Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” dated the 30th June, 2017.

Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” dated the 30th June, 2017.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474 Dated:- 27-9-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474
Dated: 27th September, 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) 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 following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) “D” dated the 30th June, 2017, namely:
In the said notification,-
(A) in Schedule I-2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words “put up in unit container and bearing a registered brand name”,

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

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

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thereto, the following serial number and the entries shall be inserted, namely:-
“85A
4016
Rubber bands” ,
(viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“92A
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]”;
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“99A
4419
Tableware and Kitchenware of wood”;
(x) in S. No. 128, in column (3), for the words “similar documents of title”, the words and brackets, “similar documents of title[other than Duty Credit Scrips]”, shall be substituted;
(xi) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be substituted;
(xii) in S. No. 154, for the entry in column (3), the entry “Braids in the piece; orname

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ticles of a kind used for the conveyance and packing of goods of ceramic
177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
177D
6913
Statues and other ornamental articles”;
(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“189A
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware”;
(xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“195A
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers”;
(xix) after S. No. 224 and the entries relating thereto, the following serial number and the entri

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be inserted, namely:-
“123A
4016
Rice rubber rolls for paddy de-husking machine”;
(iv) S. No. 140 and the entries thereof shall be omitted;
(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted;
(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt [other than textile caps]”, shall be substituted;
(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall be omitted;
(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or not charged”, the words, “other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers” shall be substituted;
(x) in S. No. 384, in column (3), for the words and figures, “Computer monitors not exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20 inches”, sh

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

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

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The Nagaland Goods and Services Tax (Seventh Amendment) Rules, 2017.

The Nagaland Goods and Services Tax (Seventh Amendment) Rules, 2017.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/477 Dated:- 27-9-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/477
Dated: 27th September, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification.
2. In the Nagaland 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) No

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e 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 revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
5. In the principal rules, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
“(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of Nagaland:
Provided that where a retired off

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he tenth of the close of each quarter.";
7. 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;
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation-For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Nagaland, Finance Department (Revenue Branch), Notification F.NO.FlN/REV-3/GST/1/08 (Pt-1) dated 15.09.2017.
8. In the principal rules, with effect from the 1st day of July, 2017, in “

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Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.

Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.
2222/ST-II Dated:- 27-9-2017 Haryana SGST
GST – States
ORDER
Subject: Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017.
In exercise of the power conferred upon me by sub-section (1) of section 5 read with clause (91) of section 2 of the Haryana Goods and Services Tax Act, 2017 and the rules framed thereunder, I do hereby assign the functions to be performed under this Act by a proper officer as defined in clause (91) of section 2 under different sections of the said Act mentioned in the entries in column (2) of the Schedule below and described in the corresponding entries at column (3) of the said Schedule to the Proper Officers specified in the corresponding entries in column (4) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against.
SC

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approve or reject an application for amendment of a registration certificate.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
6.
29(1)
To cancel a registration certificate on his own or upon application.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
7.
29(2)
To cancel a registration certificate on his own or upon application.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax.
8.
30(1)
To revoke a cancelled registration certificate
Deputy Excise & Taxation Commissioner of State Tax
9.
30(2)
To revoke a cancelled registration certificate or to reject an application for revocation.
Deputy Excise & Taxation Commissioner of State Tax,
10.
35(6)
To determine the amount of tax payable on the goods or services or both that were not accounted for.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Exc

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rder of Appellate authority shall be deemed to be an order passed under sub-section (5) of section 54.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
17.
60(1)
Provisional assessment on application
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
18.
60(2)
To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
19.
60(3)
To pass final assessment order to finalize a provisional assessment.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
20.
61
Scrutiny of returns.
Deputy Excise & Taxation

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ax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
29.
66(6)
To initiate action under section 73 or 74
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax
30.
67(1)
Authorization for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.
Joint Excise & Taxation Commissioner
31.
67(2)
Authorization for search, seizure and confiscation.
Joint Excise & Taxation Commissioner
32.
67(2) first proviso
To serve order not to remove the goods
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
33.
67(5)
To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudicially affect the investigation.
Deputy Ex

