Goods and Services Tax

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Service Tax Rules, 2017.
03/2017-Puducherry GST Dated:- 22-9-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F. No.3074/CTD/GST/2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, 22nd September, 2017
Order No. 03/2017-Puducherry GST
Subject:- Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rul

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Service Tax Rules, 2017.
02/2017-Puducherry GST Dated:- 22-9-2017 Puducherry SGST
GST – States
F. No. 3074/CTD/GST/2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, 22nd September, 2017
Order No. 02/2017-Puducherry GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Se

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Amendments in the Notification, No.(GHN-31)GST-2017/S.9(1)(1)-TH, Dated the 30th June, 2017, Notification No.1/2017- State Tax (Rate)-Changes In Rates Of Tax On Certain Goods.
27/2017-State Tax (Rate) Dated:- 22-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICTION FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 22nd September, 2017
Notification No. 27/2017-State Tax (Rate)
No. (GHN-87)/GST-2017-S.9(1)(9)-TH- In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-31)GST-2017/S.9(1)(1)-TH, Dated the 30th June, 2017, Notification No.1/2017- State Tax (Rate), 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,

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6
Roasted Gram” ;
(v) in S. No. 105, 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;
(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, dhoopb

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elating thereto, the following serial number and the entries shall be inserted, namely:-
“259A
9601
Worked corals other than 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 (

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ttis”, the words, “agarbattis, lobhan, dhoopbatti,dhoop, sambhrani”, shall be substituted;
(vii) after S. No. 85 and the entries relating 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 fab

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nd the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles 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

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es, Plastic raincoats”, shall be substituted;
(iii)after S. No. 123 and the entries relating thereto, the following serial number and the entries shall 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 c

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ords, ” of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, 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

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or without any indication of the identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under 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 co

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Amendments in the Notification, No.(GHN-36)GST-2017/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2/2017- State Tax (Rate), – Exemptions on Certain Goods.
28/2017-State Tax (Rate) Dated:- 22-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICTION FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 22nd September, 2017
Notification No. 28/2017-State Tax (Rate)
No. (GHN-88)/GST-2017-S.11(1)(14)-TH.- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-36)GST-2017/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2/2017- State Tax (Rate), namely:-
In the said notification,-
(A) in the Schedule,-
(i) against serial number 27, in column (3), for the words “other than put up in unit contai

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as in the ANNEXURE I]”, shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, in column (3), for the words “other than those put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iv) against serial number 101, in column (3), for the words “other than put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceab

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r and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake”;
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ;
(ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
(x) in S. No. 138, for the entry in column (3), the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, shall be substituted;
(xii) in S. No. 144, for the entry in column (3), the entry “Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without hand

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Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears 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 bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
ANNEXURE II
List of indigenous handmade musical instruments
1.
Bulbul Tarang
2.
Dotar, Dotora, or Dotara
3.
Ektara
4.
GetchuVadyam or Jhallari
5.
Gopichand or Gopiyantra or

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flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Srutiupanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghatsinghari or gadasingari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavajjori – Sikh instrument similar to tabla
90.
Panchamukhavadyam
91.
Pung
92.
Shuddhamadalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tablatarang – set of tablas
96.
Tamte
97.
ThanthiPanai
98.
Thimila
99.
Tumbak, tumbaknari, tumbaknaer
100.
Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101.
Kanjira – small frame drum with one jingle
102.
Kansi – small without jingles
103.
Patayanithappu – medium frame dru

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Amendments in the Notification, No.(GHN-44) GST-2017/S.54(3)(1)-TH:- Dated the 30th June, 2017, Notification No.5/2017- State Tax (Rate), – No Refund of Unutilised Tax Credit on Corduroy Fabrics.
29/2017-State Tax (Rate) Dated:- 22-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICTION FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 22nd September, 2017
Notification No. 29/2017-State Tax (Rate)
No. (GHN-89)/GST-2017-S.54(3)(3)-TH:- In exercise of the p

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Seeks to amend notification no. 5/2017- Union Territory Tax (Rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics
29/2017 Dated:- 22-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 29/2017-Union Territory Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1197(E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations

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Seeks to amend notification no. 2/2017- Union territory Tax (Rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
28/2017 Dated:- 22-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No.28/2017-Union Territory Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R.1196 (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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S

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eable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words “other than those put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iv) against serial number 101, in column (3), for the words “other than put up in unit container and bearing a registered brand n

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uted;
(vi) in S. No. 102, for the entries in column (2) ,the entries “2301,2302, 2308, 2309”, shall be substituted;
(vii) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake” ;
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ;
(ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
(x) in S. No. 138, for the entry in column (3) ,the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, shall be subs

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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.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central 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 bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforcea

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ent
45.
Pulluvan kutam
46.
Santoor – Hammered chord box
47.
Pepa
48.
Pungi or Been
49.
Indian Harmonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza – double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori – Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.

