Goods and Services Tax

GST – 28/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No.28/2017-Union Territory Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R.1196 (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 the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-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. 711(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in the Schedule,- (i) against serial number 27, in column (3), for the words other than put up in unit containers and bearing a registered br

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d; (iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words other than those put up in unit container and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] , shall be substituted; (iv) against serial number 101, in column (3), for the words other than put up in unit container and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those

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d oil cake ; (viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets ; (ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 135A 69 Idols made of clay ; (x) in S. No. 138, for the entry in column (3) ,the entry Charkha for hand spinning of yarns, including amber charkha , shall be substituted; (xi) in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE II , shall be substituted; (xii) in S. No. 144, for the entry in column (3) ,the entry Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles , shall be substituted; (B) in the Explanation, for clause (ii), the following shall b

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on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmanda

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3. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori – Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala / tabl / chameli – goblet drum 94. Tabla 95. Tabla tarang – set of tablas 96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayani thappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Parai thappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stic

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Seeks to amend notification no.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 to give effect to gst council decisions regarding gst rates – GST – 27/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No.27/2017-Union Territory Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R.1195 (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 Schedule I-2.5%,- (i) against serial numbers 11, 13, 25

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erted, namely:- 100A 2106 Roasted Gram ; (v) in S. No. 105, in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in S. No. 107, in column (3), for the words, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in S.

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iv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 259A 9601 Worked corals other than articles of coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any Chapter Rosaries, prayer beads or Hawan samagri ; (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetabl

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attis , the words, agarbattis, lobhan, dhoop batti, dhoop, sambhrani , shall be substituted; (vii) after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3) , for the words similar documents of title , the words and brackets, similar documents of title[other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3) ,the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802

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owing serial numbers and the entries shall be inserted, namely:- 177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after S. No.

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ating thereto, the following serial number and the entries shall be inserted, namely:- 123A 4016 Rice rubber rolls for paddy de-husking machine ; (iv) S. No. 140 and the entries thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Com

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igh or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone] , shall be substituted; (v) in S. No. 85, the words, ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods , shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S. No. 154, in column (3), for the words and figures, other than computer monitors not exceeding 17 inches , the words and figures, other than computer monitors not exceeding 20 inches , shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, other than flints and wicks , the brackets and words, [other than flints, wicks or Kitchen gas lighters] , shall be substituted; (E) in Schedule-V-1.5%,- in S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved

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the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957; (C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country. ; (H) after paragraph 2, the following Annexure shall be inserted, namely: – ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the bran

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GST – States – F.No.17(131)ACCT/GST/2017/2600 – Dated:- 22-9-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated: September 22, 2017 In exercise of the powers conferred by rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby extend the period for submitting the dec

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GST – 29/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 29/2017-Central Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1191 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 o

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GST – 29/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 29/2017- Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1194 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of th

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GST – 28/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 28/2017-Central Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1190(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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017Central 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. 674(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in the Schedule,- (i) against serial number 27, in column (3), for the words other than put up in unit containers and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a

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lumn (3), for the words other than those put up in unit container and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] , shall be substituted; (iv) against serial number 101, in column (3), for the words other than put up in unit container and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foreg

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umber and the entries shall be inserted, namely:- 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets ; (ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 135A 69 Idols made of clay ; (x) in S. No. 138, for the entry in column (3) ,the entry Charkha for hand spinning of yarns, including amber charkha , shall be substituted; (xi) in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE II , shall be substituted; (xii) in S. No. 144, for the entry in column (3) ,the entry Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles , shall be substituted; (B) in the Explanation, for clause (ii), the following shall be substituted, namely: – (ii) (a) The phrase brand name means brand name or trade name, that

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bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakul

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ot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori – Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala / tabl / chameli – goblet drum 94. Tabla 95. Tabla tarang – set of tablas 96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayani thappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Parai thappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff – daff in a stand played with sticks 118. Tamak' 119. Tasha – type of kettledrum 1

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GST – 30/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 30/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1198 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts inter-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 the case may be, as specified in the corresponding entry in column (2), fr

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n this notification, 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). (2) 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. [F.No.354/247/2017- TRU] (Mohit Tewari ) Under Secretary to the Government of India. *********************** Notes: 1. Substituted vide notification no. 50/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, [for distribution through dairy cooperati

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GST – 28/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 28/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1193 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated 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. 667(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in the Schedule,- (i) against serial number 27, in column (3), for the words other than put up in unit containers and bearing a reg

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substituted; (iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words other than those put up in unit container and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] , shall be substituted; (iv) against serial number 101, in column (3), for the words other than put up in unit container and bearing a registered brand name , the words, brackets and letters other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other

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Cotton seed oil cake ; (viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets ; (ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 135A 69 Idols made of clay ; (x) in S. No. 138, for the entry in column (3), the entry Charkha for hand spinning of yarns, including amber charkha , shall be substituted; (xi) in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE II , shall be substituted; (xii) in S. No. 144, for the entry in column (3), the entry Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles , shall be substituted; (B) in the Explanation, for clause (ii), the followi

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ble right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho

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Karnal 67. Ramsinga 68. Kahal 69. Nagphani 70. Turi 71. Dhad 72. Damru 73. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori – Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala / tabl / chameli – goblet drum 94. Tabla 95. Tabla tarang – set of tablas 96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayani thappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Parai thappu, halg

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GST – 27/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 27/2017-Central Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1189 (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 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) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets a

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& cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in S. No. 107, in column (3), for the words, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in S. No. 185, for the entry in column (3), the entry Agarbatti, lobhan, dhoop batti, dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating theret

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coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any Chapter Rosaries, prayer beads or Hawan samagri ; (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi , the words and brackets, Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi an

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er and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3) , for the words similar documents of title , the words and brackets, similar documents of title[other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3) ,the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in S. No. 154, for the entry in column (3) ,the entry Braids in the piece; ornamental trimmings in the piece, without embroidery, other

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77B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 9404 Cotton quilts of sale value exceeding ₹ 1000 pe

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ies thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Computer monitors not exceeding 20 inches , shall be substituted; (xi) in S. No. 438, for the entry in column (3), the entry, Coir mattresses, cotton pillows and mattresses , sh

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essentially of stone] , shall be substituted; (v) in S. No. 85, the words, ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods , shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S. No. 154, in column (3), for the words and figures, other than computer monitors not exceeding 17 inches , the words and figures, other than computer monitors not exceeding 20 inches , shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, other than flints and wicks , the brackets and words, [other than flints, wicks or Kitchen gas lighters] , shall be substituted; (E) in Schedule-V-1.5%,- in S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved or bruted , the words, other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Schedu

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14 of 1957; (C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country. ; (H) after paragraph 2, the following Annexure shall be inserted, namely: – ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. . [F.No.354/117/2017-TRU Pt-II]

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GST – 27/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 27/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1192 (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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in Schedule I-5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brac

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y feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in S. No. 107, in column (3), for the words, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in S. No. 185, for the entry in column (3), the entry Agarbatti, lobhan, dhoop batti, dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating

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s of coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Rosaries, prayer beads or Hawan samagri ; (B) in Schedule II-12%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi , the words and brackets, Texturised vegetable proteins (soya bari), Bari made of pulses including mung

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l number and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3) , for the words similar documents of title , the words and brackets, similar documents of title[other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3) ,the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in S. No. 154, for the entry in column (3) ,the entry Braids in the piece; ornamental trimmings in the piece, without embroidery,

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mic 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 9404 Cotton quilts of sale value exceeding ₹ 10

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e entries thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Computer monitors not exceeding 20 inches , shall be substituted; (xi) in S. No. 438, for the entry in column (3), the entry, Coir mattresses, cotton pillows and mattresse

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goods essentially of stone] , shall be substituted; (v) in S. No. 85, the words, ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods , shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S. No. 154, in column (3), for the words and figures, other than computer monitors not exceeding 17 inches , the words and figures, other than computer monitors not exceeding 20 inches , shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, other than flints and wicks , the brackets and words, [other than flints, wicks or Kitchen gas lighters] , shall be substituted; (E) in Schedule-V-3%,- in S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved or bruted , the words, other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Sc

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57(14 of 1957; (C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country. ; (H) after paragraph 2, the following Annexure shall be inserted, namely: – ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable clai

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GST – States – S.O. 195. – Dated:- 22-9-2017 – Bihar Government Commercial Tax Department The 22nd September 2017 S.O 195, dated 22nd September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (fifth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from 15th September, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule

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e 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124,- (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Cent

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located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation- For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Bihar notification published in the Gazette vide S.O. No 179 Dated 21st September, 2017 ; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140 (4) (a) and Section 140(9) shall be inserted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, i

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GST online filing portal | Register for GST and file returns easily – Goods and Services Tax – Started By: – GST EFilings – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – Get GST registration and

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India's top taxation software for GST, ITR & TDS filing for free – Income Tax – Started By: – Tax Advisor – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – File GST, ITR & TDS return online

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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