Goods and Services Tax

SERVICES PROVIDED BY THE GOVERNMENT – EXEMPTION
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-7-2017

Vide Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017, which came into force with effect from 01.07.2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, exempted 81 intra-State supply of services as is in excess of the tax calculated at the rate specified subject to the conditions.
In this Notification the Central Government has given exemption for the services provided by the Government. For the purpose of this article, the term 'Government' may include the Central Government, State Government, Union territory or local authority or governmental authority. The following services provided by the Government are exempted-
* The services by Central Government, State Government, Union Territory, local authority or governmental authorityby way of

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not be applicable to-
* Services-
* 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;
* Services in relation to an aircraft or a vessel, inside or outside the precincts of a part of an airport;
* transport of goods or passengers; and
* services by way of renting of immovable property;
* Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority.
This entry is not applicable to services-
* 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;
* Services in relation to an aircraft or a vessel, inside or outside the precincts of a part of an airpor

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s a telecom service provider or use of radio frequency spectrum during the period prior to01.04.2016 on payment of licence fee or spectrum over charges, as the case me;
* Services provided by the Central Government, State Government, Union territory or local authority by way of-
* Registration required under any law for the time being in force;
* Testing, calibration, safety check or certification relating to protection or supply of workers, consumers or public at large, including the first licnsor, required under any law for the time beingin force;
* Services provided by the Central Government,State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.
* Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non performance of a contract for which consideration of a contract for which consideration in the form files or liquid

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GSTIN requirement for the purpose of import & export
Public Notice No. 93/2017 Dated:- 11-7-2017 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: 11.07.2017
Public Notice No. 93/2017
Sub: Reg.
Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Instruction No. 10/2017-Customs, dated 6th July, 2017 issued by Board.
2. Instances have been brought to the notice that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in avoidable delay in the clea

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not obtain GSTIN [sub-section (2) of the section 23 refers]. In such cases PAN (which is authorized as IEC by DGFT) of the importer and exporter would suffice.
5. It is being clarified and assured that there is no hold up of import and export consignments, wherever GSTIN is legally not required. Importers, Exporters and Customs Brokers are requested to quote authorized PAN in the bills of entry or shipping bills for such clearance
6. Difficulty, if any may also be brought to the notice of Deputy / Assistant Commissioner in charge of Appraising Main (Export) through email / phones (email address: apmainexp@jawaharcustoms.gov.in, Phone No: 022-27244959). Action to be taken in terms of decisions taken in this Public Notice should be consider

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Customs -GSTIN requirement for the purpose of import & export
PUBLIC NOTICE No. 17/2017 Dated:- 11-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING,
QUEEN'S ROAD, BENGALURU – 560 001
C.N0. VIII/09/20/2017 City cus Tech
Date: 11.07.2017
PUBLIC NOTICE No. 17/2017
Sub: regarding.
****
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Instruction No. 10/2017-Customs dated 06.07.2017 issued vide F. No. 450/119/2017-Cus.IV.
2. The provisions of registration are contained in Chapter VI of the Central Goods and Services Tax Act, 2017. The provisions related to registration un

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Dr. Kanagasabapathy Sundaram Pillai Founder, MY “Integrating Society India Net” NGGO Versus Union Govt. of India, Through, The Chairman, Central Board of Excise and Customs “CBEC”
GST
2017 (9) TMI 389 – BOMBAY HIGH COURT – [2017] 1 GSTL 31 (Bom), 2018 (9) G. S. T. L. 57 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 11-7-2017
Public Interest Litigation (L) No. 65 of 2017
GST
Smt. V. K. Tahilramani And Sandeep K. Shinde, JJ.
Petitioner present in person
Mr. Anil C. Singh, Addl. Solicitor General with Mr. P.S.Jetly, Mr. Sham V. Walve and Ms. Geetika Gandhi, Advocates for Respondent
JUDGMENT
[ Per Shri Sandeep K. Shinde, J. ]
The decision of respondent to implement Goods and Services Tax ('GST' for short) with effect from 1.7.2017 is subject matter of challenge in this petition on the following grounds:
(i) That implementation is without parliamentary sanction and implementation in midst of the financial year, is not valid;
(ii) That the preparations

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ank Account (TTABA) and suggested such other measures for effective implementation of GST.
Petitioner, thus, prayed that implementation of GST be deferred till all legal flaws are removed, and/or till full decision of final rates for all items including State surcharge items preparation is done by all India states and Union Territories.
2 The petitioner has prayed for following reliefs:
(a) Direct the respondent to defer the implementation till the legal sanction for implementation, the decided rates on all varied commodities etc. is taken from the parliament in Budget session of 2018 in February, 2018 for initiation of the new proposal from 1st April, 2018;
(b) Direction to utilize the period for the action on anti profiteering laws and on all shell companies, illegal duplicate manufacturing companies, unlawful commercial activities for tax evading/money laundering etc by the records of existing tax system thus preventing escape of those by the pretext in change records in new tax

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following 4 (Four) Acts were enacted:
(I) The Central Goods and Services Tax Act, 2017.
(ii) The Integrated Goods and Services Tax Act, 2017.
(iii) The Goods and Services Tax (Compensation to States) Act, 2017.
(iv) The Union Territory Goods and Services Tax Act, 2017 and received presidential assent on 6.4.2017.
In view of the fact aforesaid, contention of the petitioner that decision to implement the aforesaid Acts from 1.7.2017 is without authority of law lacks substance. In fact, herein levy and collection of taxes has sanction of law in terms of Article 265 of the Constitution of India.
4 As against this, the learned ASG appearing for the Union of India submitted thus:
(i) Thirty State legislatures have passed the State Goods and Services Tax Act, 2017.
(ii) Necessary rules have been framed and notified.
(iii) Over 65 lakh taxpayers have already migrated to GST network and obtained registrations.
(iv) Rates of taxes have been notified.
(v) GST Seva Kendras have

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Corrigendum – No.(GHN-31)GST-2017/S.9(1)-TH dated the 30th June, 2017 Notification No. 01/2017-State Tax (Rate),-
(GHN-56)GST-2017-S.9(1)(5)TH Dated:- 11-7-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
GOVERNMENT OF GUJARAT
FINANCE DEPARTMENT
Sachivalay, Gandhinagar
Dated the 11th July, 2017.
Corrigendum
No.(GHN-56)GST-2017-S.9(1)(5)TH:- In the notification of the Government of Gujarat, Finance Department, No.(GHN-31)GST-2017/S.9(1)-TH dated the 30th June, 2017 Notification No. 1/2017-State Tax (Rate),-
(i) in Schedule I, in the entry at serial No. 35, for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether decaffeinated or not; ”
(ii) in Schedule I, after the entry at serial No

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ings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried” ;
(vi) in Schedule II, in the entry at serial No. 47, for “2202 90 10”, read “2202 99 10”;
(vii) in Schedule II, in the entry at serial No. 48, for “2202 90 20”, read “2202 99 20”;
(viii) in Schedule II, in the entry at serial No. 49, for “2202 90 90”, read “220299 90”;
(ix) in Schedule II, in the entry at serial No. 50, for “2202 90 30”, read “2202 99 30”;
(x) in Schedule IV, in the entry at serial No.11, for “2202 90 90”, read “2202 99 90”;
(xi) in Schedule IV, after the entry at serial No.163, insert-
“163A
8701
Road tractors for semi-trailers of engine capacity more than

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Modification to Guidelines for online issuance of GST permit and Transit Passes etc. for facilitating movement of goods
Circular No. 07/2017 Dated:- 11-7-2017 Assam SGST – Circular
GST – States
GOVERNMENT OF ASSAM
OFFICE OF THE COMMISSIONER OF TAXES ::: ASSAM ::: KAR BHAWAN
DISPUR GUWAHATI.
(Circular No. 07/2017)
No. CT/COMP-49/2013/24
Dated Dispur, the 11th July, 2017
Sub: Modification to Guidelines for online issuance of GST permit and Transit Passes etc. for facilitating movement of goods
In partial modification of this Department's earlier Circular No. 6/2017(Vide Order No. CT/COMP-49/2013/23 dtd 07/07/2017) and for removal of hardship of carrying goods within the state at this initial stage of GST Roll out, requirem

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CORRIGENDUM – MGST-1017/C.R.104/Taxation-1 [No. 1/2017-State Tax (Rate)], dated the 29th June 2017,
MGST-1017/C.R.104/Taxation-1. Dated:- 11-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 11th July 2017
CORRIGENDUM
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R.104/Taxation-1.-In the Government notification of the Finance Department No. MGST-1017/C.R.104/Taxation-1 [No. 1/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 183 dated the 29th June 2017,-
(1) in Schedule I – 2.5%,-
(a) at page 4, at serial nu

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(2) in Schedule II – 6%,-
(a) at page 24, after serial number 16, insert,-
“16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried” ;
(b) at page 26, at serial number 47, in column (2), for “2202 90 10”, read “2202 99 10”;
(c) at page 26, at serial number 48, in column (2), for “2202 90 20”, read “2202 99 20”;
(d) at page 26, at serial number 49, in column (2), for “2202 90 90”, read “2202 99 90”;
(e) at page 26, at serial number 50, in column (2), for “2202 90 30”, read “2202 99 30”;
(3) in Schedule IV – 14%, at page 81, after

