Goods and Services Tax

Goods and Services Tax – GST – Dated:- 15-6-2017 – New Delhi, Jun 15 (PTI) The all powerful GST Council will meet on June 18 to finalise tax rates on lottery as well as rules relating to e-way bill and anti-profiteering measures. This will be the 17th meeting of the GST Council, chaired by Union Finance Minister Arun Jaitley and comprising state counterparts. The Council has already finalised tax rates on almost all goods and services in the bracket of 5, 12, 18 and 28 per cent. The Council may also review rates on certain items, and approve draft GST rules and related forms for advance ruling, appeals and revision, and assessment and audit. In the last meeting of the Council on June 11, tax rates on 66 items, including agarbatti, packaged

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side the state, having value of more than ₹ 50,000 to be registered with the GST-Network (GSTN) website. As per the draft, GSTN would generate e-way bills that will be valid for 1-15 days, depending on distance to be travelled – one day for 100 km and 15 days for more than 1,000 km transit. The tax officials can inspect the 'e-way bill' anytime during the transit to check tax evasion. Industry however has expressed concerns over this saying that the ₹ 50,000 limit was too low and that the timeline for completion of transport operation was impractical and removed from reality . They also felt that the e-way bill would be applicable to movement of all kinds of goods without making any distinction between goods that were ev

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Goods and Services Tax – GST – Dated:- 15-6-2017 – The CBEC and States have received several complaints that in view of the works contract service tax rate under GST at 12% in respect of under construction flats, complex etc, the people who have booked flats and made part payment are being asked to make entire payment before 1st July 2017 or to face higher tax incidence for payment made after 1st July 2017. This is against the GST law. The issue is clarified as below:- 1. Construction of flats, complex, buildings will have a lower incidence of GST as compared to a plethora of central and state indirect taxes suffered by them under the existing regime. 2. Central Excise duty is payable on most construction material @12.5%. It is higher in c

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cost of the flat. 4. The current headline rate of service tax on construction of flats, residences, offices etc. is 4.5%. Over and above this, VAT @1% under composition scheme is also charged. The buyer only looks at the headline rate of 5.5%. In other cities/states, where VAT is levied under the composition scheme @2% or above, the headline rate visible to the customer is above 6.5%. What the customer does not see is the embedded taxes on account of cascading and sticking of input taxes in the cost of the flat, etc. 5. This will change under GST. Under GST, full input credit would be available for offsetting the headline rate of 12%. As a result, the input taxes embedded in the flat will not (& should not) form a part of the cost of t

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Goods and Services Tax – GST – Dated:- 15-6-2017 – The new indirect tax regime in the country is to come into effect from 01.07.2017, wherein fixation of GST rates on the supplies is joint responsibility of the Central and State governments after the approval from the GST Council. In a majority of supplies of goods, the tax incidence approved by the GST Council is much lower than the present combined indirect tax rates levied [on account of central excise duty rates / embedded central excise duty rates / service tax post-clearance embedding, VAT rates or weighted average VAT rates, cascading of VAT over excise duty and tax incidence on account of CST, Octroi, Entry Tax, etc.] by the Centre and States. A list of such supplies, where the GST

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27 2001, 2004 Pickle, Murabba, Chutney 28 21 Sweetmeats 29 2103 Ketchup & Sauces 30 2103 30 00 Mustard Sauce 31 2103 90 90 Toppings, spreads and sauces 32 2106 Instant Food Mixes 33 2106 Other pulses bari (mungodi) 34 22 Mineral water 35 2201 90 10 Ice and snow 36 25 Cement 37 27 Coal 38 27 Kerosene PDS 39 27 LPG Domestic 40 30 Insulin 41 33 Agarbatti 42 33 Tooth powder 43 33 Hair oil 44 33 Toothpaste 45 3304 20 00 Kajal [other than kajal pencil sticks] 46 34 Soap 47 37 X ray films for medical use 48 3822 Diagnostic kits and reagents 49 3926 90 99 Plastic Tarpaulin 50 4202 School Bag 51 4820 Exercise books and note books 52 4823 Kites 53 4903 Childrens' picture, drawing or colouring books 54 50 Silk fabrics 55 51 Woollen fabrics 56

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Goods and Services Tax – Started By: – ASHOK AMIN – Dated:- 15-6-2017 Last Replied Date:- 16-6-2017 – Dear Experts,What will be the procedure for EOU and SEZ transactions in GST ? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = It will be treated as inter-State trade or commerce – Reply By ASHOK AMIN – The Reply = Thanks for your prompt reply. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 7 (5) (b) of IGST Act, 2017 Supply of goods or services or both, to or by a Sp

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 15-6-2017 Last Replied Date:- 15-6-2017 – SirI am a registered dealer/trader in Delhi in vat.The firm is not not doing any work from the last one and a half year with nill returns filed with no stocks.A year before Vat authorities forced to deposit 4 lakh as advance tax , of which I have taken the input credit in my returns.Now what should i do , surrender the vat no and take the refund, or I migrate to GST taking that input credit.

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Goods and Services Tax – GST – Dated:- 15-6-2017 – The Union Minister for Finance, Defence and Corporate Affairs, Shri Arun Jaitley will chair the 17th Meeting of the GST Council scheduled to be held on Sunday, 18th June, 2017 at Vigyan Bhavan in the national capital. The one day Meeting will also be attended among others by the Finance Ministers of different States and UTs (having elected assembly) being the members of the GST Council. Main agenda items of the 17th GST Council Meeting include

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Goods and Services Tax – Started By: – Aitha RajyaLakshmi – Dated:- 15-6-2017 Last Replied Date:- 22-3-2018 – Sir,We have RMC (Ready mix concrete) Plants within the State and they were included as additional place of business under GST migration.We send cement from our plant to RMC. Since it is Stock transfer within the State no GST is chargeable. Cement is used for self consumption. While RMC plant manufactures Ready mix concrete and made further sale how it is to be taxed? – Reply By Himansu

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Goods and Services Tax – Started By: – Rohit Bathwal – Dated:- 15-6-2017 Last Replied Date:- 17-6-2017 – Dear Sir / Madams,I have a query regarding GST on already imported goods as under:We are importer and traders i.e we import material from abroad and trade it in India. We are having some stock balance available with us on which we have Paid BCD and CVD at the time of imports. We have got registered under commercial tax and GST but do not have excise registration number. Just wanted to unders

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Goods and Services Tax – Started By: – Gopal B – Dated:- 15-6-2017 Last Replied Date:- 15-6-2017 – Dear Sir,What is HSN Code under GST ? Is Excise Tariff & HSN code is same or different for pharmaceutical products.Pls reply at the earliest.Thanks – Reply By MARIAPPAN GOVINDARAJAN – The Reply = It will be different. – Reply By Rajagopalan Ranganathan – The Reply = Sir,Pharmaceuticals will be classifiable under headings 3001 to 3006. This is for finalising fitment of rates. Detailed schedule

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Goods and Services Tax – GST – Dated:- 15-6-2017 – New Delhi, Jun 14 (PTI) Online retailers like Paytm are offering special discounts to consumers to ensure that their sellers' stock is cleared before the GST tax regime sets in from next month. Paytm has a 'Pre-GST Sale' going on, hosting over 6,000 retailers across more than 500 brands. Consumers can get discounts and cashback on a range of product categories like TV, laptops, mobile phones, ACs, refrigerators, DSLRs and footwear, among other items. This sale has come at an opportune time for offline retailers who are looking to offload their entire inventory before the new tax rates become effective, Paytm said in an emailed response. Even online drug marketplace, 1mg has joi

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Goods and Services Tax – Started By: – Aitha RajyaLakshmi – Dated:- 15-6-2017 Last Replied Date:- 19-6-2017 – Sir,Can we utilize the credit carry forwarded under GST in the first month itself or is there any time period to defer?Is there any time limit to utilize the credit carry forwarded? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = First you have to transfer the credit to the new regime and after that if it is eligible to utilize under GST laws you can utilized as per the provisions of GS

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 15-6-2017 Last Replied Date:- 1-7-2017 – The GST is expected to come into force with effect from 01.07.2017. The transition provisions will help the registered person to carry over the CENVAT credit benefit to the new GST regime subject to some conditions. In the meantime the Government released the draft rule for the issue of Credit Transfer Document. It is proposed to insert provisions in CENVAT Credit Rules, 2004 for transfer of CENVAT credit paid on specified goods available with a trader on appointed date, i.e., the date from which the GST will be implemented. Credit Transfer Document This rule provides that a manufacturer who was registered under Central Excise Act, 1944 may issue the Credit Transfer Document ( CTD for short). This document is to be issued to evidence payment of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 paid on goods manufactured and cleared by him befo

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f such goods in higher than ₹ 25000/- per piece, bears the brand name of the manufacturer or the principal manufacturer and are identifiable as a distinct number such as chassis/engine no. of a car. • Verifiable records of clearance and duty payment relatable to each piece of such goods is maintained by the manufacturer and are made available for verification on demand by a Central Excise Officer; • The manufacturer is to satisfy that the dealer is in possession of such manufactured goods in the form in which it was cleared by him; • Copies of all invoices relating to buying and selling from manufacturer to the dealer, through intermediate dealers, is maintained by the dealer availing credit using CTDs. • It shall not be issued in favor of a dealer for the same goods before the appointed date. • A dealer availing credit using this document shall not be eligible to avail credit under Rule 1(4) of Transition Rules under CGST Act on identical goods manufactu

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s issued; • Number of invoices against which CTDs have been issued; • Total quantity for which CTD issues; • Total value of Goods for which CTDs have been issued; • Central Excise Duty paid on such goods. In Table 2 the following details to be furnished by the dealer- • Sl. No.; • GSTIN of the dealer whom CTD is issued; • Total number of CTDs received; • Number of invoices against which CTDs have been issued; • Total quantity for which CTD issues; • Total value of Goods for which CTDs have been issued; • Central Excise Duty paid on such goods. Maintaining of records The manufacturer as well as the dealer is required to maintain record for this purpose. The manufacturer shall maintain record in the form TRANS – 3A and the dealer shall maintain record in the form TRANS -3B. Such record shall be made available to the Central Excise Officer for verification on demand. The manufacturer shall in Form TRANS – 3A maintain the documents as

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Trade Notice No. 01/2017 Dated:- 15-6-2017 Trade Notice – Circulars – GST – GOVT. OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE CHIEF COMMISSIONER, CENTRAL EXCISE, CUSTOMS SERVICES TAX CRESCENS BUILDING, M.G ROAD, SHILLONG-793001 C. No. II(39)10/ET/CCO/SH/2017/2440-2512 Dated, Shillong the 15 th June, 2017 Trade Notice No. 01/2017 Subject: Jurisdiction of the Chief Commissioner, Central Excise Service Tax Guwahati consequent upon GST Notifications -reg. Attention of all Central Excise assessees/manufacturers, Service Tax assessees, Importer, Trade and Industry and all concerned are invi

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Commissioner Guwahati Districts of Kamrup (Metro), Kamrup (Rural), Baksa, Kokrajhar, Bongaigaon, Chirang, Barapet, Dhubri, South Salmara-Mankachar, Nalbari, Goalpara, Morigaon, Nagaon, Hojai, East Karbi Anglong, West Karbi Anglong, Dima Hasao, Cachar, Hailakandi and Karimganj in the State of Assam. 2. Commissioner Dibrugarh Districts of Tinsukia, Dibrugarh, Charaideo, Sivasagar, Jorhat, Golaghat, Majuli, Darrang, Udalguri, Sonitpur, Biswanath, Lakhimpur and Dhemaji in the State of Assam 3. Commissioner Shillong State of Meghalaya

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e Tax Commissionerates of (i) Shillong (ii) Guwahati (iii) Dibrugarh (iv) Itanagar (v) Dimapur (vi) Imphal (vii) Aizawl viii Agartala. 10. Commissioner (Audit), Shillong Combined jurisdiction of Central Excise Service Tax Commissionerates of (i) Shillong (ii) Guwahati (iii) Dibrugarh (iv) Itanagar (v) Dimapur (vi) Imphal (vii) Aizawl viii A artala The detailed jurisdiction of Divisions and Ranges of Central Excise Service Tax Commissionerates of Guwahati/ Dibrugarh/ Shillong/ itanagar/ Dimapur/ Imphal/ Aizawl/ Agartala/ Appeals Commissionerate, of Guwahati / Audit Commissionerate, of Shillong are given at Annexure-I, II, III, IV. V

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Customs – PUBLIC NOTICE No. 128/2017 – Dated:- 15-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI VIII (GENERAL) CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001 F. No. S. Misc. 31/2016-Sys.Unit Dated: 15/06/2017. PUBLIC NOTICE No. 128/2017 Sub: Changes in Bills of Entry (BSE) / Shipping Bill (SB) declarations in alignment with proposed GST implementation. Kind attention of Importers/ Exporters/ Customs Brokers and trade is invited to reference of implementation of GST in India w.e.f 01.07.2017. In this regard, several changes are anticipated in Bills of Entry (BSE) / Shipping Bill (SB) declarations in alignment with proposed GST implementation. 2. Currently in ICES, State Codes are maintained as per RBI list, and is being used

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Goods and Services Tax – F. No. 296/07/2017-CX.9 – Dated:- 15-6-2017 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Dated 15/06/2017 The new indirect tax regime in the country is to come into effect from 1-7-2017, wherein fixation of GST rates on the supplies is joint responsibility of the Central and State Governments after the approval from the GST Council. 2. In a majority of supplies of goods, the tax incidence approved by the GST Council is much lower than the present combined indirect tax rates levied [on account of central excise duty rates / embedded central excise duty rates / service tax post-clearance embedding, VAT rates or weighted average VAT rates, casc

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2 17 Sugar 23 1702 Palmyra jaggery 24 1704 Sugar confectionery 25 1902 Pasta, spaghetti, macaroni, noodles 26 20 Fruit and vegetable items and other food products 27 2001, 2004 Pickle, Murabba, Chutney 28 21 Sweetmeats 29 2103 Ketchup & Sauces 30 2103 30 00 Mustard Sauce 31 2103 90 90 Toppings, spreads and sauces 32 2106 Instant Food Mixes 33 2106 Other pulses bari (mungodi) 34 22 Mineral water 35 2201 90 10 Ice and snow 36 25 Cement 37 27 Coal 38 27 Kerosene PDS 39 27 LPG Domestic 40 30 Insulin 41 33 Agarbatti 42 33 Tooth powder 43 33 Hair oil 44 33 Toothpaste 45 3304 20 00 Kajal [other than kajal pencil sticks] 46 34 Soap 47 37 X ray films for medical use 48 3822 Diagnostic kits and reagents 49 3926 90 99 Plastic Tarpaulin 50 4202 Sch

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3 LPG Stove 68 76 Aluminium foils 69 8215 Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs 70 84 Fixed Speed Diesel Engines of power not exceeding 15HP 71 4011 Tractor rear tyres and tractor rear tyre tubes 72 8423 & 9016 Weighing Machinery [other than electric and electronic] 73 8443 Printers [other than multifunction printers] 74 8521 Recorder 75 8525 CCTV 76 8452 Sewing Machine 77 8472 Staplers 78 8703 Car for Physically handicapped person 79 8715 Baby carriages 80 900140, 900150 Spectacles Lenses 81 9002 Intraocular lens 82 9004 Spectacles, corrective 83 91 Braille Watches 84 94 Medical furniture 85 94 LED 86 94 Kerosene pressure lantern 87 9403 Bamboo furniture 88 9506 Sports goods other than articles and equipment

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Goods and Services Tax – F. No. 296/07/2017-CX.9 – Dated:- 15-6-2017 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Dated 15/06/2017 The C.B.E. & C. and States have received several complaints that in view of the works contract service tax rate under GST at 12% in respect of under construction flats, complex etc., the people who have booked flats and made part payment are being asked to make entire payment before 1st July, 2017 or to face higher tax incidence for payment made after 1st July, 2017. This is against the GST law. The issue is clarified as below :- 1. Construction of flats, complex, buildings will have a lower incidence of GST as compared to a plethora of C

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rrently borne by the builders, which they pass on to the customers as part of the price charged from them. This is not visible to the customer as it forms a part of the cost of the flat. 4. The current headline rate of service tax on construction of flats, residences, offices etc. is 4.5%. Over and above this, VAT @ 1% under composition scheme is also charged. The buyer only looks at the headline rate of 5.5%. In other cities/states, where VAT is levied under the composition scheme @ 2% or above, the headline rate visible to the customer is above 6.5%. What the customer does not see is the embedded taxes on account of cascading and sticking of input taxes in the cost of the flat, etc. 5. This will change under GST. Under GST, full input cre

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DGFT – Trade Notice : 01/2017-2018 – Cochin – Dated:- 15-6-2017 – Government of India Ministry of Commerce & Industry OFFICE OF THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE A – Block, 5th Floor, Kendriya Bhavan, Kakkanad, Cochin – 682 037 Dated 15.06.2017 e-mail:cochin-dgft@nic Telefax:0484-2427069 phone:2427397 Trade Notice : 01/2017-2018 Subject: Constitution of GST Facilitation cell – reg. To ensure smooth and successful rollout of GST, it is decided to constitute a GST Facilitation Cell

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Carry Forward of unavailed Cenvat Credit in respect of assignment of right to use any natural resource under GST; Cenvat Credit Rules amended so as to provide that Cenvat credit in respect of such services which remains unavailed on the day immediately preceding the ‘appointed day’ may be availed of in full on that very day – Goods and Services Tax – GST – Dated:- 14-6-2017 – Cenvat Credit Rules, 2004 provide that credit of Service Tax paid in a Financial Year, on the onetime charges payable in full upfront or in installments, for the service of assignment of the right to use any natural resource by the Government, local authority or any other person, shall be spread evenly over a period of three years. Cenvat Credit Rules have been amended

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Goods and Services Tax – Started By: – Vinay Badam – Dated:- 14-6-2017 Last Replied Date:- 17-6-2017 – Dear Sirs,I am having a Business which is a Propieratory firm Usually I buy a car in my personal name show them in books of business accounts claim depreciationNow I am planning to buy a new car, After GST comes into force Can i take the GST paid on the car back as input or notI have heard that we can claim GST paid on Electricity bills, Telephone bills and other Business expensesPlease clarif

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Goods and Services Tax – Started By: – Aitha RajyaLakshmi – Dated:- 14-6-2017 Last Replied Date:- 16-6-2017 – Sir,Can any one explain me the procedure for supply to Special economic Zone and Supply to Government party or it is yet to be notified? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Supply to Special Economic Zone will be treated as inter-State trade or commerce and attracts IGST. – Reply By Aitha RajyaLakshmi – The Reply = Thank U Sir, As per Section 16(1) of IGST Act Supplies to SE

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Goods and Services Tax – GST – By: – CA Akash Phophalia – Dated:- 14-6-2017 – The provision contained in section 140(1) of CGST Act 2017 states about the admissibility of input tax credit to the registered person migrating to the GST regime. The section 140(1) is as under :- Section 140 (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:- (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed

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is registered under the present law and migrates to the GST regime and opts for composition scheme under section 10 of the CGST Act 2017, then he shall be ineligible to carry forward credit under GST regime. Stipulations In order to carry forward input tax credit by the registered eligible person following stipulations needs to be fulfilled- a) The registered person has to file return for the period ending the day immediately preceding the appointed day under the existing law. Illustration :- Bhim Ltd is registered under the present excise law. If the appointed date for implementation of GST law is 1st July 2017, then Bhim Ltd has to file excise return for the period ending with 30th June 2017 under the present Central excise Act 1944. (b) The input tax credit should be admissible under the new GST regime. Illustration :- Bhim Ltd is carrying on the non-taxable and taxable business after the appointed date, then it will not be eligible to take credit of that portion of input tax credi

