Goods and Services Tax

Notification for exemption of Intra-State Supply of Heavy Water and Nuclear Fuels under OGST Act, 2017.
27995-FIN-CT1-TAX-0043/2017 Dated:- 21-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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 n

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Amendment to Notification No.19869-FIN-CT1-TAX-0022-2017, dated 29.06.2017 bearing SRO No.305/2017 under OGST Act, 2017.
27987-FIN-CT1-TAX-0043/2017 Dated:- 21-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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 a

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stallation, completion, fitting out, repair, maintenance, 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 tar 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.
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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[No. 27987-FIN-CT1-TAX-0043/2017]
By order of the Governor
S. ROOT
Under

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Amendment in the Notification No.19873-FIN-CT1-TAX-0022-2017,dated 29.06.2017 bearing SRO No.306/2017 under OGST Act, 2017.
27991-FIN-CT1-TAX- 0043/2017 Dated:- 21-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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

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State Level Screening Committee for Anti-profiteering under Goods and Services Tax
ERTS (T) 73/2017/082 Dated:- 21-9-2017 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
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

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The Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017.
34/2017-State Tax Dated:- 21-9-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
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 (here

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re ''or sub-rule (3)'', the words, brackets, figure and letter ''or sub-rule (3A)'' shall be inserted ;
(2) In the principal rules, after rule 120, the following 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 princip

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les'' shall be substituted ;
(6) In the principal rules, with effect from the 1st day of July, 2017, in ''Form GSTR-4'', in Serial No. 8, in entry 8B(2), for the words '' Intra-State Supplies '', the 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

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The Commissioner of CGST And Central Excise, Surat Versus M/s BMS Projects Private Ltd.
Service Tax
2017 (9) TMI 1386 – GUJARAT HIGH COURT – 2018 (8) G. S. T. L. 13 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 21-9-2017
Tax Appeal No. 717 of 2017
Service Tax
MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ.
For The Appellant : MR ANKIT SHAH, ADVOCATE
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Department has filed this appeal to challenge the judgment of CESTAT dated 30.01.2017. Following questions are presented for our consideration:
“i) Whether the activities of M/s GWSSB i.e. purchasing and selling water falls within the meaning of 'commerce' or a 'commercial activity' as defined under 'Commercial or Industrial Construction Service' in Sec. 65 (25b) of Chapter V of the Finance Act, 1994?
ii) Whether the activities of M/s GWSSB and its status as an 'industry' under Industrial Disputes Act, 1947 falls within the meanin

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nces of the case, CESTAT was justified in setting aside the Order in Original passed by the Commissioner and in allowing the appeal filed by M/s BMS Projects Pvt. Ltd. ?
2. Respondent is engaged in providing construction services, for which purpose, it is registered in the category of commercial or industrial construction service with the Central Excise Authorities. Issue pertains to levy of service tax on the 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 ('GWSSB' for short). The stand of the department is that such service is taxable service under the category of commercial and industrial construction service as defined under section 65(25b) of the Finance Act, 1994 (hereinafter to be referred to as 'the Act' for short). When such demand was confirmed by the Commissioner, the assessee approached the Tribunal. The

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plan and implement the drinking water supply and sanitation policy and to operate and maintain the water supply schemes to develop human resources for the effective implementation of programmes among others. It was noted that GWSSB was created under statute. It was not enacted under a trade or commerce and was engaged solely in supplying potable water to supply different parts of the State. It was noted that only a small portion of the water is supplied to the industries at a higher cost. Such sale was merely incidental and ancillary to their main objective. The Tribunal noted that 90% of the water supplied by the Board was to the Gram Panchayats, Nagar Palikas and Nagar Panchayats at a non commercial rate. The Board did not have any profit motive in carrying out such activities. In this context, the Tribunal noted the definition of commercial or industrial construction service provided under section 65(25b) of the Act, which reads as under:
'Commercial or Industrial Constructio

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ontext of our case, as per this definition therefore, a service to be included within the meaning of commercial or industrial construction services, different activities specified in clauses
(a) to (d) thereof are such which are used or to be used primarily for commercial or industry. In this context, the Tribunal noted that GWSSB was constituted under an Act for carrying out following duties and functions:
“(a) To prepare, execute, promote and finance the schemes for supply of water and for sewerage and sewage disposal;
(b) To render all necessary services in regard to water supply and sewerage to the State Government and local bodies and on request to private institutions or individuals also;
(c) To prepare draft State Plans for water supply, sewerage and drainage on the directions of the State Government.
(d) To assess the requirements of materials and arrange for their procurement and utilization;
(e) To assess the requirements of materials and arrange for their proc

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are being performed by the Gujarat Public Health Engineering Services, as may be entrusted to it by the State Government.”
4. In that context, the Tribunal was of the view 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. It was therefore concluded that the pipelines were not laid to facilitate any commercial or industrial activity.
5. We are broadly in agreement with the view of the Tribunal. The Tribunal noted the purpose for which the Board was constituted and its nature of activities. The pipeline

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Amendments in the Notification, (GHN-41)GST-2017/S.11(1)(7)-TH, dated the 30th June, 2017, Notification No.12/2017-State Tax (Rate), – Exemption on services-FIFA world cup.
25/2017-State Tax (Rate) Dated:- 21-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
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 su

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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.
03/2017-GST Dated:- 21-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
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

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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
24/2017-State Tax (Rate) Dated:- 21-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
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

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waives the late fee who failed to furnish the return in FORM GSTR-3B.
38/1/2017-Fin(R&C)(14)/2406 Dated:- 21-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
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

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Constitutes the Bihar Appellate Authority for Advance Ruling for Goods and Services Tax.
S.O. 175. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
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

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The Bihar Goods and services Tax (Fourth Amendment) Rules, 2017.
S.O. 171. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
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 22n

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-rule shall be substituted, namely:-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM 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, Elec

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tion for Registration', after Serial No. 15, the following Serial no. shall be inserted, namely:-
“16. Government departments applying for registration 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

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reigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
6.
Bank Account Details (add more if required)
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 be

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Date for filing of GSTR-3B
S.O. 169. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
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

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Common Goods and Services Tax Electronic Portal
S.O. 164. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
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 regi

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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
Order No. 03/2017-GST Dated:- 21-9-2017 CGST – Circulars / Ordes
GST
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

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Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL
26/2017 Dated:- 21-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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 Cent

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Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
25/2017 Dated:- 21-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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 Gove

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Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services
24/2017 Dated:- 21-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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 Centra

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nt, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, 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.
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(vii) Construction services other t

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Exempts inter-state supply of heavy water and nuclear fuels from DAE to NPCIL
26/2017 Dated:- 21-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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

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Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
25/2017 Dated:- 21-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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

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Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
24/2017 Dated:- 21-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 th

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on Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, 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.
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(vii) Construction services other than (i), (ii), (iii), (iv

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Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL
26/2017 Dated:- 21-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2017-Central Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1181 (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 being sat

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Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
25/2017 Dated:- 21-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 25/2017- Central Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R.1180 (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 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 Mini

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Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
24/2017 Dated:- 21-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 24/2017-Central Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1179 (E).- 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 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

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etion, fitting out, repair, maintenance, 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.
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note:-Th

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Manpower Service provider
Query (Issue) Started By: – Rajesh Mishra Dated:- 20-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 7 Replies
GST
I m a manpower service provider.
In GST what type of return I hv to fill.
Challan already deposited in time.
Pl provide d process.
Reply By KASTURI SETHI:
The Reply:
Now Manpower Service is not under RCM. Normal returns are to be filed. GSTR 3 B, GSTR-1, 2 & 3.
Reply By Himansu Sekhar:
The Reply:
All the return as kasturi sir advised
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
First file GSTR 3B. Also file TRAN – 1 for carrying your balance credit to the GST regime; file GSTR 1 uploading your invoices; file GSTR 2 on confirming the inward supplies as in Form GS

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