Goods and Services Tax

Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6% – GST – States – G.O. Ms. No. 20/2017-Puducherry GST (Rate) – Dated:- 22-8-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. M

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GST – States – F. No. 3240/CTD/GST/2017/3 – Dated:- 22-8-2017 – F. No. 3240/CTD/GST/2017/3 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, dt. 22nd August, 2017 NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 read with notification issued vide F.No.3240/CTD/GST/2017 dated 08th August, 2017 and published in the Gazette of Puducherry, Extraordinary, Part l, No. 129, dated 08th August, 2017, the Commissioner of State Tax, Puducherry, hereby makes the following amendments in the notification issued vide F.No.3240/CTD/GST/2017/2 dated 18th August, 2017 and published in the Gazette of Puducherry, Extraordinary, Part l, No. 134, dated 18th August, 20

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Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “O” dated 30th June,2017 related to Exemptions on supply of service. – GST – States – FIN/REV-3/GST/1/08/(Pt-1)/428 – Dated:- 22-8-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08/ (Pt-1)/428 Dated: 22nd August 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State 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 Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1

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5) 11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Government or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil (c) against serial number 35, in column (3),- (A) in item (h), for the words Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the words, brackets and letters Restructured Weather Based Crop

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Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “T” dated 30th June,2017. – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/427 – Dated:- 22-8-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08 (Pt-1)/427 Dated: 22nd August 2017 NOTIFICATION In exercise of the powers conferred by sub-section (5) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the follo

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Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “N” dated 30th June,2017 related to rate of service. – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/426 – Dated:- 22-8-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08 (Pt-1)/426 NOTIFICATION Dated: 22nd August 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 Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State 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 Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1) N , dated the 30th June, 2017. In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in

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llation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv AwaasYojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 – (v) Composite supply of works cont

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or such purposes; or (f) mechanised food gram handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 – (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 – (ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Transport of passengers by motor cab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of Input tax charged goods and on services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 – (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (inc

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n no. (iv)] or 6 – (v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. ; (vi) against serial number 26,- (a) in column (3), in item (i),- (A) for sub-item (b), the following sub-item shall be substituted, namely:- (b) Texti

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Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “P” dated 30th June,2017. – GST – States – FIN/REV-3/GST/1/08 (Pt-1)/425 – Dated:- 22-8-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) Dated: 22nd August 2017 F.NO. FIN/REV-3/GST/1/08 (Pt-1)/425 NOTIFICATION In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government on the recommendations of the Council hereby makes the followi

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GST – States – ERTS (T) 70/2017/10 – Dated:- 22-8-2017 – GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT Circular Dated Shillong, the 22nd Aug, 2017 No. ERTS (T) 70/2017/10- This circular is issued for general information of all the Drawing and Disbursing Officers who are required to deduct Tax at Source under the repealed Meghalaya Value Added Tax Act, 2003 and the Central/Meghalaya Goods and Services Tax Act, (CGST/MGST) 2017 regarding the following provisions of the CGST/MGST Acts. (i) (a) Till such time the provision of Section 51 of the CGST/MGST Acts is notified, no tax is to be deducted under the provisions of the Central/Meghalaya Goods and Services Tax Act, 2017 for all Goods or Services or both supp

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GST – States – 23/2017-State Tax (Rate) – Dated:- 22-8-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 22nd August 2017 NOTIFICATION Notification No. 23/2017-State Tax (Rate) No. MGST.1017/C.R.140(D)/ Taxation-1.-In exercise of the powers conferred by sub-section (5) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Government of Maharashtra, on the recommen

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GST – States – 20/2017-State Tax (Rate) – Dated:- 22-8-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 22nd August 2017 NOTIFICATION Notification No. 20/2017-State Tax (Rate) No. MGST-1017/C.R.140(A)/ Taxation-1.- 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 Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Government Notification of the Finance Department, No. MGST-1017/C.R.103(10)/Taxation-1 [No.11/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No.182 dated the 29th June 2017, namely :- In the said notification, in the Table,-

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) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plan

