Goods and Services Tax

GST – States – KA.NI.-2-844/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No. KA.NI.-2-844/XI-9(47)/17-U.P. Act-1-2017-Order-(11)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor on the recommendations of the Council is pleased to notify that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Act, shall be paid on reverse charge basis by the recipient of such services as specified in column (4) of the said Table:- Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1 Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to- (a) any factory registered under or governed by the Factories Act, 1948(63 of

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ered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory. 2 Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity. An individual advocate including a senior advocate or firm of advocates. Any business entity located in the taxable territory. 3 Services supplied by an arb

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supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a company or a body corporate The company or a body corporate located in the taxable territory. 7 Services supplied by an insurance agent to any person carrying on insurance business. An insurance agent Any person carrying on insurance business, located in the taxable territory. 8 Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. A recovery agent A banking company or a financial institution or a non-banking financial company, located in the taxable territory. 9 Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or th

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Uttar Pradesh Goods and Services Tax (First Amendment) Rules, 2017 – GST – States – KA.NI.-2-858/XI-9(42)/17 – Dated:- 30-6-2017 – PDF DOWNLOAD – Notification – Circular

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GST – States – KA.NI.-2-834/XI-9(15)/17 – Dated:- 30-6-2017 – NOTIFICATION KA.NI.-2-834/XI-9(15)/17-U.P. Act-1-2017-Order-(05)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P Act no. 1 of 2017), the Governor is pleased to appoint the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 (except the proviso to sub-section (9) thereof),

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GST – States – KA.NI.-2-837/XI-9(47)/17 – Dated:- 30-6-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION Lucknow: Dated: June 30, 2017 KA.NI.-2-837/XI-9(47)/ 17- U.P. Act-1-2017-Order- (07) -2017: In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, being satisfied that it is necessary in the public interest so to do, is pleased to exempt, on the recommendations of the Council, intra-State supplies of goods the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the State Tax leviable thereon under section 9 of the said Act. Schedule (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live

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meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or c

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ut not cut to shape), treated with acid or gelatinised; powder and waste of these products 32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 33. 0511 Semen including frozen semen 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 41. 0707 Cucumbers and gherkins, fresh or chilled. 42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 43. 0709 Other vegetables, fresh or chilled. 44. 0712 Dried vegetables, whole, cut, sliced, broke

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imes (Citrus aurantifolia, Citrus latifolia), fresh. 53. 0806 Grapes, fresh 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. 55. 0808 Apples, pears and quinces, fresh. 56. 0809 Apricots, cherries, peaches (including nectarines)2_plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 9 All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63. 0910 11 10 Fresh ginger, other than in processed form 64. 0910 30 10 Fresh turmeric, other than in processed form

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of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] 75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] 76. 1104 Cereal grains hulled 77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 82. 1204 Linseed, whether or not broken, of seed

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ale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92. 1301 Lac and Shellac 93. 1404 90 40 Betel leaves 94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad, by whatever name it is known, except when served for consumption 97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread 98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 100. 2201 Non-alcoholic Toddy, Neera including date and palm neera 101. 2202 90 90 Tender coconut water other than put up in unit container a

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al stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India 118. 4907 Cheques, lose or in book form 119. 4901 Printed books, including Braille books 120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 121. 4903 Children's picture, drawing or colouring books 122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 123. 5001 Silkworm laying, cocoon 124. 5002 Raw silk 125. 5003 Silk waste 126. 5101 Wool, not carded or combed 127. 5102 Fine or coarse animal hair, not carded or combed 128. 5103 Waste of wool or of fine or coarse animal hair 129. 52 Gandhi Topi 130. 52 Khadi yarn 131. 5303 Jute fibres, raw or processed but not spun 132. 5305 Coconut, coir fib

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chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey [proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika 149. – Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. Explanation.- For the purposes of this Schedule,- (i) The phrase "unit container" means a package, whether

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GST – States – KA.NI.-2-838/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No.-KA.NI.-2-838/XI-9(47)/17-U.P. Act-1-2017-Order-(08)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of Goods and Services Tax Council, is pleased to fix the rate of interest per annum for the

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Notification regarding the exemptions on supply of services under the Uttar Pradesh Goods and Services Tax Act, 2017 – GST – States – KA.NI.-2-843/XI-9(47)/17 – Dated:- 30-6-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION Lucknow: Dated: June 30, 2017 No.-KA.NI.-2-843/XI-9(47)/ 17- U.P. Act-1-2017-Order- (10) -2017: In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do,and on the recommendations of the Council, is pleased to exempt the intra-State supply of services of description as specified in column (3) of the Table below from so much of the state tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified oth

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Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil Nil 5 Chapter 99 Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil 6 Chapter Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to busin

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e Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or

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tion of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Nil Nil 12 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii

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rriage. Nil Nil 16 Heading 9964 Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil Nil 17 Heading Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). Nil Nil 18 Heading 9965 Services by way of tra

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or the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Nil Nil 22 Heading 9966 or Heading 9973 Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. Nil Nil 23 Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil 24 Heading 9967 or Heading 9985 Services by way of loading, unloadin

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the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil 30 Heading 9971 or Heading 9991 Services by the Employees State Insurance Corporation to persons governed under the Employees State Insurance Act, 1948 (34 of 1948). Nil Nil 31 Heading 9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Nil Nil 32 Heading 9971 Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999). Nil Nil 33 Heading 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to

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Well Insurance; (g) premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). Nil Nil 36 Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life

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rural area. Nil Nil 40 Heading 9971 or Heading 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil 41 Heading 9972 One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. Nil Nil 42 Heading 9973 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 43 Heading 9973 Se

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roviding legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. Nil Nil 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory Government or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required

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s and Services Tax. Nil Nil 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 53 Heading 9985 Services by way of sponsorship of sporting events organised – (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil 54 Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural

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oduction process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil 56 Heading 9988 Services by way of slaughtering of animals. Nil Nil 57 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, precooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil 58 Heading 9988 or Heading 9992 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer s Welfare by way of cold chain knowledge dissemination. Nil Nil 59 Heading 9999 Services by a foreign diplomatic mission located in India. Nil Nil 60 Heading 9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by the Mi

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l or other similar products. Nil Nil 64 Heading 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil 65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil 66 Heading 9992 Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by w

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of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. Nil Nil 68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil 69 Heading 9992 or Heading 9983 or Heading 9991 Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill D

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borne by the Central Government, State Government, Union territory administration. Nil Nil 73 Heading 9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil Nil 74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 75 Heading 9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. Nil Nil 76 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil 77 Heading 9995 Service by an unincorporated body or a non- profit entity registered under any law for the ti

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ating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. Nil Nil 81 Heading 9996 Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than ₹ 250 per person as referred to in (a), (b) and (c) above. Nil Nil 2. Definitions. – For the purposes of this notification, unless the context otherwise requires, – (a) advertisement means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; (b) advocate has the same meaning as assigned to it in clause (a) of sub-secti

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ed to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (h) approved vocational education course means, – i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (i) arbitral tribunal has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) authorised dealer of foreign exchange shall have the same meaning assigned to Authorised person in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (k) authorised medica

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of India; (p) Central Electricity Authority means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) Central Transmission Utility shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); (r) charitable activities means activities relating to – (i) public health by way of ,- (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion , spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of

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signed to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); (w) declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; (x) distributor or selling agent means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State; (y) educational institution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) electricity transmission or distribution utility me

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ture; (zd) goods carriage has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (ze) 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; (zf) governmental authority has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017); (zg) health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma

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ng a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; (zl) intermediary has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017; (zm) legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (zn) life insurance business has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) life micro-insurance product shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005; (zp) metered cab means any contract carriage on which an automatic device, of the

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t) print media means,- (i) book as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (zu) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; (zw) recognised sporting event means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, stat

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on or a federation recognised by the International Olympic Association; or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zy) religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; (zza) Reserve Bank of India means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zzb) residential complex means any complex comprising of a building or buildings, having more than one single residential unit; (zzc)

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me meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) State Electricity Board means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) State Transmission Utility shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzk) state transport undertaking has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzl) "tiger reserve" has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zzm) "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours; (zzn) &quo

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GST – States – KA.NI.-2-850/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No. KA. NI.-2-850/XI-9(47)/17-U.P. Act-1-2017-Order-(17)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, is pleased to notify the goods, the description of which is specified in column (3) of the table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said table, in respect of which no refund of unutilised input tax credit shall be allowed, where t

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s 9. 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 10. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 11. 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles 12. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604 13. 8606 Railway or tramway goods vans and wagons, not self- propelled 14. 8607 Parts of railway or tramway loco

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GST – States – KA.NI.-2-851/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No. KA. NI.-2-851/XI-9(47)/17-U.P. Act-1-2017-Order-(18)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, is pleased to specify the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the state tax

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te Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998 . Explanation- (1) In this Table, "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading or 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

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GST – States – KA.NI.-2-852/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No. KA.NI.-2-852/XI-9(47)/17-U.P. Act-1-2017-Order(19)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by section 55 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, is pleased to specify the Canteen Stores Department , under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per c

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GST – States – KA.NI.-2-853/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No. KA. NI.-2-853/XI-9(47)/17-U.P. Act-1-2017-Order-(20)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, is pleased to exempt on the recommendations of the Council, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the state tax leviable thereon under s

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GST – States – KA.NI.-2-854/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No. KA. NI.-2-854/XI-9(47)/17-U.P. Act-1-2017-Order-(21)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, is pleased to exempt on the recommendations of the Council, intra-State supplies of goods or ser