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Seeks to amend notification no.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 to give effect to gst council decisions regarding gst rates
27/2017 Dated:- 22-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No.27/2017-Union Territory Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R.1195 (E).- In exercise of the powers conferred by sub-section (1) 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.1/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, namely:-
In the said notificat

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nd the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“100A
2106
Roasted Gram” ;
(v) in S. No. 105, 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;
(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 c

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4
Cotton quilts of sale value not exceeding ₹ 1000 per piece” ;
(xiv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“259A
9601
Worked corals other than 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

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ons as specified in the ANNEXURE]”, shall be substituted;
(vi) in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;
(vii) after S. No. 85 and the entries relating 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

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weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone”;
(xvi) after S.No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles 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

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n (3), for the words “Plastic Tarpaulin”, the words, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
(iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall 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

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ce rubber rolls for paddy de-husking machine”, shall be substituted;
(iv) in S. No. 70, in column (3), for the words, ” of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, 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,

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e a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under 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 Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such

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Extension of period for submitting the declaration in Form GST TRAN-1 Dated 22-09-2017
F.No.17(131)ACCT/GST/2017/2600 Dated:- 22-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, Dated: September 22, 2017
In exercise of the powers conferred by rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 20

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Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics
29/2017 Dated:- 22-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 29/2017-Central Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1191 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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

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Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.
29/2017 Dated:- 22-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 29/2017- Integrated Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1194 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 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

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Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
28/2017 Dated:- 22-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 28/2017-Central Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1190(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 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.2/2017Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in the Schedule,-
(i) against

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n respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words “other than those put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iv) against serial number 101, in column (3), for the words “other than put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
(a) bearing a registe

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tuted;
(vii) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake” ;
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ;
(ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
(x) in S. No. 138, for the entry in column (3) ,the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, shall be substituted;
(xii) in S. No. 144, for the entry in column (3) ,the entry “Muddhas made of sarkanda, Brooms or bru

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law for the time being in force in any other country.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central 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 bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
ANNEXURE II
List of indigenous handmade musical instruments
1.
Bulbul Tarang
2.

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armonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza – double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori – Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tabla tarang – set of tablas
96.
Tamte
97.
Thanthi Panai
98.
Thimila
99.
Tumbak, tumbaknari, tu

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Exempts Skimmed milk powder, or concentrated milk – supplied to a distinct person – for distribution through dairy cooperatives or companies registered under the Companies Act, 2013
30/2017 Dated:- 22-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 30/2017-Integrated Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1198 (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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts in

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2017), for use in production of milk 1[[for distribution through dairy cooperatives or companies registered under the Companies Act, 2013 (18 of 2013)]] and not for further supply of skimmed milk powder, or concentrated milk as such.
Explanation. –
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notificatio

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Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.
28/2017 Dated:- 22-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 28/2017-Integrated Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1193 (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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 66

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ght in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words “other than those put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iv) against serial number 101, in column (3), for the words “other than put up in unit container and bearing a registered brand name”, th

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) in S. No. 102, for the entries in column (2), the entries “2301,2302, 2308, 2309”, shall be substituted;
(vii) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake” ;
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ;
(ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
(x) in S. No. 138, for the entry in column (3), the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, shall be substituted;

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nder 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.”;
(C) after paragraph 2, the following Annexures shall be inserted, namely: –
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, 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 bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit contain

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instrument
45.
Pulluvan kutam
46.
Santoor – Hammered chord box
47.
Pepa
48.
Pungi or Been
49.
Indian Harmonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza – double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori – Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tabla tarang – set of tablas
96.
Tamte

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Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
27/2017 Dated:- 22-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 27/2017-Central Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1189 (E).- In exercise of the powers conferred by sub-section (1) 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.1/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in Schedule I-2.5%,-
(i) against seri

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rial number and the entries shall be inserted, namely:-
“100A
2106
Roasted Gram” ;
(v) in S. No. 105, 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;
(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

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77; 1000 per piece” ;
(xiv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“259A
9601
Worked corals other than 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

