Goods and Services Tax

GST – States – 11/WBGST/PRO/17-18 – Dated:- 21-9-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA -700015 ORDER No.: 11/WBGST/PRO/17-18 Dated: 21/09/2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the West Bengal Goods and Services Tax Rules, 2017 read with section 168 of the West Bengal Goods

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GST – States – 1684-F.T.-24/2017-State Tax (Rate) – Dated:- 21-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1684-F.T. Dated, Howrah, the 21st day of September, 2017 No. 24/2017-State Tax (Rate) 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 West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following amendments in this Department Notification No. 1135-F.T. dated the 28th June, 2017 [No.11/2017- State T

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GST – States – 3031/CSTUK/GST-Vidhi Section/2017-18 – Dated:- 21-9-2017 – Commissioner State Tax Uttarakhand (Commercial Tax Department) No: 3031/CSTUK/GST-Vidhi Section/2017-18 Dehradun :: Dated 21st September, 2017 ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Uttarakhand Goods and Service Tax Rules 2017. In exercise of the powers conferred by rule 117 of the Uttarakhand Goods and Services Tax Rules, 2017 read with section 168 o

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GST – States – 24/FIN/ACCTT/2017-18 – Dated:- 21-9-2017 – FINANCE, REVENUE AND EXPENDITURE DEPARTMENT MANAN KENDRA SECRETARIAT GOVERNMENT OF SIKKIM GANGTOK NO.24/FIN/ACCTT/2017-18 Dated: 21/09/2017 OFFICE MEMORANDUM 1. The Goods and Services Tax came into force from 1st July, 2017, Central Taxes like Central Excise Duty, Service Tax etc and State Taxes like VAT, Entry Tax, CST, Environment Cess and Entertainment Tax Etc. have been subsumed in GST. The provisions of GST law stipulates the Government Departments, Local Authorities and Government Agencies to deduct tax at source (hereinafter referred to as TDS) at the rate of 1% under State GST and 1% under Central GST from the payment made or credited to the supplier where the location of the supplier and place of supply are with the State of Sikkim. Similarly, the tax at source shall be deducted at the rate of 2% under Integrated GST (IGST) where supplies are received by Government Departments, Local Authorities and Government Agencies

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also liable for mandatory registration 3. All the Government Department, Local Authorities and Government Agencies shall have to register under GST if they are required to deduct TDS as per the provisions mentioned at Paragraph-1 above irrespective of any threshold limit under SGST, CGST or IGST. 4. The respective Drawing and Disbursing Officer (as a Deductor under Section 51 of SGST/ CGST) in the Government Department shall make an application in Form REG-07 for registration on line on the Common GST Portal i.e. www.gst.gov.in. They need to have working Tax Deduction & Collection Account Number (TAN) of the respective office obtained under Indian Income Tax Act 1961. 5. Since the D&DO is required to sign the application for registration digitally using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC.) or Aadhar based e- signature, the D&DO may contact. the Information Technology Cell of FRED for any assistance guidance for obtaining DSC or EVC. It

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ficer shall send the Bill to the respective Treasury and Pay & Accounts Office along with details of amount to be paid as TDS indicating the details of deductee like Name, GST registration number and the amount so deducted as SGST, CGST or IGST The D&DO shall also mention his exclusive bank account and his registration number for remittance of GST to Reserve Bank of India as TDS. ii) The Drawing & Disbursing officer shall arrange to open a zero balance current account exclusively for collection and remittance of TDS under GST Law in the Central Bank of India, Gangtok Branch after obtaining a certificate of authorization from Accounts Division of FRED and shall obtain customer ID and passwords duly registering for internet banking facilities of the bank. iii) The respective Treasury and Pay & Accounts Office shall remit the amount of TDS so collected through SIFMS application software to the State Bank of Sikkim along with details of D&DO, his bank account number, GS

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e FRED website shall register immediately and without fail. For any assistance for registration as D&DO, they may mail the details at sifmshelp@gmail.com or call 03592-201007. vi) The D&DO shall login in the common portal of GSTN (www.gst.gov.in) using the Username and Password set at the time of registration within ten days after the end of the month, Firstly, for remitting the deducted amount & Secondly, for filing returns. They shall use the funds available in the dedicated account of D&DO maintained in the Central Bank of India far making the online payment of the deducted tax amount. It may be noted that it is advisable to remit the deducted tax amount as and when DDO receive information of credit of tax amount in his CBI current account instead of waiting till 10th day after expiry of the month of deduction. On successful payment, RBI will generate a Challan Identification Number (CIN) and send the CIN information to GSTN who update the Electronic Cash Ledger of t

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GST – States – 27995-FIN-CT1-TAX-0043/2017 – Dated:- 21-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 21st September, 2017 S.R.O. No.-In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Goods and Services Tax Council, do hereby exempt intra-State supply of heavy

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GST – States – 27987-FIN-CT1-TAX-0043/2017 – Dated:- 21-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 21st September, 2017 S.R.O. No. 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 Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, do hereby make the following amendments in the notification of the Government of Odisha, in the Finance Department No. 19869-FIN-CT1 -TAX-0022-2017, dated the 29th June, 2017, published in the Extrao

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GST – States – 27991-FIN-CT1-TAX- 0043/2017 – Dated:- 21-9-2017 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 21st September, 2017 S.R.O. No.- In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations or the Goods and Services Tax Council, do hereby make the following amendment in t

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GST – States – ERTS (T) 73/2017/082 – Dated:- 21-9-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION Dated Shillong, the 21st Sept., 2017. No. ERTS (T) 73/2017/82.- In pursuance of GST Council Secretariat's letter dt. C. NO.IV(16)/14/CCO/GST/MISC/2017/5562-68 dt. 22.8.17 and email dt. 14.9.17, Shri. Abhishek Bhagotia, IAS, Commissioner of Taxes, Meghalaya, Shillong is nominated as Nodal Officer for Constitution of the State Level Screening Co

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GST – States – 34/2017-State Tax – Dated:- 21-9-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 21st September 2017 NOTIFICATION Notification No. 34/2017-State Tax THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST. 1017/C.R. 166/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 19th September 2017. 2. (1) In the Maharashtra 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) N

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llowing rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in Form GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revised 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. ; (3) In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely :- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. ; (4) In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: P

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e words Inter-State Supplies shall be substituted ; (7) In the Principal Rules, with effect from the 1st day of July 2017, in Form GST TRAN-1,- (a) in serial No. 7 (a), in the Table, in the heading at column 6, the words Eligible Duties , shall be substituted with the words Eligible Taxes ; (b) in serial No. 7 (a), in the Table, at Serial No. 7A, in the heading, the words duty paid , shall be substituted with the words tax paid ; (c) in serial No. 7 (b), in the table, in the heading at column 8, for the words Eligible duties and taxes , shall be substituted with the words Eligible taxes ; (d) in serial No. 7 (c), in the table, in the heading at column 6 and 7, for the words earlier law , shall be substituted with the words existing law ; (8) In the principal rules, with effect from the 30th day of August, 2017, in the Notes to Form GST EWB-01 , after Note 4, the following Note shall be inserted, namely:- 5. The details of bill of entry shall be entered in place of invoice where the Con

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2017 (9) TMI 1386 – GUJARAT HIGH COURT – 2018 (8) G. S. T. L. 13 (Guj.) – Commercial or Industrial Construction Service – service provided by the respondent in laying down long distance pipelines for transfer of drinking water in the State of Gujarat pursuant to a contract awarded by Gujarat Water Supply and Sewerage Board – levy of tax – Held that: – GWSSB discharged an important duty and responsibility of providing drinking water to the people, industries etc. The Board was constituted mainly to supply drinking water and maintenance of sewerage system. The usage charges recovered by the Board from Gram Panchayats, Nagar Palikas and Nagar Panchayats are at highly subsidized rates and therefore, cannot be considered as an industry in the sense that the said word is used in the definition of taxable entry. The Board was sustaining on the grants released by the State Government.
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The pipelines constructed were for providing drinking water facilities to the people of the State thro

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ustrial activity' as defined under 'Commercial or Industrial Construction Service in Sec. 65(25b) of Chapter V of the Finance Act, 1994? iii) Whether the usage of pipelines laid/constructed by M/s. BMS Projects Pvt. Ltd. for M/s GWSSB for transporting the traded water, falls within the scope of the expressions 'used, occupied, or engaged, primarily in, commerce of industry or work intended for commerce or industry as specified in the above mentioned definition of Commercial or Industrial Construction Service? iv) Whether CESTAT was justified in treating the activities of M/s GWSSB as not being commercial or industrial activities or that the usage of Pipelines laid by Ms/. BMS Projects Pvt. Ltd., were not for use in commerce or industry? v) Whether CESTAT was justified in holding that all activities which are concerned with welfare of citizens are excluded from liability of Service tax? and vi) Whether in the facts and circumstances of the case, CESTAT was justified in setti

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ecision of the Commissioner by relying on two decisions of the Tribunal involving similar issues in case of Dinesh Chandra Agarwal Infracon P. Ltd. v. C.C.EAhmedabad reported in 2011 (21) S.T.R. 41 (Tri.Ahmd.) and in case of Larsen & Tourbo Ltd. v. Commissioner of Service Tax, Ahmedabad, reported in 2011 (22) S.T.R. 459 (Tri.Ahmd.). The Tribunal has not recorded its independent detailed reasons but primarily relied on the earlier decisions on the issue. Learned counsel for the department has made available a judgment of Bangalore bench of the Tribunal in case of Nagarjuna Construction Co. Ltd. v. Commr. Of C.Ex.,Hyderabad reported in 2010 (19) S.T.R. 259 (Tri.Bang.), in which similar issue came up for consideration and was discussed at length. We have perused such judgment in which, the Tribunal has analyzed the constitution of GWSSB, its status and its activities. The Tribunal noted that GWSSB was created by the Government of Gujarat to plan and implement the drinking water supply