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Concessional rate of petroleum operations for supply of goods under section 11(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 – GST – States – KA.NI.-2-855/XI-9(47)/17 – Dated:- 30-6-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION Lucknow: Dated: June 30, 2017 No. KA.NI.-2-855/XI-9(47)/ 17-U.P. Act-1-2017-Order- (22) -2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services tax act, 2017 (U.P. Act no. 1 of 2017), the Governor, being satisfied that it is necessary in the public interest so to do, is pleased to exempt on the recommendations of the council, intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the state ta

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der the Marginal field Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy. 2.5% 1 ANNEXURE Condition No. Conditions 1. If,- (a) The goods are supplied to,- (i) The Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the licensee ) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, granted by the Government of India or any State Government on nomination basis; or (ii) an Indian Company or Companies, a foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (Hereinafter referred to as the contractor ) or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under ta contract with the Government of India; or (iii) an Indian Company or Companies, a F

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a duly authorized officer of the directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (i) of clause (a); (ii) is a contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, a certificate from a duly authorized officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for (A) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub-clause, or (B) petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the c

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-clause (ii) of clause (a) under the contract referred to in that sub-clause and containing, the name of such sub- contractor, or (C) petroleum operations or coal bed methane operations, as the case may be, referred to in sub- clause (iii) of clause (a) under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor; (ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor of the licensee or lessee or contractor, as the case may be; (iii) an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by such sub-contractor or licensee or lessee or contractor, as the case may be; (d) where the goods so supplied to the licensee or a sub-contractor of the licensee, or the contractor or a

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ndertaken under a contract referred to in sub-clause (ii) of clause (a), or (C) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a) (ii) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he is the licensee/contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor; (iii) A certificate,- (A) in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be; (B) in the case of a contract entered into by the Gover

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the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorized officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely:- (i) for each quarter in the first year at the rate of 4 per cent. ; (ii) for each quarter in the second year at the rate of 3 per cent.; (iii) for each quarter in the third year at the rate of 2.5 per cent.; and (iv) for each quarter in the fourth year and subsequent years at the rate of 2 per cent., Subject to the maximum of 70 per cent. List [See S.No.1 of the Table

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t/units for specialized services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control fishing (as related to downhole retrieval in oil field operations or coal bed methance operations), well control blowout prevention (BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas/CBM wells including wireline and downhole equipment. (6) All types of casing pipes, drill pipes production tubing, pup joints, connections, coupling, Kelly, cross overs and swages, Drive Pipes. (7) All types of drilling bits, including nozzles, breakers and related tools. (8) All types of oil field chemicals or coal bed methane chemicals including synthetic products used in petroleum or coal bed methane opera

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ndensate, coal bed methane, water, mud, chemicals and related materials. (13) All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survivial craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment. (14) Mobile and skid mounted pipe laying pipe testing and pipe inspection equipment. (15) All types of valves including high pressure valves. (16) Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets. (17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system. (18) Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment. (19) X-band radar transponders, area surveillance sys

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GST – States – KA.NI.-2-856/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No. KA. NI.-2-856/XI-9(47)/17-U.P. Act-1-2017-Order-(23)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), the Governor, on being satisfied that it is necessary in the public interest so to do, is pleased to exempt on the recommendations of the Cou

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GST – States – KA.NI.-2-857/XI-9(47)/17 – Dated:- 30-6-2017 – NOTIFICATION No. KA.NI.-2-857/XI-9(47)/17-U.P. Act-1-2017-Order-(24)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, is pleased to exempt on the recommendations of the Council, intra-State supplies of second hand g

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GST – States – G.O. (P) No. 57/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No 57/ 2017/TAXES Dated, Thiruvananthapuram, 30th June., 2017 Midhunam.,1192 Ashadha 1939 S.R.O.No……../2017.- In exercise of the powers conferred by sub-section (3) of section 1 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9,

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GST – States – G.O. (P) No. 58/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No58/2017/TAXES Dated, Thiruvananthapuram, 30th June.2017 Mithunam, 1192 S.R.O.No……../2017.- In exercise of the powers conferred by section 146 of the Kerala Goods and Service Tax Ordinance 2017 (11 of 2017) the Government of Kerala hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating in registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and eletronic way bill. Explanation.- For the purposes of this notification, www.gst.gov.in means the website managed by the Goods and Service Tax Network, a company incorporated un

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GST – States – G.O. (P) No. 59/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No 59/2017/TAXES Dated, Thiruvananthapuram, 30th June., 2017 S.R.O.No……../2017.- In exercise of the powers conferred by sub-section (2) of section 23 of the Kerala Goods and Services Tax Ordinance 2017 (11 of 2017) the Government of Kerala hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the toal tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Ordinance. 2. This

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GST – States – 07/2017-STATE TAX – Dated:- 30-6-2017 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 07/2017-STATE TAX Shimla-171002, the 30th June, 2017 No.EXN-F(10)-14/2017-Loose.-In exercise of the powers conferred under Section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 24th day of June, 2017. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017,- (a) in rule 1, in the heading, th

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sions of section 171 of the Act or the rules made thereunder. ; (f) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the comm

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GST – States – G.O. (P) No. 60/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No 60/2017/TAXES Dated, Thiruvananthapuram, 30th June., 2017 S.R.O.No……../2017.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Kerala Goods Services Tax Ordinance, 2017 (11 of 2017) (hereinafter referred to as the said Ordinance, the Government, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculated at the rate of, – (i) one percent of the turnover in the

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, sub-heading, heading or chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing coccoa 2 2106 90 20 Pan masala 3 24 All goods, i.e. tobacco and manufactured tobacco substitutes Explanation.- (1) In this table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act 1975 (Central Act 51 of 1975) (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act 1975 (Central Act 51 of 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 not

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GST – States – 10/2017-STATE TAX – Dated:- 30-6-2017 – EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 10/2017-STATE TAX Shimla-171002, the 30th June, 2017 No. EXN-F(10)-14/2017.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. Short Title and Commencement.-(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:- Chapter IV Determination of Value of Supply 27. Value of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or services is for a consideration not wholly in money, the valu

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housand rupees. (2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees. 28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall- (a) be the open market value of such supply; (b) if the open market value is not available, be the value of supply of goods or services of like kind and quality; (c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31,

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nut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.-Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost

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n the following manner, namely:- (a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms o

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of the basic fare in the case of domestic bookings, and at the rate of ten per cent of the basic fare in the case of international bookings of passage for travel by air. Explanation.-For the purposes of this sub-rule, the expression basic fare means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent

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session. (6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. 33. Value of supply of services in case of pure agent.-Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of t

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goods or services in addition to the amount received for supply he provides on his own account. Illustration.-Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A s recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such s

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ued is made; (b) supply of goods or services or both of like kind and quality means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both. Chapter V Input Tax Credit 36. Documentary requirements and conditions for claiming input tax credit.-(1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; (b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax; (c) a debit note issued by a supplier in accordance with the

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ered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to subsection (2) of section 16. (2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished. (3) The r

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stitution shall not avail the credit of,- (i) the tax paid on inputs and input services that are used for non-business purposes; and (ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2; (b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a); (c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR- 2; (d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution. 39. Procedure for distribution of input tax credit by Input Service Distributor.-(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following cond

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cluding the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, C1 , to be calculated by applying the following formula – C1 = (t1÷T) × C where, C is the amount of credit to be distributed, t1 is the turnover, as referred to in section 20, of person R1 during the relevant period, and T is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20; (e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient; (f) the input tax credit on account of central tax and State tax or Union territory tax shall- (i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; (ii

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anner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted. (2) If the amount of input tax credit distri

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e credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,- (a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid; (c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished

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x, Union territory tax and integrated tax exceeds two lakh rupees; (e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, le

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f account. 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.-(1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the total input tax involved on inputs and input services in a tax period, be denoted as T ; (b) the amount of input tax, out of T , attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as T1 ; (c) the amount of input tax, out of T , attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be denot

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upplies during the tax period, and F is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of E/F shall be calculated by taking values of E and F of the last tax period for which the details of such turnover are available, previous to the month during which the said value of E/F is to be calculated; Explanation.-For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (j) the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as D2 , and shall be equal to f

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be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said subrule and- (a) where the aggregate of the amounts calculated finally in respect of D1 and D2 exceeds the aggregate of the amounts determined under sub-rule (1) in respect of D1 and D2 , such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the amounts determined under sub-rule (1) in respect of D1 and D2 exceeds the aggregate of the amounts calcula

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be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerojkti=] fgekpy izns'k] 30 twu] 2017@9 vk"kk<+] 1939 2985 rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger; (c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as A , shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods: Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of A shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and

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se useful life remains during the tax period, be denoted as Tr and shall be the aggregate of Tm for all such capital goods; (g) the amount of common credit attributable towards exempted supplies, be denoted as Te , and calculated as- Te= (E÷ F) x Tr where, E is the aggregate value of exempt supplies, made, during the tax period, and F is the total turnover of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of E/F shall be calculated by taking values of E and F of the last tax period for which the details of such turnover are available, previous to the month during which the said value of E/F is to be calculated; Explanation.-For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seve

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it had been availed by the registered taxable person on such inputs; (b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years. Illustration: Capital goods have been in use for 4 years, 6 month and 15 days. The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= C Input tax credit attributable to remaining useful life= C multiplied by 5/60 (2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax. (3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section

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nished in FORM GSTR-1. 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were

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, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more; (f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or

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equired to mention, for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following

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y five days from the date of the supply of service: Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 48. Manner of issuing invoice.-(1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. (2) The invoice shall be prepared in duplicate, in the case of the supply of ser

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ng alphabets or numerals or special characters -hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) Harmonised System of Nomenclature Code for goods or services; (f) description of goods or services or both; (g) value of supply of goods or services or both taking into account discount or abatement, if any; and (h) signature or digital signature of the supplier or his authorised representative: Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule: Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act. 50. Receipt voucher.-A receipt voucher re