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ion/Pradhan Mantri Awas Yojana ; (2) any housing scheme of a State Government ; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 . . (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 – ; (2) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken, [Please refer to Explanation No. (iv)] or 6 – ; (3) against serial number 9, for item (iii) in column (3) and the entries relating thereto

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d from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken[Please refer to Explanation No. (iv)] or 6 – ; (5) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (i) Services of goods transport agency (GTA in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation No. (iv)] or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, hence-forth, be liable to pay state tax @ 6% on all the services of

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GST – States – 01-F/2017 – Dated:- 22-8-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, NOTIFICATION (1-F/2017) No. KGST.CR.01/17-18, Dated: 22.08.2017 In exercise of the powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules, 2017 read with section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and Notification (No. 1-C/2017) No. KGST/CR-01/2017-18, dated 08th August, 2017 published in the Gazette of Karnataka, Extraordinary, Part-I VA, No. 743 dated 08th August 2017, the following amendments are being made in the Notification (1-E/2017) No. KGST. CR. 01/17-18 dated 17th August, 2017 published in the Gazette

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GST – States – 76/ST-2 – Dated:- 22-8-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd August, 2017 No. 76/ST-2 – In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 48/ST-2, dated the 30th June, 2017, namely:- Am

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GST – States – 77/ST-2 – Dated:- 22-8-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd August, 2017 No. 77/ST-2.- In exercise of the powers conferred by sub-section (5) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in the Haryana Government, Excise and Taxation Department, Notification No.52/ST-2, dated the 30th June, 2017, namely:- Amen

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GST – States – 20/2017-State Tax (Rate) – Dated:- 22-8-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 20/2017-State Tax (Rate) Naya, the 22nd August, 2017 No. F-10-65/2017/CT/V (115) – 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 Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State 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 State Government, in the Commercial Tax Department, No. 11/2017-State Tax (Rate) notification No. F-10-43/2017/CT/V (79), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:- In the said notification, in the Table,- (i) against se

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and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan MantriAwasYojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure m

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t; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 – (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 – ; (ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Transport of passengers by motor cab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 – ; (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3)

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n goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 – (v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agencyopting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it. ; (vi) against serial number 26,- (a) in column (3),in item

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GST – States – 21/2017-State Tax (Rate) – Dated:- 22-8-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 21/2017-State Tax(Rate) Dated the 22nd August, 2017. No.(GHN-72)GST-2017/S.11(1)(10)-TH:-In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Gujarat, Finance Department, Notification No.(GHN-41)GST-2017/S.11(1)(7)-TH dated 30th June, 2017, Notification No.12/2017- State Tax (Rate), namely:- In the said notific

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by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil ; (c) against serial number 35, in column (3),- (A) in item (h), for the words Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the words, brackets and letters Restructured Weather Based Crop Insurance Scheme (RWCIS) , shall be substituted;

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GST – States – G.O.Ms. No. 382 – Dated:- 22-8-2017 – REVENUE DEPARTMENT (COMMERCIAL TAXES-11) [GO.Ms. No. 382, Revenue (Commercial Taxes-II), 22nd August, 2017.] NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), 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 Ministry of Externa

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, the following provisos shall be added, 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, the following proviso shall be substituted, namely:- 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 make the deposit under sub-rule (2) through internatio

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pplying for registration as suppliers may not furnish Bank Account details. ; (x) With effect from the 22nd 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 No

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ccount Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 9. 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 the UIN generated and allotted to respective UN Body/ Embassy etc. 10. 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: (Signature) Date: Name of Authorized Person: Or (Signature) Name of Proper Officer: Designation: Juris

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GST – States – 22/2017-State Tax – Dated:- 22-8-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 22/2017-State Tax New Delhi, the 22nd August, 2017 No. F. 3(25)/Fin(Rev-I)/2017-18/DS-VI/546.-In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Delhi Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal Rules), in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted. 3. In the principal Rules, in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after t

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hat , the words specify the manner and conditions subject to which the shall be substituted. 6. In the principal Rules, 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. ; and (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- 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 referre