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ST regime. Amount of input tax credit to be carried forward The input tax credit admissible to be carried forward is the amount of Input tax credit as shown in the return filed for the period ending on the date immediately preceding the appointed date. Illustration :- Bhim Ltd has Cenvat credit balance of ₹ 10 lacs which it claims in the return filed for the month of June 2017, presuming 1st July 2017 as the appointed date, then by filing of return for the month of June 2017, Pinto Ltd can carry forward the Cenvat credit balance of ₹ 10 lacs as CGST. Similarly by filing return for the period ending with June 2017, it can carry forward input tax credit of state vat as SGST. Process to carry forward credit The registered person has to carry out the following process:- (a) Migrate as a taxable registered person (other than Composition dealer as per Section 10 of the CGST Act 2017) under the GST regime. (b) Submit an application electronically in Form GST TRAN-1,specifying the

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Goods and Services Tax – GST – By: – Priya Sharma – Dated:- 14-6-2017 Last Replied Date:- 30-12-1899 – Valuation of tax is also known as calculation of tax liability of an individual. When we discuss about the tax liability of an individual, it is basically the sum total of amount of tax that an individual is liable to pay during the period of taxation. The types of valuation of tax in the GST regime as per the GST rules and regulations in India is quite similar when we compare it to the ones in the current regime. Typically, there are two types of valuations- valuation done by an individual on his own, also known as self-valuation, and valuation made by the respective tax authorities. Valuation of tax by the tax authorities can be compris

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taxable as per the required GST rules and regulations in India is unable to assess the value of goods and services or find or find out the tax rate that is applicable for his offering, that individual can put forth a request to the officer to permit the disbursal of tax at provisional timelines. Once the officer passes an order giving the necessary permission to the individual, he/she can make the tax payment on provisional basis. The individual has to sign a bond and pay a certain security, also known as surety, as the respective officer deems fit. By signing the bond, the individual becomes obligated to pay the difference between the amount provisionally valuated and the final valuation. The officer must pass the order for final valuatio

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vidual, an officer will certainly valuate the tax liability of that individual to the best of the abilities. The relevant material that is available and what the officer is able to garner are some of the things that will be taken into account. The officer will then have to issue an assessment order within 5 years from the due date of filing the tax return. The assessment will be withdrawn if the individual is able to file the return within the first 30 days from the order. Valuation of unregistered individuals If an individual that is liable to pay taxes fails to complete the registration formalities despite the fact that he/she is responsible to do the same, an officer will evaluate the tax liability of an individual to the best of this ab

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Customs – TRADE NOTICE. No. 05/2017 – Dated:- 14-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE: DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035 F. No. S2/08/2017-EDl Date: 14/06/2017 TRADE NOTICE. No. 05/2017 Sub: ICES Advisory 008/2017-Alignment of state Codes of ICES with GSTN-Implementation of Changes in ICES-Reg. Attention of all Trade is invited to the ICES Advisory 008/2017 on the above subject. In this regard, seve

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Customs – PUBLIC NOTICE NO. 16/2017 – Dated:- 14-6-2017 – MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. C. No. VIII/48/06/2016-Cus.Pol. Date: 14.06.2017 PUBLIC NOTICE NO. 16/2017 Subject: ICES Advisory 008/2017 (GST)- Alignment of State Codes of ICES with GSTN- Implementation of changes in ICES-reg. Attention of all Exporters /Importers/Custom Brokers/ Clearing Agents / Steamer Agents/Shipping agents/Trade and Industry and Public is invited to implementation of GST in India w.e.f. 01.07.2017. In this regard, several changes are anticipated in Bill of Entry/Shipping Bill declarations in alignment with the proposed GST implementation. 2. Currently in IC

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GST – States – No. 2/29/2017-Leg/L – Dated:- 14-6-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT NOTIFICATION Imphal, June 14, 2017 No. 2/29/2017-Leg/L : The following Act of the Legislature, Manipur which received assent of the Governor of Manipur on June 14,2017 is hereby published in the Official Gazette: THE MANIPUR GOODS AND SERVICES TAX ACT, 2017 (Manipur Act No. 3 of 2017) AN ACT to make a provision for levy and collection of tax on intra-State supply

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