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nter-State trade or commerce; (j) whether the tax is payable on reverse charge basis; and (k) signature or digital signature of the supplier or his authorised representative: Provided that where at the time of receipt of advance,- (a) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.; (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply. 51. Refund voucher.-A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identifica

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r special characters-hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number of the recipient; (e) description of goods or services; (f) amount paid; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and (j) signature or digital signature of the supplier or his authorised representative. 53. Revised tax invoice and credit or debit notes.-(1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:- (a) the word Revised Invoice , wherever applicab

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of the supplier or his authorised representative. (2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of sec

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Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above. (2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46. (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any o

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portation of goods without issue of invoice.- (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity b

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ds are being transported in a semi knocked down or completely knocked down condition – (a) the supplier shall issue the complete invoice before dispatch of the first consignment; (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) the original copy of the invoice shall be sent along with the last consignment. Chapter VII Accounts and Records 56. Maintenance of accounts by registered persons.-(1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vo

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ivery challan issued or received during any tax period. (5) Every registered person shall keep the particulars of – (a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act; (b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter; (c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person. (7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business me

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picting the,- (a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately; (b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal; (c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; (d) details of accounts furnished to every principal; and (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts, showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof. (13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the pr

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challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally. (17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer. (18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force. 57. Generation and maintenance of electronic

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ons of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01, either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person. (2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory. (3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods a

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ly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the – (a) invoice wise details of all – (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons; (b) consolidated details of all – (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due

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h the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38. (2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63

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y include the same in FORM GSTR-2. (8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the – (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons; (b) import of goods and services made; and (c) debit and credit notes, if any, received from supplier. 61. Form and manner of submission of monthly return.-(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under subsection (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the

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of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner. 62. Form and manner of submission of quarterly return by the composition supplier.- (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include the – (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidat

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to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. 63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 64. Form and manner of submission of return by persons providing online information and databas

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hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). 67. Form and manner of submission of statement of supplies through an e-commerce operator.-(1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing det

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(d) invoice or debit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that – (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax

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b-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3

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turn in FORM GSTR-3, namely:- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) credit note number; (d) credit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that – (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a

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ing such claim in FORM GST MIS-1 through the common portal. 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may

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ce.-The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal. 77. Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54. 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.-The following details relating to the supplies made through an e- Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of su

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month in which the discrepancy is made available. (3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3. 80. Annual return.-(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 el

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rough the common portal either directly or through a Facilitation Centre notified by the Commissioner. 82. Details of inward supplies of persons having Unique Identity Number.-(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. 83. Provisions relating to a goods and services tax practitioner.-(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Fa

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ness Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or (iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or (iv) has passed any of the following examinations, namely:- (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India. (2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applic

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ceforth be disqualified under section 48 to function as a goods and services tax practitioner. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order. (6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common

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on submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same. (9) Any registered person opting to furnish his return through a goods and services tax practitioner shall- (a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. (10) The goods and services tax practitioner shall- (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the

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of the person shall be debited by- (a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or (d) any amount of interest that may accrue from time to time. (3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payab

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ortal in FORM GST PMT-04. 86. Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under subrule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, no entry shall be m

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al and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. (3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:- (i) Internet Banking through authorised banks; (ii) Credit card or Debit card through the authorised bank; (iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or (iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by – (a) Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made th

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mon portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan. (7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT-07 through the

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ation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected. Explanation 2.- For the purpose of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 88. Identification number for each transaction.-(1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2). Chapter X Refund 89. Application for refund of tax, interest, penalty, fees or any other amount.-(1) Any person, e

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cer of the Zone; (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone: Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies: Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount

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ment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer; (f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised

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lause (c) or clause (d) or clause (f) of subsection (8) of section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54; Explanation.- For the purposes of this rule- (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression invoice means invoice conforming to the provisions contained in section 31; (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of inpu

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ver of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zerorated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) Relevant period means the period for which the claim has been filed. (5) In the case of refund on account of inverted d

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iling of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. (4) Where deficiencies have been communicated in FORM GST RFD-03 under the State Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). 91. Grant of provisiona

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a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 92. Order sanctioning refund.-(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall

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l, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 93. Credit of the amount of reject

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t payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 95. Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods or services or both were received fro

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hall be deemed to have been filed only when:- (a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3; (2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant m

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x or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD-06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. Welfare Fund shall be 97. Consumer Welfare Fund.-(1) All credits to the Consumer made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court,

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nd Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers – (a) to require any applicant to pr

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g proper utilisation of the grant; (f) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (g) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; (h) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; (i) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; (j) to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring

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hich the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of subsection (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3): Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.-For the purposes of this rule, the expression amount shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records requir

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person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. 100. Assessment in certain cases. -(1) The order of assessment made under subsection (1) of section 62 shall be issued in FORM GST ASMT-13. (2) Th

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ction 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section. (3) The proper officer authorised to conduct audit of the records and books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the fin

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. Form and manner of application to the Authority for Advance Ruling.-(1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed in the manner specified in rule 26. 105. Certification of copies of the advance rulings pronounced by the Authority.-A copy of the advanced ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. 106. Form and manner of appeal to the Appellate Authority for Advance Ruling.- (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee

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;+] 1939 3023 (a) the applicant and the appellant; (b) the concerned officer of central tax and State or Union territory tax; (c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Authority, in accordance with the provisions of sub-section (4) of section 101 of the Act. _______ Chapter – XIII Appeals and Revision 108. Appeal to the Appellate Authority.-(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (1) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgem

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led against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf. 110. Appeal to the Appellate Tribunal.-(1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be

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er appealed against, subject to maximum of twenty five thousand rupees. (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112. 111. Application to the Appellate Tribunal.-(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.-(1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings bef

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Authority or the Appellate Tribunal records in writing the reasons for its admission. (3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity – (a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or (b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.-(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicatin

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Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative. _________ Chapter XIV Transitional Provisions 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.-(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days. Provided that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3, sub-section (3) of section 5, sections

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on (8) of section 140, specify separately the details of stock held on the appointed day; (c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:- (i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law; (ii) the description and value of the goods or services; (iii) the quantity in case of goods and the unit or unit quantity code thereof; (iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and (v) the date on which the receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal. (4) (a) (i

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The scheme shall be available for six tax periods from the appointed date. (b) Such credit of State tax shall be availed subject to satisfying the following conditions, namely:- (i) such goods were not wholly exempt from tax under the Himachal Pradesh Value Added Tax Act, 2005 (ii) the document for procurement of such goods is available with the registered person. (iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2) of rule 1, submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein the details of supplies of such goods effected during the tax period; (iv) the amount of credit allowed shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the Common Portal.(v) the stock of goods on which the credit is availed is so stored that it can be easily i

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to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1. 121. Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly. Chapter XV Anti-Profiteering 122. Constitution of the Authority.- The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council. 123. Constitution of the Standing Committee and Screening Committees.-(1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the S

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amount of pension. (3) The Technical Member shall be paid a monthly salary of ₹ 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group A post carrying the same pay: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of ₹ 2,05,400 reduced by the amount of pension. (4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years. (5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall

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input tax credit to the recipient by way of commensurate reduction in prices; (iii) to order, (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified in the Act; and (d) cancellation of registration under the Act. 128. Examination of application by the Standing Committee and Screening Committee.-(1) The Standing Committee shall, within a period of two months from the date of receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any othe

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credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation. (2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices. (3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:- (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. (4) The Director

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e of any information which is provided on a confidential basis. (2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible. 131. Cooperation with other agencies or statutory authorities.-Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties. 132. Power to summon persons to give evidence and produce documents.-(1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing u

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of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order – (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. Decision to be taken by the majority.-If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 135. Compliance by

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Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules; (c) interested party includesa. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings; (d) Screening Committee means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules. __________ Chapter XVI E-way Rules 138 (1)(a) The person in-charge of a conveyance shall carry with him a goods carriage record, a trip sheet or a log book, as the case may be, and a tax invoice or a bill of supply containing such particulars as may be prescribed, in respect of supply of such goods, meant for the purpose of business, and produce the same before a proper officer inspecting the conveyance at any place. (b) A registered taxable person who imports taxable goods from outside the state and/or who dispatches taxable goods to a place outside the state shall file a declaration in Form XXVI-A appended to the

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or conveyance, the burden of proving that the goods have actually moved out of the State, shall lie on the owner or person-in-charge of the conveyance; Explanation:-All existing checkposts of the Excise and Taxation Department notified under Himachal Pradesh Value Added Tax Act, 2005 will act as e-validation centres for the purpose of this rule. (2) At every station of transport of goods, bus stand or any other station or place of loading or unloading of goods, other than a rail head or a Post Office, when so required by a person or the officer authorised by him, the driver or the owner of goods carriage or the employee of a transport company or goods booking agency shall produce for examination transport receipt and all other documents and account books concerning the goods carried, transported, loaded, unloaded, consigned or received for transport. The proper officer for the purpose of examining that such transport receipts or other documents or account books are in respect of the go

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eport shall be made immediately and in any case within twenty four hours of the detention of the goods by the officer detaining the goods to the Assistant Commissioner incharge of the District or the State Tax Officer incharge of the District or barrier, as the case may be, seeking the latter s permission for the detention of the goods for a period exceeding twenty-four hours, as and when so required and if no intimation to the contrary is received from the latter the former may assume that his proposal has been accepted. (4) For purposes of sub-rule (3), the owner of goods or his representative, the driver or other person-in-charge of the conveyance on behalf of the owner of the goods, shall furnish security, or execute a bond with or without sureties as the officer concerned shall direct. The security bond and the personal bond shall be in Forms XXVIII and XXVIII-A (appended to these rules) respectively. (5)(a) Notwithstanding anything contained in above rules, the following taxable

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pended to these rules will suffice provided the declarations are made before the dispatch of such goods. 5(b) In case of non filing of e-declaration in form XXVI & XXVI-A before the dispatch of taxable goods by a taxable person or shall attract penal action under Section 129 of the Himachal Pradesh Goods and Services Tax Act, 2017. Such e-declaration shall also be furnished electronically in case of single registered taxable person who sells/dispatches goods in a single vehicle to multiple purchasers within the State and a sum total of such multiple dispatches is more than ₹ 30,000/- The owner or person-in-charge of conveyance making declaration in Form XXVIA shall deposit ₹ 10/- as service charge online through the official website of the Excise and Taxation Department. The Commissioner may by notification require a taxable person and/or a transporter making electronic declaration to compulsorily obtain e-clearance on supply of goods from evalidation centres while ente

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GST – States – G.O. (P) No. 61/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.61/ 2017/TAXES Dated, Thiruvananthapuram, 30th June, 2017 ………. 1192 ………… 1939 S.R.O.No………/2017.-In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the said sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table. TABLE Serial Number Section Rate of interes

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GST – States – G.O. (P) No. 62/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.62/ 2017/TAXES; Dated, Thiruvananthapuram, 30 th June, 2017 Mithunam, 1192 S.R.O.No……./2017,- In exercise of the powers conferred by sub-section (1) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby notifies the rate of the State tax of,- (i) 2.5 per cent in respect of goods specified in Schedule I; (ii) 6 per cent in respect of goods specified in Schedule II; (iii) 9 per cent in respect of goods specified in Schedule III; (iv) 14 per cent. in respect of goods specified in Schedule I; (v) 1.5 per cent in respect of goods specified in Schedule V, and; (vi) 0.125 per cent in respect of goods specified in Schedule VI; appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the de

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, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption 6 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 7 0401 Ultra High Temperature (UHT) milk 8 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 9 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 10 0404 Whey, whether

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rts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 18 0507 [Except 050790] Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products 19 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof 20 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 21 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, oth

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nd raisins 32 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 33 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption 34 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 35 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 36 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 37 0903 Maté 38 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 39 0905 Vanilla 40 0906 Cinnamon and cinnamon-tree flowers 41 0907 Cloves (w

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uckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name 54 1101 Wheat or meslin flour put up in unit container and bearing a registered brand name 55 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name 56 1103 Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name 57 1104 Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains] 58 1105 Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name 59 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90],

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, other than of seed quality 71 1208 Flour and meals of oil seeds or oleaginous fruits, other than those of mustard 72 1210 Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin 73 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 74 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 75 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 76 1301 Compounded asafoetida commonly known as heeng 77 1401 Vegetable materials of a kind used primarily for plaiting (for examp

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chemically modified 84 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified 85 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified 86 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified 87 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified 88 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 89 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 90 1518 Vegetable fats and oils and their fractions, boiled, oxidised, de

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-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets 105 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [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] 106 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [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] 107 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats o

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, andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths 117 2509 Chalk 118 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk 119 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 120 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less 121 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated 122 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 123 2515 [Except 2515 12 10, 2515 12 20, 2515 12 90] Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] 124 2516 [Except 2516 11 00, 2516

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); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure 129 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders 130 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement 131 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 132 2524 Asbestos 133 2525 Mica, including splitting; mica waste 134 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc 135 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 136

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tes 147 2609 Tin ores and concentrates 148 2610 Chromium ores and concentrates 149 2611 Tungsten ores and concentrates 150 2612 Uranium or thorium ores and concentrates 151 2613 Molybdenum ores and concentrates 152 2614 Titanium ores and concentrates 153 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates 154 2616 Precious metal ores and concentrates 155 2617 Other ores and concentrates 156 2618 Granulated slag (slag sand) from the manufacture of iron or steel 157 27 Bio-gas 158 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal 159 2702 Lignite, whether or not agglomerated, excluding jet 160 2703 Peat (including peat litter), whether or not agglomerated 161 2704 Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon 162 2705 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons 163 2706 Tar distilled from coal, from lignite or from peat 164 2710 Ker

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diagnostic test kits, specified in List 1 appended to this SCHEDULE 181 30 Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule 182 3101 All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name 183 32 Wattle extract, quebracho extract, chestnut extract 184 3202 Enzymatic preparations for pre-tanning 185 3307 41 00 Agarbatti 186 3402 Sulphonated castor oil, fish oil or sperm oil 187 3605 00 10 Handmade safety matches Explanation.- For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: – (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging 188 4001 Natural rubber, balata, gutta-percha, guayule, chicle and simi

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on, whether or not split, but not further prepared 196 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 197 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 198 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 199 4801 Newsprint, in rolls or sheets 200 4823 Kites 201 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 202 5004 to 5006 Silk yarn 203 5007 Woven fabrics of silk or of silk waste 204 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 205 5105 Wool and fine or coarse animal hair, carded or combed 206 5106 to 5110 Yarn of wool or of animal hair 207 5111 to 5113 Woven fabrics of wool or of animal hair 208 5201 to 5203 Cotton and Cotton waste 209 5204 Cotton sewing thread, whether or not put up

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,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal 221 60 Knitted or crocheted fabrics [All goods] 222 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 223 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding ₹ 1000 per piece 224 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ₹ 1000 per piece 225 64 Footwear having a retail sale price not exceeding ₹ 500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself 226 6901 00 10 Bricks of fossil meals or similar siliceous earths 227 6904 10 00 Building bricks 228 6905 10 00 Earthen or roofing tiles 229 7018 Glass beads 230 84 Pawan Chakki that is Air Based Atta Chakki 231 8413, 8413 91 Hand pumps and parts thereof 232 8419 19 Solar water heater

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or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 239 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 240 8606 Railway or tramway goods vans and wagons, not self-propelled 241 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 242 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 243 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 244 8802 Other aircraft (for example, helicopters, aeroplanes), other than those f

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artificial kidney 256 90 or any other Chapter Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 257 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this SCHEDULE 258 9405 50 31 Kerosene pressure lantern 259 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 260 9603 10 00 Broomsticks 261 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 262 9705 Numismatic coins 263 9804 Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use List 1 [See Sl. No.180 of the SCHEDULE I] (1) Amikacin (2) Amphotericin-B (3) Amrinone (4) Aprotinin (5) Baclof

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holic Acid (48) Vancomycin (49) Vasopressin (50) Vecuronium Bromide (51) Zidovudine (52) 5-Fluorouracil (53) Pegulated Liposomal Doxorubicin Hydrochloride injection (54) Ketoanalogue preparation of essential amino acids (55) Pergolide (56) Kit for bedside assay of Troponin-T (57) Solution for storing, transporting, flushing donor organs for transplant (58) Miltefosine (59) Milrinone Lactate (60) Methoxy Isobutile Isonitrile (MIBI) (61) Haemophilus Influenzae Type b Vaccine (62) Mycophenolate Sodium (63) Verteporfin (64) Daclizumab (65) Ganciclovir (66) Drotrecoginalfa (activated) (67) Eptacogalfa activated recombinant coagulation factor VIIa (68) Muromonab CD3 (69) Japanese encephalitis vaccine (70) Valganciclovir (71) Low molecular weight heparin (72) Efavirenz (73) Emtricitabine; (74) Azathioprine; (75) Antinomycin D; (76) Cytosine Arabinoside (Cytarabine); (77) Vinblastine Sulphate (78) Vincristine; (79) Eurocollins Solution; (80) Everolimus tablets/dispersible tablets; (81) Poracta

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ed 13-valent suspension for injection (114) Micafungin sodium for injection (115) Bevacizumab (116) Raltegravir potassium (117) Rotavirus Vaccine (Live Oral Pentavalent) (118) Pneumococcal Polysaccharide Vaccine (119) Temsirolimus Concentrate for infusion for injection (120) Natalizumab (121) Octreotide (122) Somatropin (123) Aurothiomalate Sodium (124) Asparaginase (125) Agglutinating Sera (126) Anti-Diphtheria Normal Human Immunoglobulin (127) Anti-human lymophocyte immunoglobulin IV (128) Anti-human thymocyte immunoglobulin IV (129) Anti-Pertussis Normal Human Immunoglobulin (130) Anti-Plague serum (131) Anti-Pseudomonas Normal Human Immunoglobulin (132) Basiliximab (133) Beractant Intra-tracheal Suspension (134) Blood group sera (135) Botulinum Toxin Type A (136) Burn therapy dressing soaked in gel (137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders (138) Bovine Albumin (139) Bretyleum Tossylate (140) Calcium Disodium Edetate (141) Carmustine (142) Cesium

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s vaccine [Vero-cell] (174) Intravenous amino acids (175) Intravenous Fat Emulsion (176) Iopamidol (177) Iohexol (a) Indium(III) inbleomycin (b) Indium113 Sterile generator and elution accessories (c) Indium113 in brain scanning kit (d) Indium113 in liver scanning kit (178) Iscador, CLIA diagnostic kits (179) Levodopa with benserazine (180) Lenograstim (181) Meningococcoal A and C combined vaccine with diluant solvent (182) Methicillin (183) Metrizamide Inj with diluant (184) Monocomponent insulins (185) Mycophenolate Mofetil (186) Normal Human plasma (187) Normal Human immunoglobulin (188) Nuclear magnetic resonance contrast agent (189) Normal Human serum Albumin (190) Penicillamine (191) Pentamidine (192) Penicillinase (193) Poliomyelitis vaccine (inactivated and live) (194) Potassium Aminobenzoate (195) Porcine Insulin Zinc Suspension (196) Prednimustine (197) Porcine and Bovine insulin (198) Purified Chick Embryo Cell Rabies Vaccine (199) Pyridostigmine (200) Pneumocystis cariniiI