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CORRIGENDUM – MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017-State Tax (Rate)], dated the 29th June 2017
MGST-1017/C.R.103(1)/Taxation-1. Dated:- 11-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 11th July 2017
CORRIGENDUM
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R.103(1)/Taxation- 1.-In the Government notification of the Finance Depart

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Notification u/r 96A(5)-Conditions and safegaurds for export without payment of IGST-A Letter of Undertaking in place of Bond.
MGST-1017/C.R.111/Taxation.-1 – 16/2017-State Tax Dated:- 11-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 11th July 2017.
Notification No. 16/2017-State Tax
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.111/Taxation.-1.-In exercise of the powers conferred by sub-rule (5) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the “said rules”), the Government of Maharashtra, hereby specifies the conditions

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GST rate for Sanitary Napkins
GST
Dated:- 10-7-2017

There are some remarks made by various column writers on GST rate on sanitary napkins. It may be mentioned that the tax incidence on this item before and after GST is the same or less.
Sanitary napkins are classifiable under heading 9619. In pre-GST, they attracted concessional excise duty of 6% and 5% VAT and, the pre-GST estimated total tax incidence on sanitary napkins was 13.68%. Therefore, 12% GST rate had been provided for sanitary napkin.
Major raw materials for manufacture of sanitary napkins and applicable GST rates on them are as under:
a) 18% GST rate
– Super Absorbent Polymer
– Poly Ethylene Film
– Glue
– LLDPE- Packing Cover
b) 12% GST rate
– Th

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Manipur Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(3) The

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Section 149 – Manipur SGST – MISCELLANEOUS – GST – States – Section 149 – 149. Goods and services tax compliance rating. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax compliance rating score may be updated at

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Gifts up to a value of 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business
GST
Dated:- 10-7-2017

It is being reported that gifts and perquisites supplied by companies to their employees will be taxed under GST. Gifts upto a value of ₹ 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than ₹ 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business.
The question arises as to what constitutes a gift. Gift has not been defined in the GST law. In c

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Gifts up to a value of ₹ 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than ₹ 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business – Goods and Services Tax – GST – Dated:- 10-7-2017 – It is being reported that gifts and perquisites supplied by companies to their employees will be taxed under GST. Gifts upto a value of ₹ 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than ₹ 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business. The question arises as to what constitutes a gift. Gift has not b

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Material supplied to SEZ unit
Query (Issue) Started By: – Navin Verma Dated:- 10-7-2017 Last Reply Date:- 13-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
How can can be prepared of material supplied to SEZ unit???Weather GST collected or not??
Reply By KASTURI SETHI:
The Reply:
Supplies to SEZs are zero rated supplies as per Section 16 of IGST Act.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
It amounts to export and it comes under zero rated supply as held by Shri Sethi

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INPUT CREDIT ON EXPENSES DEBIT IN P& L
Query (Issue) Started By: – Davinder Singh Dated:- 10-7-2017 Last Reply Date:- 10-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
2. Input of GST paid for Expenses debited to Profit and loss account. The detail of Expenses is as under :-
Consumable Exp.
Freight Inward
Diesel
Import Expenses
Labour Expenses
Job Work Expenses
Uniform Exp.
Labour& Welfare Expense
Labour Welfare Fund
Audit Fee
Building Repairs
Charity & Donation
Computer Repair
Consultancy Exp
Courier Charges
Electric Repair
Gardening Expenses
Factory Insurance
Vehicle Insurance Cars
Vehicle Insurance Trucks
Laboratory Expenses
Labour Safety Expenses
Mobile Repair
Machinery Repairs
Printing & Stati

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GST RFD – 11
Furnishing of bond or Letter of Undertaking for export of goods or services
Bills
Forms
GST RFD – 11 of GST – Refund – Final Draft Rules 18-5-2017
FORM GST RFD-11
–
=============
Document 1
FORM GST RFD-11
[See rule 964]
Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished
4. Details of bond furnished
Bond:
Letter of Undertaking
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and
branch
1
2
4
Note Hard copy of the bank guarantee and bond shall be furnished to the jurisdictional officer.
5. Declaration –
31
5
(i)
The above-mentioned bank guarantee is submitted to secure the integrated tax payable on export
of goods or services.
(ii)
(iii)
I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
The

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e provisions of clause (a) of sub-section (3)
of section 16;
of…
AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount
rupees endorsed in favour of the President and whereas the obligor has furnished such guarantee
by depositing with the Commissioner the bank guarantee as afore mentioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the Act in respect of export
of goods or services, and rules made thereunder;
AND if the relevant and specific goods or services are duly exported;
AND if all dues of Integrated tax and all other lawful charges, are duly paid to the Government along with interest, if any,
within fifteen days of the date of demand thereof being made in writing by the said officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and
virtue:
AND the President shall, at h