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ituted;
(vi) in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;
(vii) after S. No. 85 and the entries relating 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 fab

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ornamental goods essentially of stone”;
(xvi) after S.No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles 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 entri

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ds, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
(iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall 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

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all be substituted;
(iv) in S. No. 70, in column (3), for the words, ” of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, 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 w

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h specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under 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 Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

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Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
27/2017 Dated:- 22-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 27/2017-Integrated Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. 1192 (E).- In exercise of the powers conferred by sub-section (1) 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.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in Schedule I-5%,-
(i

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e following serial number and the entries shall be inserted, namely:-
“100A
2106
Roasted Gram” ;
(v) in S. No. 105, 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;
(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;
(v

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not exceeding ₹ 1000 per piece” ;
(xiv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“259A
9601
Worked corals other than 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-12%,-
(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

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ANNEXURE]”, shall be substituted;
(vi) in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;
(vii) after S. No. 85 and the entries relating 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 colu

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icial fruit and foliage, etc.; other ornamental goods essentially of stone”;
(xvi) after S.No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles 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 f

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the words “Plastic Tarpaulin”, the words, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
(iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall 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 Noz

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rice rubber rolls for paddy de-husking machine”, shall be substituted;
(iv) in S. No. 70, in column (3), for the words, ” of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, 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 th

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to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under 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 Central tax or jurisdictional commissioner of State tax, as the case maybe, th

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The Bihar Goods and Services Tax (Fifth Amendment) Rules, 2017.
S.O. 195. Dated:- 22-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 22nd September 2017
S.O 195, dated 22nd September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar 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 (fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force with effect from 15th September, 2017.
2. In the Bihar 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) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been gran

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ted 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 India:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn

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e (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 Bihar notification published in the Gazette vide S.O. No 179 Dated 21st September, 2017″;
8. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the

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GST online filing portal | Register for GST and file returns easily – Goods and Services Tax – Started By: – GST EFilings – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – Get GST registration and

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India's top taxation software for GST, ITR & TDS filing for free – Income Tax – Started By: – Tax Advisor – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – File GST, ITR & TDS return online

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Credit on Repair of Company Car & Its Insurance
Query (Issue) Started By: – POLYPLEX CORPORATIONLTD. Dated:- 21-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Expert
Can we take GST Credit on Repair of Company Vehicle & also for insurance of that vehicle?
The bill is in name of company and GST number is also mention.
This vehicle is used for transporation of our employee to other unit of company.
Thanks
Sarvesh Bansal
Reply By SHIVKUMAR

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Haryana constitutes screening committee on anti-profiteering
GST
Dated:- 21-9-2017

Chandigarh, Sep 20 (PTI) The Haryana government has constituted a Screening Committee on anti-profiteering to ascertain whether reductions in tax rates post rollout of GST have been passed on to consumers, an official said today.
"Overall tax incidence…under GST has come down for about 89 items. It is mandatory under Section 171 of GST Act to pass on benefit to the customer," a spokesman

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Duty Drawback & Input Credit – under GST
Query (Issue) Started By: – unni kv Dated:- 21-9-2017 Last Reply Date:- 22-9-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear Sir
We are a Man Made Fabrics exporter (95% export) located at Kannur District, Kerala.
We are exporting against Letter of Undertaking without paying GST.
We are availing duty drawback in the lower rate (from 1/7/2017 onwards), earlier
we used to availed duty drawback in the High rate i.e till 30/6/2017.
Could you please clarify my following query
* Whether we are eligible for avail Input Credit for materials purchased ?
* Whether Input Credit can avail for Integrated Tax paid for Import?
* Whether input credit can avail on SGST/CGST paid on R

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August 2017 after making payment towards
CGST/SGST on RCM and showed as ITC receivable for tax on purchases/RCM, is this
Correct or else how we can reverse these ITC. We have not any set off against this
ITC receivable.-YES, IT IS CORRECT PROCEDURE
Reply By unni kv:
The Reply:
Sir,
Thanks, since we are availaing duty draw back in lower rate (2.50%), my question is whether we
can avail input credit on purchase/RCM or not ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per proviso 3 of Section 54 (3) of CGST Act, 2017 "no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies.&quot

