Goods and Services Tax

The Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.
G.O.Ms. No. 382 Dated:- 22-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
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

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ub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted;
(v) in rule 87,-
(a) in sub-rule (2), 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 no

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01″ under the heading 'Instructions for submission of Application 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.”;
(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)
PAR

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ub-section (9) of section 25 of the Act)
Are you a citizen of India?
Yes / No
Passport No. (in case of foreigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account 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.
V

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Delhi Goods and Services Tax (Fifth Amendment) Rules, 2017
22/2017-State Tax Dated:- 22-8-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
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 subs

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In the principal Rules, in rule 61, with effect from the 1stday of July, 2017, in sub-rule (5), for the words “specify that”, 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 suppl

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suppliers may not furnish Bank Account details.”;
(b) 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 detai

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Village
District
Block/Taluka
State
PIN Code
8.
Bank Account 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

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Last date for persons furnishing of return in FORM GSTR-3B
CCW/GST/74/2015 Dated:- 22-8-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
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 Com

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28th August, 2017
20th August, 2017
…
2.
Registered persons entitled to avail input tax credit in terms of Section 140 of the said Act read with 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), th

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Amendment in notification no F.12(56)FD/Tax/2017-Pt-I-49 dated 29/06/2017 – To reduce SGST rate on specified supplies, option to GTA and motorcab service providers to avail full ITC and discharge SGST at 6%
F.No.12(56)/FD/Tax/2017-77 Dated:- 22-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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, –

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of section 2 of the Rajasthan 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 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 locat

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as 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.
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(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above,
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(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
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(iii) in column (3) against serial number 9, for the existing item (iii) and the entries relating thereto

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from the Service recipient.
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 no. (iv)]
Or
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(v) in column (3) against serial number 11, for the existing item (i) and the entries relating thereto in column (3), (4) and (5), the 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
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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 ser

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Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt-I-55 dated the 29th June, 2017. – to make electronic commerce operator responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
F.No.12(56)/FD/Tax/2017-80 Dated:- 22-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: August 22, 2017
In exercise of the powers conferred

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Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc
23/2017 Dated:- 22-8-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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 Fi

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Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP
22/2017 Dated:- 22-8-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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

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Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
21/2017 Dated:- 22-8-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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

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events under FIFA U-17 World Cup 2017 to be hosted in India.
Nil
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 U17 World Cup 2017.”;
(b) after serial number 11 and the entries relating thereto, the following 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 territorie

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Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc
23/2017 Dated:- 22-8-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 o

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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%.
20/2017 Dated:- 22-8-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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 Governme

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maintenance, renovation, or alteration of, –
(a) a historical monument, archaeological 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.
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(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 w

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pet area of 60 square metres per house in a housing project approved by competent authority empowered 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.
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(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
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-“;
(ii) against serial number 8, for item (vi) in column (3) and the entries relating

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has not been taken.
[Please refer to Explanation no. (iv)]
Or
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Provided that the goods transport agency opting to pay Union territory 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

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umns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(ii) Services by way of any treatment or process on goods
belonging to another person, in relation 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.
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-“;
(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.
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(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),

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Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP
22/2017 Dated:- 22-8-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 28t

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Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
21/2017 Dated:- 22-8-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 21/2017-Integrated Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R. 1050 (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 recommendation

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World Cup 2017 to be hosted in India.
Nil
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.”;
(b) after serial number 12 and the entries relating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“12A
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
12B
Heading 9961
or
Heading 9962
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of

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Seeks to amend notification No. 08/2017-IT(R) to reduce IGST 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 IGST @ 12%
20/2017 Dated:- 22-8-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 20/2017-Integrated Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R. 1049 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recomme

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, or alteration of, –
(a) a historical monument, archaeological 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.
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(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

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metres per house in a housing project approved by competent authority empowered 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.
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(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
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(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns

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Please refer to Explanation no. (iv)]
or
12
Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% 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.
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
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-“;
(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 house

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ll be substituted, namely:-
(3)
(4)
(5)
“(ii) Services by way of any treatment or process on goods
belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals.
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(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above.
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(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.
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(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.
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(viii) against serial number 34, in column (3), in item (i), after the word “drama”, t

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Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, – Composite supply of works contract.
20/2017 Dated:- 22-8-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 20/2017-Central Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R. 1045 (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 the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary,

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reatment, or (iii) sewerage treatment or disposal.
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(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 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 Ho

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rity 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.
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(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
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(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 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 Expla

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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
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(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)]

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-“;
(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.
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(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.
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(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 published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 690 (E), dated the 28th June, 2017.
Notificati

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Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc
23/2017 Dated:- 22-8-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 23/2017-Central Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R.1048 (E).- In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue

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Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP
22/2017 Dated:- 22-8-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 22/2017- Central Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R.1047 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28th June, 201

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Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP
21/2017 Dated:- 22-8-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 21/2017- Central Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R.1046 (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

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017 to be hosted in India.
Nil
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.”;
(b) after serial number 11 and the entries relating thereto, the following 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, s

