GST Settlement Rules 2017: Framework for Distributing Tax Revenue Between Central and State Governments Explained.
Notifications
GST
Goods and services Tax Settlement of funds Rules, 2017 – N
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E-Waybill Required for All Under Andhra Pradesh GST Act 2017: Form GST Waybill-1 Mandatory for Goods Transport.
Notifications
GST – States
e-way bill system – Andhra Pradesh GST – Every regis
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Notice for Auction under section 79 (1) (b) or section 129(6) of the Act
GST DRC – 10
GST
1[FORM GST DRC – 10
[See rule 144(2)&144A]
Notice for Auction under section 79 (1) (b) or section 129(6) of the Act
Date:
Demand order no.:
Period:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs………. and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of section 79.
Or
Whereas the goods or conveyance detained or seized under Section 129 are liable for sale or disposal in accordance with the provisions of sub-section (6) of Section 129 for recovery of penalty of Rs…&he
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and/or conveyance shall be again put up for auction and resold.
Schedule
Serial No.
Description of goods or Conveyance
Quantity
1
2
3
Place:
Date:
Signature
Name
Designation:]
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NOTES:-
1. Substituted vide NOTIFICATION No. 40/2021 – Central Tax dated 29-12-2021 w.e.f. 01-01-2022 before it was read as
"FORM GST DRC – 10
[See rule 144(2)]
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand order No. : Date :
Period:
Whereas an order has been made by me for sale of the attached or distrained goods specified in the Schedule below for recovery of Rs………. and interest thereon and admissible expenditure incurred on the recovery process in accordance with the provisions of sec
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Hotel Booking under GST by an agent
Query (Issue) Started By: – MANOJ KUMAR Dated:- 28-7-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We have a query regarding Hotel Booking done by Registered Travel agent for another Registered Travel Agent and Direct Guests
For eg A Registered Person (Mr A) in the course of his business approaches us for Hotel Booking ( Mr B). We i.e Mr B books hotel for him by charging lets say ₹ 10000 which includes our ma
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Order for recovery through specified officer under section 79
GST DRC – 09
GST
FORM GST DRC – 09
[See rule 143]
To
___________
–
Particulars of defaulter –
GSTIN –
Name –
Demand order No. : Date:
Reference No. of recovery : Date:
Period :
Order for recovery through specified officer under section 79
Whereas a sum of Rs. << >> on account of tax, cess, interest and penalty is payable under the provisions of the <> Act by the aforesaid person who has failed to make payment of s
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Rectification of Order
GST DRC – 08
GST
1[FORM GST DRC – 08
[See rule 142(7)]
Reference No.:
Date:
Summary of Rectification /Withdrawal Order
1. Particulars of order:
(a) Financial year, if applicable
(b) Tax period, if any
From To –
(c) Section under which order is passed
(d) Original order no.
(e) Original order date
(f) Rectification order no.
(g) Rectification order date
(h) ARN, if applied for rectification
(i) Date of ARN
2. Your application for rectification of the order referred to above has been examined ______
3. It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure) _____
4. The order referred to above (issued under section 129) req
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filled up.
2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.
4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn.]
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Notes
1. Substituted vide Notification No. 16/2019 – Central Tax DATED 29-03-2019 w.e.f 01-04-2019 before it was read as
"FORM GST DRC – 08
[See rule 142(7)]
Reference No.:
Date:
Rectification of Order
Preamble – << Standard >> (Applicable for orders only)
Particulars of original order
Tax period, if any
Section under which order is passed
Order no.
Date of issue
Provisio
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Summary of the order
GST DRC – 07
GST
3[FORM GST DRC-07
[See rule 100(1), 100(2), 100(3) & 142(5)]
Summary of the order
Reference No. –
Date –
1. Details of order :
(a) Order No. :
(b) Order date :
(c) Financial year :
(d) Tax period: From To
2. Issues involved :
3. Description of goods / services (if applicable):
Sr. No.
HSN code
Description
4. Section(s) of the Act under which demand is created:
5. Details of demand :
(Amount in Rs.)
4[Sr.
No.
Tax
Rate
Turnover
Tax Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
]
You are hereby directed to make the payment by failing which proceedings shall be
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tax, suppression of turnover, excess ITC
claimed, excess refund released, place of supply, others (specify)
3. Description of goods / services –
Sr. No.