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building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is (i) used, or to be used, primary for; or (ii) occupies, or to be occupies, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. 3. In the context of our case, as per this definition therefore, a service to be in

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services; (g) To review annually the technical, financial, economic and other aspects of water supply and sewerage system of every scheme of the Board of the localbodies which have entered into an agreement with the Board; (h) To establish and maintain a facility to review and apprise the technical, financial, economic and other pertinent aspects of every water supply and sewerage scheme in the State; (i) To operate, run and maintain any water works and sewerage system, if and when directed by the State Government, on such terms and conditions and for such period as may be specified by the State Government; (j) To assess the requirements for manpower and training in relation to water supply and sewerage services in the State; (k) To carry our applied research for efficient discharge of the duties and functions of the Board; (l) To perform such of the duties and functions, which are being performed by the Gujarat Public Health Engineering Services, as may be entrusted to it by the State

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GST – States – 25/2017-State Tax (Rate) – Dated:- 21-9-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 21st September, 2017. Notification No. 25/2017-State Tax (Rate) No. (GHN-85)/GST-2017-S.11(1)(12)-TH- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the

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GST – States – 03/2017-GST – Dated:- 21-9-2017 – ORDER By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated 21st September, 2017 Order No. 03/2017-GST No. GSL/S.117/B…4 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Services Tax Rules, 2017 In exercise of the powers conferred by Rule 117 of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act, 2017,

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Amendments in the Notification, (GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017, Notification No.11/2017-State Tax (Rate), – Reduction in rate of works contract to Government – GST – States – 24/2017-State Tax (Rate) – Dated:- 21-9-2017 – NOTIFICTION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 21st September, 2017. Notification No. 24/2017-State Tax (Rate) No. (GHN-84)/GST-2017-S.11(1)(11)-TH- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is ne

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GST – States – 38/1/2017-Fin(R&C)(14)/2406 – Dated:- 21-9-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division – Notification 38/1/2017-Fin(R&C)(14)/2406 In exercise of the powers conferred by section 128 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM G

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GST – States – S.O. 175. – Dated:- 21-9-2017 – Bihar Government Commercial Tax Department The 21st September 2017 S.O. 175. dated 21st September 2017- In exercise of the powers conferred by section 99 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar hereby constitutes the Bihar Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the Advance ruling pronounced by the Advance Ruling Authority, consisting of – (i)

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GST – States – S.O. 171. – Dated:- 21-9-2017 – Bihar Government Commercial Tax Department The 21st September 2017 S.O. 171. dated 21st September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the G.S.T. Council, 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 (Fourth Amendment) Rules, 2017. (2) It shall extend to whole State of Bihar (3) Save as otherwise provided, they shall come into force with effect from 17th August, 2017. 2. In the Bihar Goods and services Tax Rules, 2017, (i) In sub-rule (4) of rule 3, for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the minist

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GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (v) in rule 87,- (a) in sub-rule (2), the following shall be inserted, namely:- 'Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso,

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ion as suppliers may not furnish Bank Account details. ; (viii) With effect from the 28th June 2017, for FORM GST REG-13 , the following FORM shall be substituted, namely :- FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique identity Number (UIN) to UN Bodies/Embassies/others State/UT- District- PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the e

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Account Number Type of Account IFSC Bank Name Branch Address 7. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution /power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it along with UIN generated and allotted to respective UN Body/Embassy etc. 8. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date: (Signature) Name of Authorized Person: Or (Signature) Place: Date: Name of Proper Of

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GST – States – S.O. 169. – Dated:- 21-9-2017 – Bihar Government Commercial Tax Department The 21st September 2017 S.O. 169. dated 21st September 2017- In exercise of the powers conferred by sub-sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, read with section 168 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table bel

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GST – States – S.O. 164. – Dated:- 21-9-2017 – Bihar Government Commercial Tax Department The 21st September 2017 S.O. 164, dated 21st September 2017-In exercise of the powers conferred under section 146 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax an

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Goods and Services Tax – Order No. 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

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GST – 26/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 26/2017- Union Territory Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1187 (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 exempts int

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GST – 25/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 25/2017- Union Territory Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1186 (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 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, Sect

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GST – 24/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2017-Union Territory Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1185.(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 amendments in the notificati

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e, renovation, or alteration of – (a) a civil structure or any other 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 Central Goods and Services Tax Act, 2017. 6 – (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – . [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note:-The principal notification was published in the Gazett

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GST – 26/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 26/2017-Integrated Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1184 (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, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts inter-state su

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GST – 25/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 25/2017-Integrated Tax (Rate) New Delhi, the 21st September, 2017 G.S.R. 1183 (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, on 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.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-sectio

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GST – 24/2017 – Dated:- 21-9-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2017-Integrated Tax (Rate) New Delhi, the 21st September, 2017 G.S.R 1182 (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 amendments in the notification of the

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or alteration of – (a) a civil structure or any other 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 Central Goods and Services Tax Act, 2017. 12 – (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 18 – . [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, Ex

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