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aker(s) including my/our respective heirs, executors/ administrators, legal representatives/successors and
assigns by these presents, hereby jointly and severally undertake on this
to the
President
day of
……..
(a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule
(1) of rule 96A;
(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder, in respect of
export of goods or services;
(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along with an amount
equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date
of payment.
I/We declare that this undertaking is given under the orders of the proper officer for the performance of enacts in
which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s)
Signat

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how to fix the price and how to show the tax
Query (Issue) Started By: – Ramaseshaiah M Dated:- 10-7-2017 Last Reply Date:- 10-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
I purchased with ₹100/- and paid ₹28/- tax and added (transport+rent+profit)=₹30/- and the price is ₹158/-
now ₹158/- is enough to collect from the customer, Either I need to collect 28% on ₹158/- nor I need to collect 28% on ₹30/-
kindly help me to understa

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TDS on GST
Query (Issue) Started By: – Nimish Shah Dated:- 10-7-2017 Last Reply Date:- 21-7-2017 Income Tax
Got 4 Replies
Income Tax
Since now GST is implemented from 1 July 2017 would like to know would TDS is applicable on GST as earlier there was circular stating no TDS on Service Tax, but still no such notification/circular from CBDT/Income Tax on the same.
Reply By KASTURI SETHI:
The Reply:
TDS and TCS both have been postponed.
Reply By Nimish Shah:
The Reply:
would like to

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Manipur Goods and Services Tax Act, 2017
Goods and services tax practitioners.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and service tax practitioner to furnish the d

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Input Tax Credit
Query (Issue) Started By: – Navin Verma Dated:- 10-7-2017 Last Reply Date:- 10-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We are Industrial Gas manufacturer.
We are SSI unit and At present we have opted Central Excise exempted and we are not charging excise duty for sale of Gases and we have not claimed the Excise duty paid for our purchases so for . Also we have not mentioned our Excise duty portion in our ER3 Return.
As per GST regime can we claim ITC

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THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ORDINANCE, 2017
GST
Dated:- 10-7-2017

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 8th July, 2017/Ashadha 17, 1939 (Saka)
THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ORDINANCE, 2017
No. 4 OF 2017
Promulgated by the President in the Sixty-eighth Year of the Republic of India.
An Ordinance to provide for the extension of the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
WHEREAS the Integrated Goods and Services Tax has been introduced in the whole of India except the State of Jammu and Kashmir with effect from the 22nd day of June, 2017;
AND WHEREAS the Legislative Ass

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d the President is satisfied that circumstances exist which render it necessary for him to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance:-
Short title and commencement.
1. (1) This Ordinance may be called the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.
(2) It shall come into force at once.
Extension and amendment of Integrated Goods and Services Tax Act, 2017.
2. (1) The Integrated Goods and Services Tax Act, 2017 (13 of 2017.) (hereinafter referred to as the principal Act) and all rules, notifications, schemes and orders made thereunder by the Central Go

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THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ORDINANCE, 2017
GST
Dated:- 10-7-2017

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 8th July, 2017/Ashadha 17, 1939 (Saka)
THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ORDINANCE, 2017
No. 3 OF 2017
Promulgated by the President in the Sixty-eighth Year of the Republic of India.
An Ordinance to provide for the extension of the Central Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
WHEREAS the Central Goods and Services Tax has been introduced in the whole of India except the State of Jammu and Kashmir with effect from the 22nd day of June, 2017;
AND WHEREAS the Legislative Assembly of the

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sfied that circumstances exist which render it necessary for him to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance:
Short title and commencement
1. (1) This Ordinance may be called the Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.
(2) It shall come into force at once.
Extension and amendment of the Central Goods and Services Tax Act, 2017
2. (1) The Central Goods and Services Tax Act, 2017 (12 of 2017.) (hereinafter referred to as the principal Act) and all rules, notifications and orders made thereunder by the Central Government are hereby extended to, and s

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Jammu and Kashmir Goods and Services Tax Act, 2017
Goods and services tax compliance rating.-
149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed

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No GST on import of aircraft, its parts on lease
GST
Dated:- 10-7-2017

New Delhi, Jul 9 (PTI) The government has exempted the import of aircraft, aircraft engines and its parts procured on lease from the purview of the Goods and Services Tax (GST).
The aviation industry had been asking for relief as it was facing a dual levy of 5 per cent at the time of import and another 5 per cent at the time of payment of lease rent.
Its concerns were raised by the civil aviation ministry befo

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