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tion Officer of State Tax
37.
67(11)
Seizure of accounts, registers or documents where any person has evaded for is attempting to evade the payment any tax.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
38.
68(3)
To intercept any conveyance to inspect documents, devices and goods.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
39.
70(1)
Power to summon persons
Joint Excise & Taxation Commissioner,
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
40.
71(1)
To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc.
Joint Excise & Taxation Commissioner
41.
73(1)
Determination of tax and issuance of notice and adjudication in cases

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Tax
45.
73(6)
On receipt of information shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3),
Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
46.
73(7)
To issue the notice as provided for in sub-section (1)
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
47.
73(9)
To determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher and issue an order.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
48.
73(10)
To issue the order under sub-section (9) within three years from the due date for furnishing of annual return
Deputy Excise & Taxation Commissioner of State Tax, Excise & Ta

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ment.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
53.
74(6)
On receipt of information shall not serve any notice under sub-section (1).
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
54.
74(7)
To issue the notice as provided for in sub-section (1).
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
55.
74(9)
To determine the amount of tax, interest and a penalty and issue an order.
Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
56.
74(10)
To issue the order under sub-section (9) within three years from the due date for furnishing of annual return
Deputy Excise & Taxation Commissioner of State Tax, Excis

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(2)
Functions to be performed by the proper officer where tax collected has not been paid to Government
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
62.
76(3)
To determine the amount due from person
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
63.
76(6)
To issue an order within one year from the date of issue of the notice
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
64.
76(8)
To set out the relevant facts and the basis of his decision
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
65.
78
To initiate recovery proceedings against nonpayment of tax payable under the Act.
Deputy Excise & Taxation

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on who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
70.
126
General provision to penalty and consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor when quantifying a penalty for that person.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
71.
127
To issue an order levying penalty under this section.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
72.
129
To issue notice and pass an order in relation to tax and penalty of seized goods.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant

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of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
78.
130(6)
Confiscation of goods and conveyances and requisition for Police assistance.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
79.
130(7)
To dispose of confiscated goods conveyances and deposit the sale proceeds with the Government.
Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
80.
142(1)
Identifying goods sold under existing law returned not earlier than six months prior to the appointed day and returned on or after the appointed day.
Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax
Ashima Brar
Excise and Taxation Commissioner-cum-
Commissioner of State Tax, Haryana
No. 2222/ST-II
Dated 27-09-2017
Panchkula
O/o Excise & Taxatio

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Amendment in Notification No.48 ST-2 the dated 30th June, 2017 regarding exemption on supply of services and reverse charge mechanism on supply of services by sub-section (3) of Section 9 of HGST Act, 2017.

Amendment in Notification No.48 ST-2 the dated 30th June, 2017 regarding exemption on supply of services and reverse charge mechanism on supply of services by sub-section (3) of Section 9 of HGST Act, 2017.
93/ST-2 Dated:- 27-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 27th September, 2017
No: 93/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,

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Clarification on supply of satellite launch services by ANTRIX Corporation Ltd – regarding

Clarification on supply of satellite launch services by ANTRIX Corporation Ltd – regarding
2/1/2017 Dated:- 27-9-2017 IGST – Circulars
GST
Circular No. 2/1/2017-IGST
F. No. 354/173/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
27th September 2017
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on supply of satellite launch services by ANTRIX Corporation Ltd – regarding.
Request has been received regarding taxability of satellite launch services provided to both international and domestic

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not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
One of the five conditions for a supply of service to be considered as “export of service” is that the place of supply of service is outside India.
b) Section 13(9) of the IGST Act provides that where location of supplier of services or location of recipient of services is outside India, the place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods. However, where location of supplier and recipient of services is in India, then the place of supply is governed by section 12 (8) of the IGST Act, which stipulates that place of supply will be the location of the recip

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Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, waives the late fee payable under section 47 of the Delhi Goods and Services Tax Act, 2017, for all registered persons who failed to furnish the retu

Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, waives the late fee payable under section 47 of the Delhi Goods and Services Tax Act, 2017, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July 2017 by the due date.
28/2017–State Tax Dated:- 27-9-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION No. 28/2017-State Tax
Delhi, the 27th September

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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