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Disodium and Potassium Clavulanate combination (227) Vindesin Sulphate (228) X-ray diagnostic agents, the following:- (a) Propylidone (b) Ethyliodophenylundecylate (c) Iodipammide methyl glucamine (d) Lipidollutra fluid (e) Patentblue (f) Zalcitabine (229) Zoledronic Acid (230) Anti-Haemophilic Factors Concentrate (VIII and IX) List 2 [See S.No.181 of the SCHEDULE I] (1) Streptomycin (2) Isoniazid (3) Thiacetazone (4) Ethambutol (5) Sodium PAS (6) Pyrazinamide (7) Dapsone (8) Clo- fazamine (9) Tetracycline Hydrochloride (10) Pilocarpine (11) Hydrocortisone (12) Idoxuridine (13) Acetazolamide (14) Atro- pine (15) Homatroprn (16) Chloroquine (17) Amodiaquine (18) Quinine (19) Pyrimethamine (20) Sulfametho pyrezine (21) Diethyl Carbamazine (22) Arteether or formulation of artemisinin. List 3 [See Sl.No.257 of the SCHEDULE I] (A) (1) Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Eras

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nt for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines (3) Braille paper (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind (7) Assistive listening devices, audiometers (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and

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ed, put up in unit containers 11 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 12 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 13 0406 Cheese 14 0801 Brazil nuts, dried, whether or not shelled or peeled 15 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 16 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried 17 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 18 1108 Starches; inulin 19 1501 Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 20 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503 21

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cluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 28 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 29 1602 Other prepared or preserved meat, meat offal or blood 30 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 31 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 32 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 33 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 34 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 35 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 36 2004 Other vegetables prepared or preserved otherwise than by vineg

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ing added sugar or other sweetening matter 42 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 43 2102 Yeasts and prepared baking powders 44 2103 [other than 2103 90 10, 2103 90 30, 2103 90 40] Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning 45 2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi 46 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form 47 2202 90 10 Soya milk drinks 48 2202 90 20 Fruit pulp or fruit juice based drinks 49 2202 90 90 Tender coconut water put up in unit container and bearing a registered brand name 50 2202 90 30 Beverages containing milk 51 2515 12 10 Marble and travertine blocks 52 2516 Granite blocks 53 28 Anaesthetics 54 28 Potassium Iodate 55 28 Steam 56 28 Micronutrients, which are covered under serial number 1(f) of Schedule 1

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tic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments 63 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Biochemic systems medicaments, put up for retail sale 64 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 65 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical

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Ball pen ink 72 3306 10 10 Tooth powder 73 3307 41 00 Odoriferous preparations which operate by burning [other than agarbattis] 74 29, 30, 3302 Following goods namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO), d. De-mentholised oil (DMO), e. Spearmint oil, f. Mentha piperita oil 75 3406 Candles, tapers and the like 76 3701 Photographic plates and film for x-ray for medical use 77 3705 Photographic plates and films, exposed and developed, other than cinematographic film 78 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films 79 3818 Silicon wafers 80 3822 All diagnostic kits and reagents 81 3926 Feeding bottles 82 3926 Plastic beads 83 4007 Latex Rubber Thread 84 4014 Nipples of feeding bottles 85 4015 Surgical rubber gloves or medical examination rubber gloves 86 4107 Leather further prepared after tanning or c

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or any Chapter The following goods, namely: – a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues 93 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like 94 4405 Wood wool; wood flour 95 4406 Railway or tramway sleepers (cross-ties) of wood 96 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] 97 4415 Packing cases, boxes, crates, drums and similar pack

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cluded or specified, Parts of domestic decorative articles used as tableware and kitchenware] 102 4501 Natural cork, raw or simply prepared 103 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials 104 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah 105 4701 Mechanical wood pulp 106 4702 Chemical wood pulp, dissolving grades 107 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 108 4704 Chemical wood pulp, sulphite, other than dissolving grades 109 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes 110

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18 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 119 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size 120 4811 Aseptic packaging paper 121 4817 30 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 122 4819 Cartons, boxes and cases of corrugated paper or paper board 123 4820 Exercise book, graph book, & laboratory note book and notebooks 124 4823 Paper pulp moulded trays 125 48 Paper splints for matches, whether or not waxed, Asphaltic roofing sheets 126 4904 00 00 Music, printed or in manuscript, whether or not bound or illustra

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inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices 133 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool 134 5602 Felt, whether or not impregnated, coated, covered or laminated 135 5603 Nonwovens, whether or not impregnated, coated, covered or laminated 136 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics 137 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread 138 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, g

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705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom 147 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 148 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 149 5803 Gauze, other than narrow fabrics of heading 5806 150 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006 151 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 152 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled b

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ed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 158 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 159 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon 160 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 161 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 162 5905 Textile wall coverings 163 5906 Rubberised textile fabrics, other than those of heading 5902 164 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

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tton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles 169 61 Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ 1000 per piece 170 62 Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹ 1000 per piece 171 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding ₹ 1000 per piece 172 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas

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7615 Table, kitchen or other household articles of aluminium; Utensils 187 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 188 8214 Paper knives, Pencil sharpeners and blades therefor 189 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware 190 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 191 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 192 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 193 8414 20 10 Bicycle pumps 194 8414 20 20 Other hand pumps 195 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps 196 8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground

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cc) 208 8712 Bicycles and other cycles (including delivery tricycles), not motorised 209 8714 Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 210 8716 20 00 Self-loading or self-unloading trailers for agricultural purposes 211 8716 80 Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles 212 90 or any other Chapter Blood glucose monitoring system (Glucometer) and test strips 213 90 or any other Chapter Patent Ductus Arteriousus / Atrial Septal Defect occlusion device 214 9001 Contact lenses; Spectacle lenses 215 9002 Intraocular lens 216 9004 Spectacles, corrective 217 9017 20 Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 218 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments 21

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sure lantern, petromax, glass chimney, and parts thereof 226 9405 LED lights or fixtures including LED lamps 227 9405 LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) 228 9503 Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] 229 9504 Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] 230 9506 Sports goods other than articles and equipments for general physical exercise 231 9507 Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy birds (other than those of heading 9208) and similar hunting or shooting requisites 232 9608 Pens [other than Fountain pens, stylograph pens] 233 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor s chalk 234 9615 Combs, hair-slides and the like; hairpins, curling pins,

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(5) of section 15 of the Kerala Goods and Services Tax Ordinance, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) Lottery run by State Governments means a lottery not allowed to be sold in any state other than the organising state. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. SCHEDULE III – 9% Sl. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3) 1 0402 91 10, 0402 99 20 Condensed milk 2 1107 Malt, whether or not roasted 3 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 4 1404 90 10 Bidi wrapper leaves (tendu) 5 1404 90 50 Indian katha 6 1517 10 All goods i.e. Margarine, Linoxyn 7 1520 00 00 Glyc

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, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 15 1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] 16 1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] 17 2101 20 All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 18 2103 90 10 Curry paste 19 2103 90 30 Mayonnaise and salad dressings 20 2103 90 40 Mixed condiments and mixed seasoning 21 2104 Soups

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nufacture of iron or steel 29 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 30 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste 31 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene 32 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars 33 2710 Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diese

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t, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 39 28 All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] 40 29 All organic chemicals other than giberellic acid 41 30 Nicotine polacrilex gum 42 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 43 3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 44 3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 45 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers 46 3201 Tanning extracts of vegetable or

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Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined 52 3207 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry 53 3211 00 00 Prepared driers 54 3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 55 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink) 56 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential

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306 10 20 Dentifices – Toothpaste 61 3401 [except 340130] Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap 62 3404 Artificial waxes and prepared waxes 63 3407 Preparations known as dental wax or as dental impression compounds , put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 64 3501 Casein, caseinates and other casein derivatives; casein glues 65 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 66 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excludi

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t, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) 75 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 76 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 77 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed 78 3706 Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films 79 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use 80 3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pas

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and similar products 88 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 89 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 90 3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 91 3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 92 3816 Refractory cements, mortars, concretes and similar co

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iodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 100 3901 to 3913 All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms 101 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 102 3915 Waste, parings and scrap, of plastics 103 3916 Monofilament of which any cr

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; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Nonconjugated diene rubber (EPDM) 113 4003 Reclaimed rubber in primary forms or in plates, sheets or strip 114 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom 115 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 116 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 117 4007 Vulcanised rubber thread and cord, other than latex rubber thread 118 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 119 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, e

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her materials excluding wicker work or basket work 131 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103. 132 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 133 4304 Artificial fur and articles thereof 134 4403 Wood in the rough 135 4407 Wood sawn or chipped 136 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [other than for match splints] 137 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded

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806 20 00, 4806 40 10] Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) 147 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 148 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 149 4812 Filter blocks, slabs and plates, of paper pulp 150 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 151 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of

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s forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books] 155 4821 Paper or paperboard labels of all kinds, whether or not printed 156 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 157 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper] 158 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 159 5402, 5404, 5406 All synthetic filament yarn such as nylon, polyester, acrylic, etc. 160 5403, 5405, 5406 All artificial filament yarn such as viscose rayon, Cuprammonium, etc. 161 5501, 5502 Synthetic or artificial filament tow 162 5503, 5504, 5506, 5507 Synthetic or artificial staple

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ateaux and manchons (including slit manchons), of felt 173 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 174 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 175 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed 176 6506 Other headgear, whether or not lined or trimmed 177 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 178 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics,

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s or of similar siliceous earths 185 6906 Salt Glazed Stone Ware Pipes 186 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 187 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 188 7001 Cullet and other waste and scrap of glass; glass in the mass 189 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked 190 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 191 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) 192 7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not opt

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on or steel 200 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 201 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 202 7207 Semi-finished products of iron or non-alloy steel 203 7208 to 7212 All flat-rolled products of iron or non-alloy steel 204 7213 to 7215 All bars and rods, of iron or non-alloy steel 205 7216 Angles, shapes and sections of iron or non-alloy steel 206 7217 Wire of iron or non-alloy steel 207 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 208 7219, 7220 All flat-rolled products of stainless steel 209 7221, 7222 All bars and rods, of stainless steel 210 7223 Wire of stainless steel 211 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 212 7225, 7226 All flat-rolled products of other alloy steel 213 7227, 7228 All bars and rods of other alloy steel. 214 7229 Wire of other alloy steel 215 7301 Sheet pil

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example, couplings, elbows, sleeves), of iron or steel 222 7308 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] 223 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 224 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated,

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ts, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel 233 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included 234 7320 Springs and leaves for springs, of iron and steel 235 7321 LPG stoves 236 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 237 7325 Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system 238 7326 Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture

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opper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 253 7419 91 00 Metal castings 254 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy 255 7502 Unwrought nickel 256 7503 Nickel waste and scrap 257 7504 Nickel powders and flakes 258 7505 Nickel bars, rods, profiles and wire 259 7506 Nickel plates, sheets, strip and foil 260 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 261 7508 Other articles of nickel 262 7601 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods 263 7602 Aluminium waste and scrap 264 7603 Aluminium powders and flakes 265 7604 Aluminium bars, rods and profiles 266 7605 Aluminium wire 267 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 268 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plas

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4 Stranded wires and cables 276 7616 Other articles of aluminium 277 7801 Unwrought lead 278 7802 Lead waste and scrap 279 7804 Lead plates, sheets, strip and foil; lead powders and flakes 280 7806 Other articles of lead (including sanitary fixtures and Indian lead seals) 281 7901 Unwrought zinc 282 7902 Zinc waste and scrap 283 7903 Zinc dust, powders and flakes 284 7904 Zinc bars, rods, profiles and wire 285 7905 Zinc plates, sheets, strip and foil 286 7907 Other articles of zinc including sanitary fixtures 287 8001 Unwrought tin 288 8002 Tin waste and scrap 289 8003 Tin bars, rods, profiles and wire 290 8007 Other articles of tin 291 8101 to 8112 Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including

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achine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 299 8208 Knives and cutting blades, for machines or for mechanical appliances 300 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets 301 8210 00 00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink 302 8213 00 00 Scissors, tailors' shears and similar shears, and blades therefor 303 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 304 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

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topes separation 310 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers 311 8403 Central heating boilers other than those of heading 8402 312 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 313 8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 314 8406 Steam turbines and other vapour turbines 315 8410 Hydraulic turbines, water wheels, and regulators therefor 316 8411 Turbo-jets, turbo-propellers and other gas turbines – turbo-jets 317 8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine

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er than dish washing machines] 324 8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery] 325 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged] 326 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 327 8426 Ship s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 328 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 329 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 330

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g or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] 336 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 337 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 338 8446 Weaving machines (looms) 339 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 340 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop moti

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ins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 344 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 345 8455 Metal-rolling mills and rolls therefor 346 8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes 347 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 348 8458 Lathes (including turning centres) for removing metal 349 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 350 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal,

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r working wood, cork, bone, hard rubber, hard plastics or similar hard materials 356 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand 357 8467 Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor 358 8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances 359 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers 360 8471 Automatic data processing machines and un

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ssware 365 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 366 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] 367 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 368 8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 369 8482 Ball bearing, Roller Bearings 370 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines

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ipment for the heat treatment of materials by induction or dielectric loss 378 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 379 8517 Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 380 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, mounted in their enclosures]; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; 381 8521 Video recordin

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itable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 390 8539 Electrical Filaments or discharge lamps 391 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) 392 8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals 393 8542 Electronic integrated circuits 394 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter 395 8544 Winding Wires; Coaxial cables; Optical Fiber 396 8545 Carbon electrodes 397 8546 Electrical insulators of any material 398 8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machin

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405 8804 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof 406 8805 Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof 407 8908 00 00 Vessels and other floating structures for breaking up 408 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 409 9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] 410 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 411 9004 Spectacles [other than corrective]; goggles and the like, corrective, protective or o

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r chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 418 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 419 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 420 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations 421 9031 Measuring or checking instruments, appliances and machines, not spe

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killers, line-throwing guns) 432 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 433 9305 Parts and accessories of articles of headings 9301 to 9304 434 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 435 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 436 9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 437 9403 Bamboo furniture 438 9404 Coir mattresses, cotton pillows, mattress and quilts 439 9406 Prefabricated buildings 440 9503 Electronic Toys like tric

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not framed 449 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes 450 9620 00 00 Monopods, bipods, tripods and similar articles 451 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic develo

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g less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers wares of heading 1905] 7 1905 32 Waffles and wafers coated with chocolate or containing chocolate 8 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 9 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations f

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polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 21 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 22 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 23 3213 Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 24 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 25 3303 Perfumes and toilet waters 26 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicu

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s and antiperspirants 30 3401 30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 31 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 32 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 33 3

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for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 39 3813 Preparations and charges for fire-extinguishers; charged fireextinguishing grenades 40 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 41 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 42 3820 Anti-freezing preparations and prepared de-icing fluids 43 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics 44 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 45 3926 [other than 3926 40 11, 3926 90 10] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than b

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ers and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and shopping bags, of artificial plastic material, of cotton, or of jute, Vanity bags, Handbags of other materials excluding wicker work or basket work] 53 4203 Articles of apparel and clothing accessories, of leather or of composition leather 54 4205 Other articles of leather or of composition leather 55 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 56 4303 Articles of apparel,

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r wall coverings; window transparencies of paper 66 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit 67 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 68 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 69 6801 Setts, curbstones and flagstones, of natural stone (except slate) 70 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone 71 6803 Worked slate and articles of slate or of agglomerated slate 72 6807 Articles of asphalt o

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ether or not reinforced, other than goods of heading 6811 or 6813 77 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 78 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 79 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included 80 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths 81 6904 Ceramic flooring blocks, support or filler tiles and the like 82 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic cons

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1 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 92 7006 00 00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 93 7007 Safety glass, consisting of toughened (tempered) or laminated glass 94 7008 Multiple-walled insulating units of glass 95 7009 Glass mirrors, whether or not framed, including rear-view mirrors 96 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like 97 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 98 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other

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103 7418 All goods other than utensils i.e. sanitary ware and parts thereof of copper 104 7419 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 105 7610 10 00 Doors, windows and their frames and thresholds for doors 106 7615 All goods other than utensils i.e. sanitary ware and parts thereof 107 8212 Razors and razor blades (including razor blade blanks in strips) 108 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] 109 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings

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use solely or principally with the engines of heading 8407 or 8408 117 8413 Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 118 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 119 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 120 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 121 8419 Storage water heaters, non-electric [8419 19] (other than solar

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eights of all kinds 124 8424 Fire extinguishers 125 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 126 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 127 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 128 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers 129 8443 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 130 8450 Household or laundry-type washing machines, including m

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es and shaft couplings (including universal joints) 136 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 137 8504 Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] 138 8506 Primary cells and primary batteries 139 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 140 8508 Vacuum cleaners 141 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 142 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor 143 8511 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal

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n those of heading 8545 147 8517 ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40] 148 8518 Single loudspeakers, mounted in their enclosures [8518 21 00], Audiofrequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] 149 8519 Sound recording or reproducing apparatus 150 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 151 8525 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video cameras recorders [other than CCTV] 152 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 153 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 154 8528 Monitors and projectors, not

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ng 1,000 volts : connectors for optical fibres optical fibres, bundles or cables 159 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 160 8539 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] 161 8544 Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] 162 8545 Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) 163 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any m

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motor vehicles of headings 8701 to 8705 169 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 170 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 171 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 172 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 173 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 174 8714 Parts and accessories of vehicles of headings 8711 and 8713 175 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural

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9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 185 9012 Microscopes other than optical microscopes; diffraction apparatus 186 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 187 9014 Direction finding compasses; other navigational instruments and appliances 188 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 189 9016 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 190 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension gene

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nts, unassembled or partly assembled (movement sets); incomplete watch movements, assembled; rough watch movements 199 9111 Watch cases and parts thereof 200 9112 Cases for other than clocks, and parts thereof 201 9113 Watch straps, watch bands and watch bracelets, and parts thereof 202 9114 Other watch parts 203 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 204 9202 Other string musical instruments (for example, guitars, violins, harps) 205 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 206 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 207 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 208 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing b

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hlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 215 9504 Video games consoles and Machines 216 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 217 9506 Articles and equipment for general physical exercise, gymnastics, athletics 218 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 219 9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 220 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other mo

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ow dressing 227 9804 All dutiable articles intended for personal use 228 – Lottery authorized by State Government Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Kerala Goods and Services Tax Ordinance, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) Lottery authorized by State Governments means a lottery which is authorized to be sold in State other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010 SCHEDULE V – 1.5% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of

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not further worked than semi-manufactured 8 7108 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form 9 7109 Base metals or silver, clad with gold, not further worked than semimanufactured 10 7110 Platinum, unwrought or in semi-manufactured forms, or in powder form 11 7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured 12 7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. 13 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 14 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 15 7115 Other articles of precious metal or of metal clad with precious metal 16 7116 Articles of natural or cultured pearls,