HSN
Description
4. Details of demand
(Amount in Rs.)
Sr. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
1
2
3
4
5
6
7
8
5. Amount deposited
Sr. No.
Tax Period
Act
Tax/ Cess
Interest
Penalty
Others
Total
1
2
3
4
5
6
7
8
Total
Signature
Name
Designation
2. Substituted vide Notification No. 21/2018 – Dated 18-04-2018, before it was read as, "1[***]"
3. Substituted vide Notification No. 16/2019 – Central Tax DATED 29-03-2019 w.e.f 01-04-2019 before it was read as
"2[FORM GST DRC – 07
[See rule 142(5)]
Summar
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Reply to the Show Cause Notice
GST DRC – 06
GST
FORM GST DRC – 06
[See rule 142(4)]
Reply to the Show Cause Notice
1. GSTIN
2. Name
3. Details of Show Cause Notice
Reference No.
Date of issue
4. Financial Year
5. Reply
<< Text box >>
6. Documents uploaded
<< List of documents >>
7. Option for personal hearing
__ Yes
__ No
8. Verification-
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and be
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Intimation of conclusion of proceedings
GST DRC – 05
GST
FORM GST DRC- 05
[See rule 142(3)]
Reference No:
Date:
To
_______________ GSTIN/ID
Name
_______________ Address
Tax Period – F.Y. –
SCN – Date –
ARN – Date –
Intimation of conclusion of proceedings
This has reference to the show cause notice referred to above. As you have paid the amount of tax and other dues mentioned in the notice along with applicable interest and penalty in accordance with the provisions of sectio
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Acknowledgement of payment made voluntarily
GST DRC – 04
GST
1[FORM GST DRC – 04
[See rule 142(2) & 142(3)]
Reference No:
Date:
To
_______________ GSTIN/ID
Name
_______________ Address
Tax Period – F.Y. –
ARN – Date –
Acknowledgement of payment made voluntarily.
The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid.
This is a system generated acknowledgement and does not require signature.]
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NOTES
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Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A
GST DRC – 03
GST
6[FORM GST DRC- 03
[See rules 142(2) & 142 (3)]
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A
1.
GSTIN
2.
Name
< Auto >
3.
Cause of payment
<< drop down >>
7[3A
Shipping bill details of erroneous IGST refund (to be enabled only if the specified categories chosen in drop down menu)
(i) Shipping Bill/ Bill of Export No. & Date:
(ii) Amount of IGST paid on export of goods:
(iii) Notification No. used for procuring inputs at concessional rate or exemption (in cases of contravention of sub-rule 10 of Rule 96):
(iv) Date of notification:
(v) Amount of refund received:
(vi) Amount of erroneous refund to be deposited:
(vii) Date of credit of refund in Bank Account:]
4.
Sect
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11
12
13
8. Reasons, if any – << Text box >>
9. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name Designation /Status
Date ……………..
Note –
1.Payment to be made only in cash for deposit of erroneous refund of unutilised Input Tax Credit (ITC) and for deposit of erroneous refund of Integrated Goods and Services Tax (IGST), obtained in contravention of sub-rule (10) of rule 96.
2. ARN of FORM GST RFD-01 to be mentioned mandatorily if cause of payment is selected as – 'deposit of erroneous refund of unutilised ITC'.
3. Details of shipping bills to be entered in the same pattern in which the details have been entered in the returns.]
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Notes
1. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 before it was read as
“FORM
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horized Signatory
Name ___________
Designation / Status –
Date -"
2. Inserted vide NOTIFICATION NO. 37/2021-Central Tax dated 01-12-2021 w.e.f. 01-12-2021
3. Substituted vide NOTIFICATION NO. 37/2021-Central Tax dated 01-12-2021 w.e.f. 01-12-2021 before it was read as
"Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)"
4. Substituted vide NOTIFICATION NO. 37/2021-Central Tax dated 01-12-2021 w.e.f. 01-12-2021 before it was read as "within 30 days of its issue"
5. Substituted vide NOTIFICATION NO. 37/2021-Central Tax dated 01-12-2021 w.e.f. 01-12-2021 before it was read as
"Sr. No.
Tax
Period
Act
Place of
supply
(POS)
Tax / Cess
Interest
Penalty, if applicable
Others
Total
Ledger utilised (Cash / Credit)
Debit entry no.
Date of debit entry
1
2
3
4
5
6
7
8
9
10
11
12
"
6. Substituted vide NOTIFICATION No. 26/2022 – Central Tax dated 26-12-2
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5[Sr.
No.
Tax
Period
Act
Place
of
supply
(POS)
Tax/
Cess
Interest
Penalty, if
Applicable
Fee
Others
Total
Ledger
utilised
(Cash /
Credit)
Debit
entry
no.
Date of
debit
entry
1
2
3
4
5
6
7
8
9
10
11
12
13
]
8. Reasons, if any – << Text box>>
9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Name
Designation / Status
Date – ]"
7. Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as,
"3A
Shipping bill details of erroneous IGST refund (to be enabled only if the specified category is chosen in drop down menu)
(i) Shipping Bill/ Bill of Export No. & Date:
(ii) Amount of IGST paid on export of goods:
(iii) Notification No. used for procuring inputs at concessional rate or exemption:
(iv)
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GST RATE AGAINST LIFE SHAVING DRUGS AND ANTI HIV DRUGS WHICH WAS GENERAL EXEMPTION AGAINST 69 AND 70
Query (Issue) Started By: – nandankumar roy Dated:- 28-7-2017 Last Reply Date:- 28-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
IN LIST 4 OF NOTIFICATION 12/2012 WHERE EARLIER WAS NIL DUTY NOW BECAME UNDER 5% SLAB ( HSN CODE 30) LIKE LAMIVUDINE ,ZIDOVUDINE ETC BUT COMBINATION OF ANTI HIV TREATMENT DRUGS LIKE LAMIVUDINE AND ZIDOVUDINE COMBINATION AND OTHER EARLIER WAS AGAINST GENERAL EXEMPTION OF 69 AND 70 AGST GOVT TENDER OF RITES AND NACO PROGRAME LIKE TANOFOFOVIR ,EFAVIRENZ AND COMBINATION OF
TANOFOFOVIR-600MG ,LAMIVUDINE -300MG AND EFAVIRENZ-600 MG ETC PL HELP WHAT WILL GST DUTY NOW IN CASE OF COMBIATION AND WHICH H
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Summary of Statement
GST DRC – 02
GST
1[FORM GST DRC -02
[See rule 142(1)(b)]
Reference No:
Date:
To
_______________ GSTIN/ID
Name
_______________ Address
Tax Period :
F.Y. :
Section /sub-section under which statement is being issued :
SCN Ref. No. –
Date –
Statement Ref. No. –
Date –
Summary of Statement :
(a) Brief facts of the case :
(b) Grounds :
(c) Tax and other dues :
(Amount in Rs.)
2[Sr.
No.
Tax
rate
Turnover
Tax
Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
]
Signature
Name
Designation
Jurisdiction
Address
Note –
1. Only applicable fields may be filled up.
2. Column
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Summary of Show Cause Notice
GST DRC – 01
GST
1[FORM GST DRC – 01
[See rule 100 (2) & 142(1)(a)]
Reference No:
Date:
To
____________GSTIN/Temp. ID
Name
____________Address
Tax Period –
F.Y. –
Act –
Section / sub-section under which SCN is being issued –
SCN Reference No. –
Date –
Summary of Show Cause Notice
(a) Brief facts of the case :
(b) Grounds :
(c) Tax and other dues :
(Amount in Rs.)
2[Sr.
No.
Tax
rate
Turnover
Tax
Period
Act
POS
(Place of
Supply)
Tax
Interest
Penalty
Fee
Others
Total
From
To
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
]
Signature
Name
Designation
Jurisdiction
Address
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4
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New Guidelines for Claiming Duty Drawback on Exports Under GST: Refunds, Documentation, and Compliance Explained.
Circulars
Customs
Clarification regarding exports under claim for drawback in
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BRICS countries’ Heads of Revenue Meeting hails GST Reforms being introduced in India; Memorandum of Cooperation (MOC) in respect of tax matters identifying areas of cooperation signed by the BRICS Heads of Revenue at the Meeting held at Hangzhou,China
GST
Dated:- 28-7-2017
India's GST reform has been hailed by the BRICS countries in a meeting of Revenue Heads in China recently.
In the meeting of the BRICS Heads of Revenue and Tax Experts held at Hangzhou, China from the 25th to 27th of July, 2017, India's GST reforms were appreciated and hailed by the BRICS countries. The Indian delegation was led by Dr. Hasmukh Adhia, Revenue Secretary of India.
The leaders and representatives from BRICS countries were inquisitiv
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GST Composition scheme for Bakery
Query (Issue) Started By: – Vishal Jain Dated:- 28-7-2017 Last Reply Date:- 24-11-2017 Goods and Services Tax – GST
Got 8 Replies
GST
An assessee having the bakery does the following activity manufacturing of eatables items like puffs, bread, bun, tea, coffee, etc. and also the activity of trading of bakery items like Biscuits, waffers, Cool drinks, Jam.
So whether he has to pay GST as Trader 1% or Manufacturing 2% or Restaurant & Food service 5%
Reply By Raghunath Gadre:
The Reply:
It will be manufacturing activity and will attract 2% GST
Reply By KASTURI SETHI:
The Reply:
I support the view of Sh.Raghnath Gadre.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
In my view it would attract 5%
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GST effect of Merchant Exporter
Query (Issue) Started By: – Binu Karuthedath Dated:- 28-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Expert
A is the Merchant Exporter bought goods from B for the export purpose by paid with IGST . A have to export the same goods to UAE by Forex invoice. A can't be executed any Bond or LUT.and A cannot show IGST in their export invoice, due to Foreign currency Invoice How A can export these goods under GST regime? and what is the documents prepared under GST export .is any IGST have to pay before exporting the goods by A , if yes how A can pay IGST?
Reply By MUKUND THAKKAR:
The Reply:
A is the Merchant Exporter bought goods from B for the export
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dath:
The Reply:
Dear Sir
Very Thanks for your valuable reply
I have one doubt regarding Freight charge & insurance.if we have shown the Freight Charge & Insurance separately in the export invoice I addition to goods value, is it applicable IGST ?
Reply By KASTURI SETHI:
The Reply:
I support the views of Sh.Mukund Thakkar, Sir. You will also get refund of GST to be paid on freight and insurance up to port.
Reply By Kishan Barai:
The Reply:
No No No NO
In export invoice, you should never charge IGST. Exports are Zero Rated under GST Law
FOB + Freight + Insurance = CIF would be your final value
Let me tell you there is no change in Export Invoice after GST
Many people are even writing on Export Invoice that "Export did wit
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Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE NO. 32/2017 Dated:- 28-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE: PORT AREA: VISAKHAPATNAM: 530 035
F. No. P3/06/2017-Stats/A.M.
Date: 28.7.2017
PUBLIC NOTICE NO. 32/2017
Sub:- Clarification regarding exports under claim for drawback in the GST scenario.- reg.
Attention of all officers and trade is invited to Circular No. 22/2017-Customs, dated 30.6.2017 wherein the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rages and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.
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g in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017- Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. TD facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
4. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and
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1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
5. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131/2016- Customs (NT) shall continue,
6. As part of audit checks, the need for regular sample checking of the veracity of declarations accepted for disbursing AIR
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Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Tamil Nadu Goods and Services Tax Rules, 2017.
01/2017-SGST Dated:- 28-7-2017 Tamil Nadu SGST
GST – States
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, FRIDAY, July, 28, 2017
Aadi 12, Hevelambi, Thiruvalluvar andu-2048
Order No. 01/2017-S
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Sub: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003 – reg.
99/2017 Dated:- 28-7-2017 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS NS- IV
JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL: URAN, DIST. RAIGAD, MAHARASHTRA-400707
F.No. S/12-Gen-82/2015-16 AM(X) Date: 28.07.2017
PUBLIC NOTICE NO. 99/2017
Sub: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003 – reg.
Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Board Circular No. 29/2017-Cus dated 17.07.2017 on the above subject.
2. EOUs are allowed duty f
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ule 5 of said IGCR, rules. They apprehend that the requirements may increase or change during this period of one year.
c) Trade has also sought a clarification regarding inter unit transfer of goods from one EOU to another, which was supported by procurement certificate (PC) in view of Circular no. 35/2016 -Custom dated 29-7-2016 .
d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs.
3. Matter has been examined by the Board and it has been decided and clarified vide aforesaid Board Circular that –
i. The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concession
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riod upto 31-7-2017, the EOU/EHTP/STP units would have option to follow the procedure of Rule (5) of IGCR, rules or use procurement certificate for import of goods.
iv. The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52/2003-Cus dated 31-3-2003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. The circular no. 35/2016 -Custom dated 29-7-2016 wo
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Corrigendum to SRO-GST-2 of 2017 Dated 08.07.2017
SRO-04 Dated:- 28-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar.
In the Notification No: SRO-GST-2 dated 8th July, 2017 issued vide endorsement No.ET/Estt/119/2017 dated 27.07.2017.
In the Schedule,-
(i) in S. No. 59, in column (2), for “9”, read “7, 9 or 10”;
(ii) in S. No. 102, in column (2), for “2302”, r
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Corrigendum to SRO-GST-1 of 2017 Dated 08.07.2017
SRO-03 Dated:- 28-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar.
In the Notification No: SRO-GST-1 dated 8th July, 2017 issued vide endorsement No.ET/119/2017 dated 27.7.2017
(A) In Schedule I-2.5%,-
(i) in S. No. 59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No. 61, in column (2), for “1106 1090”, read “0713”;
(iii) in S.No. 92,-
(a) in column (2), for “1702”, read “1702 or 1704”;
(b) in column (3), for “Palmyra sugar”, read “Palmyra sugar, mishri, batasha, bura”;
(iv) in S.No.185, in column (3), for “Agarbatti, read “Agarbatti, l
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(i) in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”,read “(other than Fountain pen ink and Ball pen ink)”;
(ii) in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
(iii) in S. No. 233, in column (3), omit “Sewing needles”;
(iv) in S. No. 247, in column (3), for “0.12.5 mm”, read “0.15 mm”;
(v) in S. No. 323, in column (2), for “8522 90”, read “8422 90”;
(vi) in S. No. 395, in column (3), for “Optical Fiber”, read “Optical Fibre Cable”;
(vii) in S. No. 447, in column (3), omit “and other pens”;
(D) In Schedule-IV-14%-
(i) in S. No. 158, in column (3), for “optical fibres optical fibres, bundles or cables”, read “optical fibres, optical
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Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Tamil Nadu Goods and Services Tax Rules, 2017
001/2017-SGST Dated:- 28-7-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Office of the Additional Chief Secretary/Commissioner of State Tax,
Ezhilagam, Chepauk, Chennai -600 005.
CHENNAI, FRIDAY, JULY. 28 2017
Aadi 12, Hevilambi. Thiruvalluvar Aandu-2048
Order No. 01/2017-SGST
No. 1/order/SGST-2017 Re 085/2016
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GNG Enterprises Thru' Its Manager Kalyan Singh Versus State of U.P. & 2 Others
GST
2017 (8) TMI 44 – ALLAHABAD HIGH COURT – 2017 (4) G. S. T. L. 436 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 28-7-2017
Writ Tax No. 518 of 2017
GST
Hon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ.
For the Petitioner : Ashutosh Yadav
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Petitioner is a partnership firm engaged in the business of construction and development of entertainment facilities including Multiplex theatres in district Saharanpur. Under the U.P. Entertainments and Betting Tax Act, 1979 (hereinafter referred to as the Act) an scheme was formulated on 3rd September, 2015, which was valid upto 31st March, 2
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rred under the repealed Act provided the tax exemption granted under the repealed Act by any notification has not been rescinded or revoked by a fresh notification on or after the enforcement of the G.S.T.
The submission of Sri Abhishek Rastogi, learned counsel for the petitioner is that in view of Section 174 of the U.P.G.S.T. as there is no notification repealing the benefit conferred upon the petitioner under the scheme of the Act, he is entitle to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme.
Learned Standing Counsel appearing for the respondents No. 1 and 3 and Sri Krishna Agarwal, who has accepted notice on behalf of respondent No.2 are directed to fi
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