Goods and Services Tax

GST – States – 1138-F.T.-14/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1138-F.T. Dated Howrah, the 28th day of June, 2017 No. 14/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council hereby notifies that the following activities or transactions unde

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GST – States – 1137-F.T.-13/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1137-F.T. Dated Howrah, the 28th day of June, 2017 No. 13/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council is pleased hereby to notify that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of State tax leviable under section 9 of the said West Bengal Goods and Services Tax Ordinance, 2017, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- Table Sl.No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1. