –
“(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 consideration charged f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
“(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of Union territory 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 Union territory 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ter sub-item (b), the following sub-item shall be inserted, namely: –
“(c) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 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 UTGST @ 6 per cent.
6
-“;
(i) 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), 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 12/2017-UTT(R) – Exemptions on supply of services
32/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 32/2017- Union Territory (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1280 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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 notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely:-
(i) in th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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) any body 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, the following serial number and entries shall be in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

et 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 243W of the Constitution or to a Panchayat under article 243G 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 90 per 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.”.
[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 2/2017-Union Territory Tax turnover limit for Composition Levy
16/2017 Dated:- 13-10-2017 Union Territory GST (UTGST)
GST
UTGST
UTGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 16/2017- Union Territory Tax
New Delhi, the 13th October, 2017
G.S.R. 1292 (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 8/2017-Integrated Tax (Rate) – Rates for supply of services
39/2017 Dated:- 13-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 39/2017-Integrated Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1278 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017- Inte

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

to a work entrusted to it by the Central Government, State Government, Union 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 Central 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.
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 sectio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e line of business (i.e. service procured from another service 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
12
-“;
(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
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
12
–
(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
18
-“;
(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 t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(3) and the entries relating thereto in columns (3), (4) and (5), the following 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 integrated 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 integrated 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sub-item (b), the following sub-item shall be inserted, namely: –
“(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 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 IGST @ 12 per cent.
12
-“;
(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), 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reduced rate of Central Tax tax (CGST) on the leasing of motor vehicles – where purchased and supplied on lease before 1.7.2017
37/2017 Dated:- 13-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 37/2017-Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1286 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the central 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-h

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 3, Sub Section (i), vide G.S.R. 673 (E) dated the 28th June, 2017.
1
2.
87
Motor Vehicles
65% of central tax applicable otherwise on such goods under Notification No. 1/2017-Central Tax (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 673 (E) dated the 28th 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, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 4/2017-Central Tax (Rate) – Reverse charge (RCM) on certain specified supplies of goods
36/2017 Dated:- 13-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 36 /2017-Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1285 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Central Tax (Rate), dated the 28t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 2/2017-Central Tax (Rate) – Absolute Exemption from GST on supply of goods
35/2017 Dated:- 13-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 35/2017-Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1284 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 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 a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 1/2017-Central Tax (Rate) – CGST Rate Schedule for supply of goods
34/2017 Dated:- 13-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 34/2017-Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1283 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in Schedule I – 2.5%,-
(i) in S. No. 29, for the entry in column (2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ons 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 shall be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

“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 and brackets

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 (3), for the words “pr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ranules 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.; other ornamental goods essentially of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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) S. No. 112 and the entries relating theret

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Reduced rate of Integrated Tax (IGST) on the leasing of motor vehicles – where purchased and supplied on lease before 1.7.2017
38/2017 Dated:- 13-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 38/2017- Integrated Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1291 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the integrated tax on inter-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 666 (E) dated the 28th June, 2017.
1
2.
87
Motor Vehicles
65% of integrated tax applicable otherwise on such goods under Notification No. 1/2017- Integrated Tax (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 666 (E) dated the 28th 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, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 19

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 4/2017-Integrated Tax (Rate) – Reverse charge (RCM) on certain specified supplies of goods
37/2017 Dated:- 13-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 37/2017- Integrated Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1290(E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Fin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =