Goods and Services Tax

Section 19 – GST – States – INPUT TAX CREDIT – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Taking input tax credit in respect of inputs and capital goods sent for job work.- 19. (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job worker for job work. (2) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on inputs even if the inputs are directly sent to a job worker for job work without being first brought to his place of business. (3) Where the inputs sent for job work are not received back by the principal after completion of job

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section 16, the principal shall be entitled to take credit of input tax on capital goods even if the capital goods are directly sent to a job worker for job work without being first brought to his place of business. (6) Where the capital goods sent for job work are not received back by the principal within a period of three years of being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out: Provided that where the capital goods are sent directly to a job worker, the period of three years shall be counted from the date of receipt of capital goods by the job worker. (7) Nothing contained in sub-section (3) or sub-section (6) s

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Section 18 – GST – States – INPUT TAX CREDIT – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Availability of credit in special circumstances.- 18. (1) Subject to such conditions and restrictions as may be prescribed- (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act; (b) a person who takes registration under sub-section (3) o

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y a registered person becomes a taxable supply, such person shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock relatable to such exempt supply and on capital goods exclusively used for such exempt supply on the day immediately preceding the date from which such supply becomes taxable: Provided that the credit on capital goods shall be reduced by such percentage points as may be prescribed. (2) A registered person shall not be entitled to take input tax credit under sub-section (1) in respect of any supply of goods or services or both to him after the expiry of one year from the date of issue of tax invoice relating to such supply.

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lent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods, reduced by such percentage points as may be prescribed, on the day immediately preceding the date of exercising of such option or, as the case may be, the date of such exemption: Provided that after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. (5) The amount of credit under sub-section (1) and the amount payable under sub-section (4) shall be calculated in such manner as may be prescribed. (6) In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registe

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Section 17 – GST – States – INPUT TAX CREDIT – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Apportionment of credit and blocked credits.- 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. (3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liabl

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b-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances ; (ii) for transportation of goods; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; (iii) rent-a-cab, life insurance and health i

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nation .- For the purposes of clauses (c) and (d), the expression construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; (e) goods or services or both on which tax has been paid under section 10; (f) goods or services or both received by a non-resident taxable person except on goods imported by him; (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any tax paid in accordance with the provisions of sections 74, 129 and 130. (6) The Government may prescribe the manner in which the credit referred to in sub-sections (1) and (2) may be attributed. Explanation .- For the purposes of this Chapter and Chapter VI, the expression plant and machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for

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Section 16 – GST – States – INPUT TAX CREDIT – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER V INPUT TAX CREDIT Eligibility and conditions for taking input tax credit.- 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input ta

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arged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice b

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Section 15 – GST – States – TIME AND VALUE OF SUPPLY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Value of taxable supply.- 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include- (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the su

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overnments. Explanation .-For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given- (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply has been effected, if- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of

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v) any person directly or indirectly owns, controls or holds twenty-five per cent. or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or (viii) they are members of the same family; (b) the term person also includes legal persons; (c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. – – statute, statutory provisions legislation, law, enactment, A

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Section 14 – GST – States – TIME AND VALUE OF SUPPLY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Change in rate of tax in respect of supply of goods or services .- 14. Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:- (a) in case the goods or services or both have been supplied before the change in rate of tax,- (i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; o

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issued and payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or (iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice: Provided that the date of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days from the date of change in the rate of tax. Explanation .- For the purposes of this section, the date of receipt of payment shall be the date on which the payment is entered in the books of account of the su

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Section 13 – GST – States – TIME AND VALUE OF SUPPLY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Time of supply of services.- 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the following dates, namely:- (a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of recei

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of payment shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely:- (a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (b) the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Provided that where it is not possible t

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Section 12 – GST – States – TIME AND VALUE OF SUPPLY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER IV TIME AND VALUE OF SUPPLY Time of supply of goods. 12. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: Provided that where the supplier of taxable goods

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respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:- (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply

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Section 11 – GST – States – LEVY AND COLLECTION OF TAX – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Power to grant exemption from tax. 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. (2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order

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tion issued by the Central Government, on the recommendations of the Council, under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act. Explanation.- For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both. – – statute, statutory provisions legislation, law, enactment, Acts, Rule

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Section 10 – GST – States – LEVY AND COLLECTION OF TAX – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Composition levy. 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding,- (a) one per cent. of the turnover in State in case of a manufacturer, (b) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Sched