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
06/2017-GST Dated:- 27-9-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
NO.CT/LEG/NGST-ORD/8/17
Dated, Dimapur the 27th September, 2017
Order No. 06/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods a

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casual dealer

casual dealer
Query (Issue) Started By: – CA.ANCHAL RASTOGI Dated:- 26-9-2017 Last Reply Date:- 28-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
* A person is a registered dealer in the Utter Pradesh and do not opt composition.
It wants to take part in an exhibition, being organised in Rajasthan.
It takes registration as casual dealer in Rajasthan and deposit estimated tax accordingly.
It transfer is goods from U P to Rajasthan through Tax Invoice and charge IGST.
It sale its goods at exhibition by charging Rajasthan SGST and CGST.
My queries as under:
* Whether point no. 4 above is correct?
Whether IGST paid as per point no. 4 above is adjustable against SGST and CGST of Point no. 5 above?
Whether estimated ta

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GST on Legal Services by Advocates: Reverse Charge Applies, Recipients Pay GST, Not Service Providers. Clarifications Issued.

GST on Legal Services by Advocates: Reverse Charge Applies, Recipients Pay GST, Not Service Providers. Clarifications Issued.
Notes
GST
Levy of GST – Reverse Charge on Legal Services – Servic

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Levy of GST – Reverse Charge on Legal Services – Services provided by an individual advocate including a senior advocate or firm of advocates – Corrigendum notifications issued

Levy of GST – Reverse Charge on Legal Services – Services provided by an individual advocate including a senior advocate or firm of advocates – Corrigendum notifications issued
Notification No. 10/2017 – Dated: 28-6-2017 – Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act Integrated GST (IGST) Rate
GST
Notifications
Dated:- 26-9-2017
Reverse Charge on Legal Services
Central Government corrects the following three notifications by issuing corrigendum notifications dated 25-9-2017 with respect to reverse charge on legal services.
Notification No. 10/2017 IGST – Dated: 28-6-2017 – Categories of services on which integrated tax will be payable under reverse charge

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service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.”,
read
(2)
“Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.
Explanation.- “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.”.
It appears that government has made an attempt to resolve the issues raised before the High Courts.
But it is to be seen to what extent the aforestated corrected notifications by way of corrigendum notifications woul

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Export Purpose / GSTR-3B Filing

Export Purpose / GSTR-3B Filing
Query (Issue) Started By: – UmeshC Pandey Dated:- 26-9-2017 Last Reply Date:- 26-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
We are merchant trader and now we are issuing export invoice of sale amount (not mentioned IGST).
Now we have't any Bond and we had already export 3-4 times after July, 2017.
Can you suggest me for :-
1- If we have to show IGST Value on Export invoice so how can show IGST Value on Export Invoice becuase we are invoicing in USD (Example Sale Amount USD 50,000/- and GST @ 12% so can we show GST USD 6,000/- ?)
2- Which in head we will show export value in GSTR-3B (In GST @ 0% – ?, in GST Nil/Exempt – ? or Taxable Value -?)
3- If we are showing IGS

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Heading 9961 or Heading 9962

Heading 9961 or Heading 9962
Services – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide notification no. 49/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
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.
 
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Notes:
As

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Chapter 99

Chapter 99
Services – Exemption from GST
GST
Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.
Conditions
Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017
 
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Heading 9961 or Heading 9962

Heading 9961 or Heading 9962
Services – Exemption from GST
GST
Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.
 
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Notes:
As Substituted vide notification no. 49/2017- Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as
Service provide

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Composition scheme

Composition scheme
Query (Issue) Started By: – kamdev senapati Dated:- 26-9-2017 Last Reply Date:- 30-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear experts,
Registration has been taken under Composition Scheme which is not suitable for business now.
Now we want to opt out from Composition scheme to Regular but the same has not available on portal.
Can the same Registration be surrender and apply New Registration for Regular scheme as the business is going to halt….

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69

69
Upto 21-09-2025 – Goods – Exemption from GST
GST
Idols made of clay
 
Clarification
* Clarification regarding classification and GST rate on Terracotta idols. [ See Cir

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9601

9601
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials

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8306

8306
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar

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