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Employer sell Car to Employee which is used by employee. what is GST impact on invoice
Query (Issue) Started By: – gopinath lakshmanan Dated:- 21-8-2017 Last Reply Date:- 17-2-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sir,
Mr.X (employee) is working in Y Ltd (employer). Y bought car from Z Ltd under lease which is group company. Now X got car from Y.car price ₹ 8.11 lakh inclusive of VAT 14.5% (Rs95623). Mr.X is leaving the company and there is no surrender option. Mr.x compulsory to buy the car the invoice price ₹ 7.64 and charging GST @ 29% ₹ 2.21 lakh on Fair Market Value. Is liable to pay GST by employee? if yes, what is the applicable rate under GST law. Pls clarify.
Reply By KASTURI SETHI:
The Reply:
GST is applicable only if it is proved that such resale is in the course or furtherance of business. If not, it is out of the definition of 'Supply' in terms of Section 7(1) of CGST Act.
Reply By Himansu Sekhar:
The Reply:
T

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taking any decision, we must know the legal definition of each word , course, business and furtherance.This is my view after thorough analysis.
Reply By Himansu Sekhar:
The Reply:
Sir, selling a car is a separate transaction. If somebody sells a car which has ultimately be sold in the course of business, then no gst will be applicable to the individual. Otherwise an individual is protected under the threshold exemption. Selling from urd to urd also does not attract gst. The used car under a separate transaction sold with consideration. Each transaction with a consideration is a business.
Reply By Himansu Sekhar:
The Reply:
Rightly said by srti kalyaniji.
Reply By Gaurav Bhatnagar:
The Reply:
GST should not be applicable on the transactions of sale of Used Cars by a Company who is not in the business of Used Cars. I am also facing the same problem.
While categorically dealing with the issue of Sales Tax on the sale of Used Cars in case of a Pharmaceutical Company in old Tax reg

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ght of Definitions of Business and Supply, and you may find that the conclusion shall be same as stated above. Same views are taken by various other High Courts in other similar cases also.
Reply By Parveen Kaushik:
The Reply:
Dear sir
I am also facing the same issue. My employer has a leased company as a group company which provides vehicles to employees on 4 years of lease but if employee left comany prior the this period the he/she needs to pay the rest amount.
In my case, employer is saying that GST is applicable on resale of vehice and the car value is exceeding thE showroom price even.
I want to know the final result of your case.
Was GST applicable to your case or not?
Please reply
Regards
Parveen Kaushik
Reply By Venkatanarayanan K:
The Reply:
Dear sir, I am facing the same issue. Is there any update post the latest GST council meeting held on 19th Nov 2017 or any one challenged against basis any legality?
Regards Venkat
Reply By Reji Jose:
The Reply:
Sir any up

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GST on Interes,new project etc
Query (Issue) Started By: – Narendra Soni Dated:- 21-8-2017 Last Reply Date:- 22-8-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Kindly provide your valuable advise,how we can save GST, if applicable in the following cases :-
1.Interest charged from customer for overdue payment.
2.Amount charged from customer for early delivery of shipment.
3.We procured material & services for electricity supply line from feeder to new factory:-
We purchased Poles & Wires from market vendors and given to our contractors(service providers) for installation on road from feeder to factory.
Some incidental material required to fit the wires on poles like-clam/nut/bolts/aluminum wire/earthing wire/insulato

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ns of assigning the work by which ITC could be eligible.
Kindly suggest.
Reply By Ganeshan Kalyani:
The Reply:
Dear Sri Soni Ji, please refer Section 16 of CGST Act, 2017. In restriction of input tax credit it is mentioned that credit is not allowed if works contract services supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service.
Reply By Narendra Soni:
The Reply:
Ok sir.
What about point 1 & 2.
Reply By KASTURI SETHI:
The Reply:
On both points no.1 & 2 GST is applicable.
Reply By Himansu Sekhar:
The Reply:
Please refer to sec 17(5), the poles and wires are located about side the factory premises. The availability of ITC

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New Guidelines for GST Registration Under HGST Act 2017: Verification and Compliance Steps for Smooth Process.
Circulars
GST – States
GST Registration – Guidelines to complete proceedings for

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Material Supply to Railway HSN 8533 or 8607
Query (Issue) Started By: – Pushkar Gupta Dated:- 21-8-2017 Last Reply Date:- 22-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir
Our client are selling material which is parts of locomotive products and control panel which is listed in HSN code 8533 & 8537 under GST and rate of tax is 18% & 28%.
As per our understanding If Locomotive products and control panel are supplied to Railway will be covered under HSN 8602 & 8607 and rate of Tax is 5 %. Please advise on the same if material supplied to Railway and what will be rate of tax.
Pushkar Gupta
Reply By RAMESH PRAJAPATI:
The Reply:
Goods are classified as per their Name & technical specification. Consumer of goods