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used in relation to such specified goods for the purpose of indicating, or so as 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, and which is registered under the Trade Marks Act, 1999. (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 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 notification. 2. This notification shall come into force with effect from the 1st day of July, 2017. By order of Governor, MINHAJ ALAM Secretary to Government Explanatory Note (This does not form part of the notifi

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GST – States – G.O. (P) No. 65/2017/TAXES – Dated:- 30-6-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.65/ 2017/TAXES Dated, Thiruvananthapuram, 30th June, 2017 …….Mithunam, 1192 …..Ashadha, 1939 S.R.O.No…………/2017.- In exercise of the powers conferred by sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as

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w silk or silk worm cocoons for supply of silk yarn Any registered person 5 – Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (Central Act 17 of 1998). Explanation. – (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975)

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GST – States – 3/2/2006-Fin(R&C)(9) – Dated:- 30-6-2017 – Notification 3/2/2006-Fin(R&C)(9) Dated: 30.06.2017 In exercise of the powers conferred by section 164 of the Goa Goods and Services tax Act, 2017 (Goa Act 4 of 2017) and all other powers enabling it in this behalf, the Government of Goa, hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Goa Goods and Services Tax (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017. (i) In the Goa Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:- Chapter IV Determination of Value of Supply 27. Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,- (a) be the open market value of such supply; (b) if the open market value is not a

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r that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees. 28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.- The value of the supply of goods or services or both between distinct persons as specified in subsection (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall- (a) be the open market value of such supply; (b) if the open market value is not available, be the value of supply of goods or services of like kind and quality; (c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30 or rule 31, in that order: Provided that where the goods are intended for further supply as such by the recipient, the

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a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five hundred rupees per quintal. (b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order. 30. Value of supply of goods or services or both based on cost.- Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such

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lue shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India. Provided also that a person supplying the services may exercise the option to ascertain the value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of

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are in the case of international bookings of passage for travel by air. Explanation.- For the purposes of this sub-rule, the expression basic fare means that part of the air fare on which commission is normally paid to the air travel agent by the airlines. (4) The value of supply of services in relation to life insurance business shall be,- (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from the policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply where the entire premium paid

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p) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. 33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii)

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Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A s recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Act. 35. Value of suppl

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her supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both. Chapter V Input Tax Credit 36. Documentary requirements and conditions for claiming input tax credit.- (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,- (a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; (b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to the payment of tax; (c) a debit note issued by a supplier in accordance with the provisions of section 34; (d) a bill of entry or any similar document prescribed under t

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s or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice: Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. (2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished. (3) The registered person shall be liable to pay interest at the rate notified under subsection (

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that are used for non-business purposes; and (ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2; (b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a); (c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2; (d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution. 39. Procedure for distribution of input tax credit by Input Service Distributor.- (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely,- (a) the input tax credit available for distribution in a month shall be

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gistered for any reason, shall be the amount, C1 , to be calculated by applying the following formula- C1 = (t1÷T) × C where, C is the amount of credit to be distributed, t1 is the turnover, as referred to in section 20, of person R1 during the relevant period, and T is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20; (e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient; (f) the input tax credit on account of central tax and State tax or Union territory tax shall- (i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; (ii) in respect of a recipient located in a State or Union territory other than that of the I

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table to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted. (2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of

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of the said sub-section, shall be subject to the following conditions, namely,- (a) the input tax credit on capital goods, in terms of clauses (c) and (d) of subsection (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person. (b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid; (c) the declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods- (i) on the day imme

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it claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal. (2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods. 41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the common portal alon

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ervices and reversal thereof.- (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,- (a) the total input tax involved on inputs and input services in a tax period, be denoted as T ; (b) the amount of input tax, out of T , attributable to inputs and input services intended to be used exclusively for the purposes other than business, be denoted as T1 ; (c) the amount of input tax, out of T , attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be denoted as T2 ; (d) the amount of input tax, out of T , in respect of inputs and input service

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person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of E/F shall be calculated by taking values of E and F of the last tax period for which the details of such turnover are available, previous to the month during which the said value of E/F is to be calculated; Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (j) the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as D2 , and shall be equal to five per cent. of C2; and (k) the remainder of the common credit shall be the eligible inpu

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turn for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and- (a) where the aggregate of the amounts calculated finally in respect of D1 and D2 exceeds the aggregate of the amounts determined under sub-rule (1) in respect of D1 and D2 , such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the amounts determined under sub-rule (1) in respect of D1 and D2 exceeds the aggregate of the amounts calculated finally in respect of D1 and D2 , such excess amount shall be claimed as credit by th

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shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zerorated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger; (c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as A , shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods: Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of A shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount A shall be credited to the electronic credit ledger; Explanation.- An item of capital goods declared under clause (a) on its receipt shall not a

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attributable towards exempted supplies, be denoted as Te , and calculated as- Te= (E÷ F) x Tr where, E is the aggregate value of exempt supplies, made, during the tax period, and F is the total turnover of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of E/F shall be calculated by taking values of E and F of the last tax period for which the details of such turnover are available, previous to the month during which the said value of E/F is to be calculated; Explanation.- For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (h) the amount Te along with the applicable interest shall, during e

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useful life in months shall be computed on pro-rata basis, taking the useful life as five years. Illustration: Capital goods have been in use for 4 years, 6 month and 15 days. The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= C Input tax credit attributable to remaining useful life= C multiplied by 5/60 (2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax. (3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. (4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the details of t

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s or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, it shall be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out and the said supply shall be declared in FORM GSTR-1 and the principal shall be liable to pay the tax along with applicable interest. Explanati

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que for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more; (f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both; (k) taxable value of the supply of goods or services or both tak

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uired to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of subsection (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under subsection (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: Provided also th

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non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 48. Manner of issuing invoice.- (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. (2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and (b) the duplicate copy being marked a

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king into account discount or abatement, if any; and (h) signature or digital signature of the supplier or his authorised representative: Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule: Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act. 50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue

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lause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) number and date of receipt voucher issued in accordance with the provisions of rule 50; (f) description of goods or services in respect of which refund is made; (g) amount of refund made; (h) rate of tax (Central tax, State tax, integrated tax, Union territory tax or cess); (i) amount of tax paid in respect of such goods or services (Central tax, State tax, integrated tax, Union territory tax or ces

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ax, integrated tax, Union territory tax or cess); (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and (j) signature or digital signature of the supplier or his authorised representative. 53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:- (a) the word Revised Invoice , wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; (c) nature of the document; (d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (e) date of issue of the document; (f) name, address and Goods and Ser

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vised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words INPUT TAX CREDIT NOT ADMISSIBLE . 54. Tax invoice in special cases.- (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (b) a consecutive serial number not exceeding six

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e a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46. (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consigner and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, Goods and Services Tax Identification Number of the person liable for paying tax whether as consigner, consignee or goods transport agency, and also containing other information as m

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or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- (i) date and number of the delivery challan; (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered; (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered; (iv) Harmonised System of Nomenclature code and description of goods; (v) quantity (provisional, where the exact quantity being supplied is not known); (vi) taxable value; (vii) tax rate and tax amount – Central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and (ix) signature. The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:- (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) th

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invoice shall be sent along with the last consignment. Chapter VII Accounts and Records 56. Maintenance of accounts by registered persons.- (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers. (2) Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the balance of stock including raw materials, finished goods, scrap and wastage ther

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s stored during transit along with the particulars of the stock stored therein. (6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person. (7) Every registered person shall keep the books of account at the principal place of business and books of account relating to additional place of business mentioned in his certificate of registration and such books of account shall include any electronic form of data stored on any electronic device. (8) Any entry in registers, accounts and documents shall not be erased, effaced or overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be scored out under attestation and thereafter, the correct entry shall be recorded and where the registers and other documents are maintained electronically,

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ed to every principal; and (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal. (12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof. (13) Every registered person supplying services shall maintain the accounts showing quantitative details of goods used in the provision of services, details of input services utilised and the services supplied. (14) Every registered person executing works contract shall keep separate accounts for works contract showing- (a) the names and addresses of the persons on whose behalf the works contract is executed; (b) description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; (c) description, value and quantity (wherever applicable) of goo

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y of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer. (18) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force. 57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time. (2) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format. (3) Where the acc

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nion territory shall be deemed to be enrolled in the State or Union territory. (3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner. (4) Subject to the provisions of rule 56,- (a) any person engaged in the business of transporting goods shall maintain records of goods transported, delivered and goods stored in transit by him alongwith the Goods and Services Tax Identification Number of the registered consigner and consignee for each of his branches. (b) every owner or operator of a warehouse or godown shall maintain books of accounts with respect to the period for which particular goods remain in the warehouse, including the particulars relating to dispatch, movement, receipt and disposal of such goods. (5) The owner or the operator of the godown shall store the goods in such manner that they can be identi

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nregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifi

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plies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to nontaxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal and the said recipient may include the same in FORM GSTR-2. (

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son referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a nonresident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. (3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Pa

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l, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include the- (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annua

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on portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 64. Form and manner of submission of return by persons providing online information and database access or retrieval services.- Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. 65. Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of detai

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n sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). 67. Form and manner of submission of statement of supplies through an e-commerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8. 68. Notice to non-filers of returns.- A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who

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e as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that- (i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTROFFICIAL 2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return; (ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 70. Final acceptance of input tax credit and communication thereof.- (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in subsection (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of input tax credit in respect of any tax period which had been communi

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of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation.- For the purposes of this rule, it is hereby declared that- (i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient; (ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match t

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Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that- (i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return. (ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return. 74. Final acceptance of reduction in output tax liability and communication ther

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able to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the