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tituted, 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 entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latit

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cumentary 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 the UIN generated and allotted to respective UN Body/ Embassy etc. 10. 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: (Signature) Date: Name of Authorized Person: Or (Signature) Name of Proper Officer: Designation: Jurisdiction: Place: Date: Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government. Every person required to obtain

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GST – States – CCW/GST/74/2015 – Dated:- 22-8-2017 – REVENUE DEPARTMENT (CT – II) NOTIFICATION OF THE PROCEEDINGS ISSUED BY THE CHIEF COMMISSIONER OF STATE TAX AS PER THE APSGT ACT, 2017. CCTs. Ref. CCW/GST/74/2015,- Dt. 18-08-2017 Memo No.REV-35033/30/2017/CT-II,- In exercise of the powers conferred by Section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of Rule 61 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) the Chief Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the

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h rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the August, 2017 along

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GST – States – F.No.12(56)/FD/Tax/2017-77 – Dated:- 22-8-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: August 22, 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 Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State 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 this department's notification number F.12(56)FD/Tax/2017-Pt-I-49 dated the 29th June, 2017, namely: AMENDMENTS In the table of the said notification, – (i) in column (3) against serial number 3, for the existing item (iii) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (iii) Composite supply of works contract as defined in clause (119) of section 2 of the R

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n for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 – (v) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017, supplied by way of construction, erection, commission

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ding alcoholic beverages. 6 – (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above, 9 – (ii) in column (3) against serial number 8, for the existing item (vi) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 – (iii) in column (3) against serial number 9, for the existing item (iii) and the entries relating thereto in column (3), (4) and (5), the following shall be substituted, namely:- (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.: goods transport agency means any person who provides service in relation to transport o

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e following shall be substituted, namely:- (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 2.5 Provided that credit of input tax charged on goods and services used in the supplying service has not been taken [Please refer to Explanation (iv)] Explanation. : goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, thenceforth, be liable to pay state tax @ 6% on all the services of GTA supplied by it. (vi) against serial number 26,- (a) in item (i) of column (3),- (A) for the existing sub-item (b), the following shall be substituted, namely:- (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 Of 1975); ; and (B) the exis

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GST – States – F.No.12(56)/FD/Tax/2017-80 – Dated:- 22-8-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: August 22, 2017 In exercise of the powers conferred by sub-section (5) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in this department's notification number F.12 (56) FD/Tax/2017-Pt-I-55 dated the 29th June,

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GST – 23/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2017-Union Territory Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1056 (E).- In exercise of the powers conferred by sub-section (5) 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.17/2017- 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. 708(E) dated the 28th June, 2017,

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GST – 22/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 22/2017- Union Territory Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R.1055 (E).-In exercise of the powers conferred by sub- section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- 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. 704(E), dated the 28th June, 2017, n

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GST – 21/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 21/2017- Union Territory Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1054 (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, Section

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lowing shall be inserted namely:- (1) (2) (3) (4) (5) 11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil ; (c) against serial number 35, in column (3),- (A) in item (h), for the words Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the words

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GST – 23/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2017-Integrated Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1052 (E).- In exercise of the powers conferred by sub-section (5) 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.14/2017- 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. 689(E) dated the 28th June, 2017, namely:- In the

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Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%. – GST – 20/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 20/2017-Union Territory Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R.1053(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 t

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chaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 – (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land

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wered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 – (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 – ; (ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Transport of

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y tax @ 6% under this entry shall, thenceforth, be liable to pay Union territory tax @ 6% on all the services of GTA supplied by it. ; (iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] or 6 – ; (v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to trans

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tion to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 2.5 – (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 9 – ; (vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) 27 Heading 9989 (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 – (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 – ; (viii) against serial number 34, in column (3), in item (i), after the word drama , the words or planetarium shall be inserted. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note:-The principal notification was pub

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GST – 22/2017 – Dated:- 22-8-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 22/2017- Integrated Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R.1051 (E).-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government on the recommendations of the Council hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017- 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. 685(E), dated the 28th June, 2017, namely:- In the s

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