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5% rate. The item has to be referred as such without linking its supply.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Heading 8533 & 8537 relate to electrical machinery and equipment and parts thereof. heading 8602 relates to other rail locomotive, locomotive tenders such as Diesel-electric locomotives, steam locomotives and tenders thereof. heading 8607 relates to parts of railway or tramway locomotives or rolling stock such as Bogies, bissel-bogies, axles and wheels and parts thereof.
Parts of railway locomotives are specifically covered by headings 8602 and 8607. Rate of gst is 5%.
Reply By KASTURI SETHI:
The Reply:
There is no doubt about GST @5% as opined by Sh. Ranganathan, Sir.
Reply By SHARAD DESHPANDE:
The Reply:
Dear

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GST SECTORAL SERIES – FAQ : Government Services
GST
Dated:- 21-8-2017

PDF DOWNLOAD
News – Press release – PIB

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return goods
Query (Issue) Started By: – nunna murali Dated:- 21-8-2017 Last Reply Date:- 23-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
we are supplied intermediate good to vendor as per his request and transported, mean while vendor has informed not required material. we are holed the material at tranporter area and bringing back to our factory in our invoice.
How take in ITC for our invoice in GST rule wise.
please give me suggestions.
udaya bhaskar
Reply By RAMESH PRAJAPATI:
The Reply:
Please give intimation to the Assistant Commissioner / Deputy Commissioner GST regarding return of goods by transporter because consignee did not accepted the delivery of goods with documentary evidence and request the officer

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d person, the return of such goods shall be deemed to be a supply.
Reply By Himansu Sekhar:
The Reply:
If the goods are returned during the GST era and goods were despatched after 01.07.17, then there is no need to pay the tax and to take the ITC.
Reply By RAMESH PRAJAPATI:
The Reply:
Yes, if material was dispatched after 01.07.2017 and returned during the same month, GST is not to be paid and therefore question of ITC does not arise.
But if material was dispatched before 30.06.2017 and returned during GST era then Section 142 of the CGST Act comes into play.
Reply By Ganeshan Kalyani:
The Reply:
If material is supplied pre GST and customer is returning it in post GST then such return of goods is considered as deemed supply .customer

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trans1 for input gst credit
Query (Issue) Started By: – pawan singhal Dated:- 21-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
if client dont want to to take gst credit on stock . is it compulsory to submit trans 1 form for gst credit . although he have closing stock. if he have stock at job worker place is it compulsory to file trans 1 form for giving information about stock at job worker place. in both case he dont want to take credit .
Reply B

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FILING OF RETURN – FORM GSTR – 3B
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 21-8-2017

Rule 61 of Goods and Services Tax Rules, 2017 provides the form and manner of submission of monthly return. Rule 61(5) provides that 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, return in Form GSTR – 3B in lieu of Form GSTR – 3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
The time limit for furnishing the monthly returns for the month of July and August has been extended by the Central Government. The Central Government amended the Rules vide Notification No. 17/2017-Central tax, dated 27.07.2017.
Clause 2(v) of the Fourth Amendment Rule proposed to substitute Rule 61(5). As per the amendment Rule 61(5) provides that where the time limit for furnishing of details in Form G

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rm GSTR – 3 and discharge his tax liabilities, if any;
* Where the amount of input tax credit in Form GSTR – 3 exceeds the amount of input tax credit in terms of Form GSTR – 3B, the additional amount shall be credited to the electronic credit ledger of the registered person.
Due date
Vide Notification No. 21/2017-Central Tax, dated 08.08.2017 the Commissioner, on the recommendations of the Council specified the due date for filing GSTR – 3B return for July 2017 and August 2017 as detailed below-
* July 2017- due date 20.08.2017;
* August 2017 – Due date 20.09.2017.
The GSTN made GSTR – 3B return in the portal with effect from 05.08.2017.
Details to be furnished
The following details are to be furnished in Form GSTR – 3B-
* GSTIN;
* Legal name of the registered person;
* Year and month for which the return is to be filed;
* Details of outward supplies and inward supplies liable to reverse charge-
* Nature of supplies-
* Outward taxable supplies (other than zero ra

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7(5);
* Others
* Values of exempt, nil rated and non-GST inward supplies-
* Nature of supplies-
* From a supplier under composition scheme, exempt and nil rated supply – Value of inter-State supplies and Value of Intra-State supplies are to be furnished;
* Non GST supply – value of inter-State supplies and Value of Intra-State supplies are to be furnished.
* Payment of tax- The following details are to be furnished in respect of Integrated tax, Central tax, State/UT Tax and Cess-
* Tax payable;
* Paid through ITC-
* Integrated tax;
* Central tax;
* State/UT tax;
* Cess
* Tax paid by TDS/TCS;
* Tax/Cess paid in cash;
* Interest;
* Late fee, if any
* TDS/TCS credit – Details of credit in respect of integrated tax, central tax and state/UT tax for TCS and TDS are to be furnished.
The return should be verified by the Authorized signatory.
Note
* Individual entry of all bills is not required;
* Filing of this form is mandatory;
* It is not mandatory

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