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his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54. 78. Matching of details furnished by the e- Commerce operator with the details furnished by the supplier.- The following details relating to the supplies made through an e- Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1, (a) State of place of supply; and (b) net taxable value: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. 79. Communication and rectification of discrepancy in details furnished by th

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STR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3. 80. Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under subsection (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B. (3) Every registered person w

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aim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. 83. Provisions relating to a goods and services tax practitioner.- (1) An applica-tion in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely:- (a) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise an

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ation of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India. (2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled: Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: Provided further tha

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FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal: Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner. (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outw

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; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. (10) The goods and services tax practitioner shall- (a) prepare the statements with due diligence; and (b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8). 84. Conditions for purposes of appearance.- (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83. (2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedi

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on 43 or section 50; or (d) any amount of interest that may accrue from time to time. (3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10, any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the electronic liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electr

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on 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under subrule (3), to the extent of rejection, shall be recredited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the electronic credit ledger under any circumstance. (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04. Explanation.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the cla

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gh authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit to be made by- (a) Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties; (c) Proper officer or any other officer authorised for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Explanation.- For the purposes of this sub-rule, it is hereby clari

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On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or generated but not communicated to the common portal, the said person may represent electronically in FORM GST PMT- 07 through the common portal to the bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-2 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 87. (10) Where a person has claimed refund of any amount fr

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common portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the common portal for each credit in the electronic liability register for reasons other than those covered under subrule (2). Chapter X Refund 89. Application for refund of tax, interest, penalty, fees or any other amount.- (1)Any person, except the persons covered under notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to bal

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him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in sub-section (6) of section 107 and sub-section (8) of section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Cert

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tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement containing the number and the date of the invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilised input tax credit under subsection (3) of section 54 where the credit has accumulated on account of the rate of tax on the inputs being higher than the rate of tax on output supplies, other than nilrated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of the finalisation of provisional assessment; (j) a statement showing the details of

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pect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; Explanation.- For the purposes of this rule- (i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the expression invoice means invoice conforming to the provisions contained in section 31; (ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. (4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following

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nce in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) Relevant period means the period for which the claim has been filed. (5) In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula- Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods Explanation.- For the purposes of this sub rule, the expressions Net ITC and Adjusted Total turnover shall have the same meanings as assigned to them in subrule (4). 90. Acknowledgement.-

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om such date of filing. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Goa Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). 91. Grant of provisional refund.- (1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees. (2) T

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the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund. (3) Where the proper officer is satisfied, for reasons to be recorded in writin

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amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 93. Credit of the amount of rejected refund claim.- (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT- 03. Explanation.

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cally on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement of the outward supplies furnished by the corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02. (3) The refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) name and Goods and Services Tax Identification Number or Unique Identity Number of the applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as may be specified in the notification are satisfied. (4) The provisions of rule 92 shall, mu

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e system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 from the common portal, the system designated by the Customs shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or (b) the proper officer

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efund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. 97. Consumer Welfare Fund.- (1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92. (2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. (4) The Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and the

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from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8) The Committee shall have powers- a. to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; b. to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the

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d safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; j. to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; k. to make guidelines for the management, administration and audit of the Consumer Welfare Fund. 9. The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund. Chapter XI Assessment and Audit 98. Provisional Assessment.- (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-01 on the common portal, either directly or through a Facilitation Centre notified by

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: Provided that a bond furnished to the proper officer under the Central Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this rule, the expression amount shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. (6) The applicant may file an application in FORM GST ASMT- 08 for the release of the security furnished under sub-rule (4) after issue of the order under sub-rule (5). (7) The proper officer shall release the security furn

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notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. 100. Assessment in certain cases.- (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT- 14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15. (3) The order of summary assessment under sub-section (1) of section 64 shall be issu

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the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes. (4) The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished. (5) On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02. 102. Special Audit.- (1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in th

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vant documents accompanying such application shall be signed in the manner specified in rule 26. 105. Certification of copies of advance rulings pronounced by the Authority.- A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. 106. Form and manner of appeal to the Appellate Authority for Advance Ruling.- (1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited in the manner specified in section 49. (2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by the concerned officer or the jurisdictional officer referred to in section 100 on the common portal in FORM GST ARA-03 and no fee shall be payable by the said officer for filing the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (

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n FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the form of verification as contained in FORM GST APL- 01 shall be signed in the manner specified in rule 26. (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said copy is submitted after seven days, the date of filing of the appeal shall be

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the common portal and a provisional acknowledgement shall be issued to the appellant immediately. (2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) A certified copy of the decision or order appealed against along with fees as specified in sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in FORM GST APL-02 by the Registrar: Provided that where the certified copy of the decision or order is submitted within seven days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall be the date of the issue of the provisional acknowledgement and where the said

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ommon portal. (2) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the application under sub-rule (1) and an appeal number shall be generated by the Registrar. 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal.- (1) The appellant shall not be allowed to produce before the Appellate Authority or the Appellate Tribunal any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority or, as the case may be, the Appellate Authority except in the following circumstances, namely:- (a) where the adjudicating authority or, as the case may be, the Appellate Authority has refused to admit evidence which ought to have been admitted; or (b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the adjudicating authority or, as the case may be,

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y evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1). (4) Nothing contained in this rule shall affect the power of the Appellate Authority or the Appellate Tribunal to direct the production of any document, or the examination of any witness, to enable it to dispose of the appeal. 113. Order of Appellate Authority or Appellate Tribunal.- (1) The Appellate Authority shall, along with its order under sub-section (11) of section 107, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. (2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal. 114. Appeal to the High Court.- (1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner speci

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lly in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: Provided that the Commissioner may, on the recommendations of the Council, extend the period of ninety days by a further period not exceeding ninety days: Provided that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i); (2) Every declaration under sub-rule (1) shall- (a) in the case of a claim under

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in case of goods and the unit or unit quantity code thereof; (iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and (v) the date on which the receipt of goods or services is entered in the books of account of the recipient. (3) The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-02 on the common portal. (4) (a) (i) A registered person, holding stock of goods which have suffered tax at the first point of their sale in the State and the subsequent sales of which are not subject to tax in the State availing credit in accordance with the proviso to sub-section (3) of section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day in respect of which he is not in possession of any document evidencing payment of value added tax. (ii) Th

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m in accordance with the provisions of clause (b) of sub-rule (2) of rule 1, submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein the details of supplies of such goods effected during the tax period; (iv) the amount of credit allowed shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the Common Portal. (v) the stock of goods on which the credit is availed is so stored that it can be easily identified by the registered person. 118. Declaration to be made under clause (c) of sub-section (11) of section 142.- Every person to whom the provision of clause (c) of sub-section (11) of section 142 applies, shall within a period of ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1 furnishing the proportion of supply on which Value Added Tax or service tax has been paid before the appointed day but the supply is made after th

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ing 122. Constitution of the Authority.- The Authority shall consist of,- (a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and (b) four Technical Members who are or have been Commissioners of State tax or central tax or have held an equivalent post under the existing law, to be nominated by the Council. 123. Constitution of the Standing Committee and Screening Committees.- (1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it . (2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of- (a) one officer of the State Government, to be nominated by the Commissioner, and (b) one officer of the Central Government, to be nominated by the Chief Commissioner. 124. Appointment, salary, allowances and other terms and conditions of service of the Chairm

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of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as the Chairman, if he has attained the age of sixty-two years. (5) The Technical Member of the Authority shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixtyfive years, whichever is earlier and shall be eligible for reappointment: Provided that person shall not be selected as a Technical Member if he has attained the age of sixty-two years. 125. Secretary to the Authority.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority. 126. Power to determine the methodology and procedure.- The Authority may deter-mine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit

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the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified in the Act; and (d) cancellation of registration under the Act. 128. Examination of application by the Standing Committee and Screening Committee.- (1) The Standing Committee shall, within a period of two months from the date of receipt of a written application, in such form and manner as may be specified by it, from an interested party or from a Commissioner or any other person, examine the accuracy and adequacy of the evidence provided in the application to determine whether there is prima-facie evidence to support the claim of the applicant that the benefit of reduction in rate of tax on any supply of goods or services or the benefit of input tax credit has not been passed on to the recipient by way of commensurate reduction in prices. (2) All applications from interested parties on issues of local natu

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surate reduction in prices. (3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:- (a) the description of the goods or services in respect of which the proceedings have been initiated; (b) summary of statement of facts on which the allegations are based; and (c) the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply. (4) The Director General of Safeguards may also issue notices to such other persons as deemed fit for fair enquiry into the matter. (5) The Director General of Safeguards shall make available the evidence presented to it by one interested party to the other interested parties, participating in the proceedings. (6) The Director General of Safeguards shall complete the investigation within a period of three months of receipt of reference from the Standing C

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le. 131. Co-operation with other agencies or statutory authorities.- Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties. 132. Power to summon persons to give evidence and produce documents.- (1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908). (2) Every such inquiry referred to in subrule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860). 133. Order of the Authority.- (1) The Authority shall, within a period of thre

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date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57; (c) imposition of penalty as specified under the Act; and (d) cancellation of registration under the Act. 134. Decision to be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 135. Compliance by the registered person.- Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or the Union territory Goods and Services Tax Act or the State Goods and Services Tax Act of the respective States, as

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GST – States – 38/1/2017-Fin(R&C)(7) – Dated:- 30-6-2017 – Notification 38/1/2017-Fin(R&C)(7) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules to amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Goa Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In the Goa Goods and Services Tax Rules, 2017,- (a) in rule 1, in the heading, the word, Extent shall be omitted; (b) in rule 10, in sub-rule (4), for the words digitally signed , the words duly signed or verified through electronic

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b-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal. ; (g) in rule 26, in sub-rule (3), for the words or verified by any other mode of signature or verification as notified by the Board in this

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