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(d) he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council: Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 1961 (Central Act No. 43 of 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section. (3) The option availed of by a registered person under sub-section (1) shall lapse with effect from the day on which his aggregate tur

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Section 9 – GST – States – LEVY AND COLLECTION OF TAX – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Levy and collection. 09. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Rajasthan goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. (2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly know

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id by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence

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Section 8 – GST – States – LEVY AND COLLECTION OF TAX – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Tax liability on composite and mixed supplies.- 08. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be t

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Section 7 – GST – States – LEVY AND COLLECTION OF TAX – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER III LEVY AND COLLECTION OF TAX Scope of supply.- 07. (1) For the purposes of this Act, the expression supply includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as suppl

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Section 6 – GST – States – ADMINISTRATION – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Authorisation of officers of central tax as proper officer in certain circumstances. 06. (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),- (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as autho

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Section 5 – GST – States – ADMINISTRATION – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Powers of officers.- 05. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate

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Section 4 – GST – States – ADMINISTRATION – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Appointment of officers. 04. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act. (2) The Commissioner shall have jurisdiction over the whole of the State, the Special Commissioner and an Additional Commissioner in respect of all or any of the functions assigned to them, shal

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Section 3 – GST – States – ADMINISTRATION – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Officers under this Act. 03. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Principal Commissioner or Chief Commissioner of State tax, (b) Special Commissioners of State tax, (c) Additional Commissioners of State tax, (d) Joint Commissioners of State tax, (e) Deputy Commissioners of State

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Section 2 – GST – States – PRELIMINARY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Definitions. 02. In this Act, unless the context otherwise requires,- (1) actionable claim shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (Central Act No. 4 of 1882) ; (2) address of delivery means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; (3) address on record means the address of the recipient as available in the records of the supplier; (4) adjudicating authority means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal; (5) agent means a person, including a factor

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Authority means an authority appointed or authorised to hear appeals as referred to in section 107; (9) Appellate Tribunal means the Goods and Services Tax Appellate Tribunal referred to in section 109; (10) appointed day means the date on which the provisions of this Act shall come into force; (11) assessment means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment; (12) associated enterprises shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961 (Central Act No. 43 of 1961); (13) audit means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his comp

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s in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by way of totalisator or a licence to book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; (18) business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business

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ere he has no fixed place of business; (21) central tax means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act; (22) cess shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act; (23) chartered accountant means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (Central Act No. 38 of 1949); (24) Commissioner means the Commissioner of State tax appointed under section 3 and includes the Principal Commissioner or Chief Commissioner of State tax appointed under section 3; (25) Commissioner in the Board means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act; (26) common portal means the common goods and services tax electronic portal referred to in section 146; (27) common working days shall mean such days in succession which are not declared as gazetted

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ther in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; (32) continuous supply of goods means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other co

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under sub-section (1) of section 34; (38) debit note means a document issued by a registered person under sub-section (3) of section 34; (39) deemed exports means such supplies of goods as may be notified under section 147; (40) designated authority means such authority as may be notified by the Commissioner; (41) document includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000 (Central Act No. 21 of 2000); (42) drawback in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in the manufacture of such goods; (43) electronic cash ledger means the electronic cash ledger referred to in sub-section (1) of section 49; (44) electronic commerce means the supply of goods or services or both, including digital products over digital or electronic

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the person if they are wholly or mainly dependent on the said person; (50) fixed establishment means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; (51) Fund means the Consumer Welfare Fund established under section 57; (52) goods‟‟ means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply; (53) Government means the Government of Rajasthan; (54) Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017(Central Act No. 15 of 2017) ; (55) goods and services tax practitioner means any person who has bee

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furtherance of business; (61) Input Service Distributor means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office; (62) input tax in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- (a) the integrated goods and services tax charged on import of goods; (b) the tax payable under the provisions of sub-sections (3) and (4) of section 9; (c) the tax payable under the provisions of sub-sections (3) and (4) of section 5 of the Integrated Goods and Services Tax Act;

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69) local authority means- (a) a Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (Central Act No. 41 of 2006); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; (70) location of the recipient of services means,- (a) where a supply is received at a place of business for which the registration has been obtained, the location of such

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the place of business or fixed establishment, the location of the establishment most directly concerned with the provisions of the supply; and (d) in absence of such places, the location of the usual place of residence of the supplier; (72) manufacture means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; (73) market value shall mean the full amount which a recipient of a supply is required to pay in order to obtain the goods or services or both of like kind and quality at or about the same time and at the same commercial level where the recipient and the supplier are not related; (74) mixed supply means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.