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ng/bond without payment of IGST how can you claim drawback?
Reply By SHIVKUMAR SHARMA:
The Reply:
Yes, Yoy can avail input tax credit on purchase/RCM
Reply By unni kv:
The Reply:
Sir,
Our output supply is taxable as per GST but exporting with Nil Tax against Letter of Undertaking
and availing Duty Drawback (at lower rate i.e 2.50%) . Still whether we can avail Input credit on
purchase and tax paid on RCM ?
Reply By unni kv:
The Reply:
Dear Rajagopalan Ranganathan
Sir, we are availing duty drawback not in respect of Central Tax or IGST paid on supplies, it is on the
basis of the rates of drawback specified against the various tariff items.
Reply By SHIVKUMAR SHARMA:
The Reply:
Your output supply is taxable as per GST Rule & y

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Jaitley asks biz not to wait till last day to file GST returns
GST
Dated:- 21-9-2017

New Delhi, Sep 20 (PTI) With 75 per cent of businesses waiting till the last day to file August GST returns, Finance Minister Arun Jaitley today asked them to avoid last-minute rush for tax filing.
He said the GST Network (GSTN) has the capacity to handle 1 lakh returns per hour, which translates to 24 lakh returns in a day.
"Today is the last day to pay taxes for August. Till last night, about 25 per cent people had filed the return and paid their taxes. So 75 per cent waited for the last day," he told reporters after a meeting of the Union Cabinet here.
Jaitley said the GST Network had no difficulty to upload returns till last n

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Construction of single unit bungalow
Query (Issue) Started By: – Balvinder Chandok Dated:- 21-9-2017 Last Reply Date:- 22-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
I purchase a developed plot and then construct a duplex on it with my own money or loan money. After that I sell it out to customer ,do I have to charge gst on my sale price. I only do 3-4 units in a year. Am I exempted from gst aor should I charge it from customer
Reply By KASTURI SETHI:
The Reply:
If you c

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20 Things You must know about E Way Bills in GST Law
By: – Ravi Kumar Somani
Goods and Services Tax – GST
Dated:- 21-9-2017

* Who shall furnish details: Every registered person who causes movement of goods shall furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal, before commencement of such movement.
When to submit: If the consignment value of such goods exceeds ₹ 50,000/-. Option is given to generate and carry e-way bill even if the consignment value is less than ₹ 50,000/-
When to submit: If movement is in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person. For example, if movement is for:
* Supply;
* Export or Import;
* Job Work;
* Removal in SKD or CKD form;
* Line Sales;
* Sales Return;
* Exhibition or fairs ;
* For own use (stock transfers etc.)
Supply by unregistered person: In case of supply by an unregistered p

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ld enter details in Part B and Generate the E-way bill:
If goods are transported by the registered person himself as a consignor or as a consignee through own conveyance or a hired one or by railways or by air or by vessel
The consigner/ consignee as the case may be
If goods are handed over to a transporter for transportation by road
The registered person shall only furnish the information relating to the transporter in Part B and the e-way bill shall be generated by the transporter.
When movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter.
The unregistered person or the transporter may, at their option, generate the e-way bill.
When details of conveyance not required: Details of conveyance in Part B is not required to be provided if goods are transported for a distance of less than ten kms within the State or Union territory from the place of business of the consignor to the place of business of the transporter for

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be generated by him prior to the movement of goods.
If goods not transported as per e-way bill generated: Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, then the e-way bill may be cancelled within 24 hours of generation of the e-way bill.
Validity of e-way bill: Any e-way bill which is generated shall be valid in every State and Union territory. However, the periodicity of validity shall be as under:
* Upto 100 Km – 1 day
* For every 100 km or part thereof thereafter – One additional day
The period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours.
Exceptional circumstances: If goods cannot be transported within the validity period of the e-way bill due to circumstances of an exceptional nature, then the transporter may generate another e-way bill after updating the details in Part B.
D

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shall be recorded online by the proper officer within 24 hours of inspection and the final report shall be recorded within 3 days of such inspection.
Physical verification of goods: No further physical verification of the said conveyance shall be carried out again in the state, if the physical verification of goods being transported has been done during transit at one place within the State or in any other State, unless specific information relating to evasion of tax is made available subsequently.
Vehicle intercepted for more than 30 minutes: If a vehicle has been intercepted and detained for a period exceeding thirty minutes, then transporter may upload the said information in FORM GST EWB-04 on the common portal.
– Compiled by CA Ravi Kumar Somani
(For any feedback or queries please write to ravikumar@hiregange.com)
Reply By Shyam Sundar as =
1.)When is new eway bill comes into effect?
2.)I understand EBN (eway bill number) for each consignment to be generated from govt.

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