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person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; (78) non-taxable supply‟‟ means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act; (79) non-taxable territory means the territory which is outside the taxable territory; (80) notification means a notification published in the Official Gazette and the expressions notify‟ and notified‟ shall be construed accordingly; (81) other territory includes territories other than those comprising in a State and those referred to in sub-clauses (a) to (e) of clause (114); (82) output tax in relation to a taxable person, means the tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but exclu

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ieties; (j) a local authority; (k) Central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (Central Act No. 21 of 1860); (m) trust; and (n) every artificial juridical person, not falling within any of the above; (85) place of business includes- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; (86) place of supply means the place of supply as referred to in Chapter V of the Integrated Goods and Services Tax Act; (87) prescribed‟‟ means prescribed by rules made under this Act on the recommendations of the Council; (88) principal means a perso

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y that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; (94) registered person means a person who is registered under section 25 but does not include a person having a Unique Identity Number; (95) regulations means the regulations made by the Government under this Act on the recommendations of the Council; (96) removal‟‟ in relation to goods, means- (a) despatch of the goods for delivery by the supplier thereof or by any other perso

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1956); (102) services means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; (103) State means the State of Rajasthan; (104) State tax means the tax levied under this Act; (105) supplier in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; (106) tax period‟‟ means the period for which the return is required to be furnished; (107) taxable person means a person who is registered or liable to be registered under section 22 or section 24; (108) taxable supply‟‟ means a supply of goods or services or both which is leviable to t

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ces or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes Central tax, State tax, Union territory tax, integrated tax and cess; (113) usual place of residence means- (a) in case of an individual, the place where he ordinarily resides; (b) in other cases, the place where the person is incorporated or otherwise legally constituted; (114) Union territory means the territory of- (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (e) Chandigarh; and (f) other territory; Explanation .- For the purposes of this Act, each of the territories specified in sub-clauses (a) to (f) shall be considered to be a separate Union territory; (115) Union territory tax means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act; (116) Union Territory Goods and S

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Section 1 – GST – States – PRELIMINARY – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – LAW (LEGISLATIVE DRAFTING) DEPARTMENT (GROUP-II) NOTIFICATION Jaipur, April 28, 2017 No. F. 2 (34) Vidhi/2/2017.- In pursuance of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English language of Maal aur Seva Kar Adhiniyam, 2017 (2017 ka Adhiniyam Shankhyank 9) :- (Authorised English Translation) THE RAJASTHAN GOODS AND SERVICES TAX ACT,2017 (Act No. 9 of 2017) (Received the assent of the Governor on the 28th day of April 2017) An Act to make a provision for levy and collecti

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 11-5-2017 – The revised IGST Law has provided separate provisions for determination of place of supply in case of intra state trade/inter-state trade and that in case of import/export of goods. The provisions regarding determination of place of supply of goods other than supply of goods imported into or exported from India are the same as proposed in the erstwhile IGST Law and are not repeated. The revised IGST Law has inserted a new section 8 for place of supply of goods imported into India or exported from India which provides that:- The place of supply of goods imported into India shall be the location of the importer. The place of supply of goods exported from India shall be t

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e rule is general rule and the specific provisions have been made for specific nature of services. We will discuss section 9(4) of the IGST Act, 2016 in the present update. The section 9(4) states that place of supply of services in case of following shall be the location of immovable property, boat or vessel:- Services directly in relation to immovable property including services of architects, interior decorator, surveyors, engineers or renting of immovable property, Services of providing accommodation in hotel, inn, guest house, club or campsite, by whatever name called, and including house boat or any other vessel, Services by way of accommodation in any immovable property for organizing any marriage or function, Any other ancillary ser

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Goods and Services Tax – Started By: – satbir singh wahi – Dated:- 10-5-2017 Last Replied Date:- 11-5-2017 – SirPlease guide the Gst provisions for Dyeing unit , which receives cloth form party for dyeing job work,and returns the same after dyeing and processing.Presently registered under Vat and paying Vat on 60 % of invoice value. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Whether you have got the provisinal ID for migration? – Reply By Himansu Sha – The Reply = Job work provisions are c

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Goods and Services Tax – GST – Dated:- 10-5-2017 – Gandhinagar, May 9 (PTI) The Gujarat assembly passed the state Goods and Services Tax (GST) Bill unanimously during a day-long special session here today. The state assembly also passed two other related Bills. The Parliament on April 6 had passed four legislations to pave the way for nation-wide roll-out of the GST from July 1. During the day-long session here, the assembly has passed the Gujarat GST Bill, the Gujarat Value Added Tax (Amendment) Bill and the Gujarat Local Authorities Laws (Amendment) Bill. Both the ruling BJP and opposition Congress legislators held a lengthy debate over the bill before passing it with a voice vote along with the two other related legislations. In his ope

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ed that the state BJP dispensation is now making a u turn on this issue. Earlier, the BJP government here had opposed the GST, claiming that it will make a dent in Gujarat's tax revenues. After the BJP came to power at the Centre, you made a u turn and started favouring the GST, said Gohil. Replying to Congress leaders, Gujarat Deputy Chief Minister Nitin Patel said the delay was caused because the UPA regime failed to win trust of all the parties on the GST implementation. The GST got delayed because the UPA government had failed to convince even their allies, such as the Left parties at that time. It was (Prime Minister) Narendra Modi who brought everyone together and won their trust said Patel, who handles the Finance portfolio among

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Goods and Services Tax – GST – Dated:- 10-5-2017 – New Delhi, May 9 (PTI) The process to enrol taxpayers on the Goods and Services Tax Network (GSTN) portal, which was suspended on April 30, will start again in a few weeks, the revenue department said today. More than 60 lakh taxpayers enrolled on the GST portal between November 8, 2016 and April 30, 2017. The enrolment process closed with effect from May 1 and the data of all those signed the enrolment form would be migrated to the new GST sys

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Goods and Services Tax – Started By: – Swapneswar muduli – Dated:- 10-5-2017 Last Replied Date:- 10-5-2017 – Dear Sir,One who doing job in Company if he want to enrollment as a GST Practitioner than he can enrollment or is there restriction for the same? – Reply By MUKUND THAKKAR – The Reply = please check code of conduct of company where person is doing the job. I think no company is allowing any employee. there is no restriction as per GST. – Reply By KASTURI SETHI – The Reply = Dear Querist, I think the present rules will be carried forward. As per Rule 12 of Central Excise (Appeals), 2001 12. Qualifications for authorized representatives.- For the purposes of clause (c) of sub-section (2) of section 35Q of the Act, an authorized repres

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 10-5-2017 – Scope of supply Section 7 of the Central Goods and Services Tax Act, 2017 ( Act for short) provides the scope of supply . Section 7(1) provides that for the purposes of this Act, the expression supply includes- all forms of supply of goods or services or such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; import of services for a consideration whether or not in the course or furtherance of business; the activities specified in Schedule I, made or agreed to be made without a consideration; and the activities to be treated as supply of goods or supply of services referred to in Schedule II. Consideration Section 2(d) of the Contract Act, 1872 defines contract as when at the desire of the promissory, the promise or any other person has done or abstained from doing or does or abstains fro

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he Act defines the term consideration in relation to the supply of goods or services or both includes- any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; The proviso to this section provides that a deposit given in respect of supply of the goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply. Schedule I Schedule I to the Act provides the activities that are to be

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s assets, if input tax credit has been availed on such assets, through, such transactions are made without consideration, it would amount to supply . Transfer of business assets- where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; where, by or under the direction or a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available or such goods is a supply; Supply between related persons Since the expression related person finds in two places in the schedule I we have to refer the definition of related person . Section 2(84) defines

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in business; such persons are employer and employee; any person directly or indirectly owns, controls or holds 25% or more of the outstanding voting stock or shares of both of them; one of them directly or indirectly controls the other; both of them are directly or indirectly controlled by a third person; together they director indirectly control a third person; or they are members of the same family. -the term person also includes legal person; -persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. The supply of goods or services or both taken between the related person as aforesaid shall be treated as supply even the supply is made without consideration. Supply between distinct persons Section 25 of the Act deals with the procedure of registration by a taxable person. If a taxable person has business more than one State, then he is required t

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ness the contract between the principal and agent is common. The agent is working on behalf of the principal is entitled to commission as per agreement. He may act on behalf of the principal and even business decisions can be taken by him. Such transactions between principal and agent will not be under consideration. Schedule I provides that supply of goods by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal or by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal. Import from a related person Clause 4 of the Schedule I provides that import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business is considered as supply even though it is not for consideration. The term related person is discussed above is also applicable to this clause. The transactions between the branches or establishments of

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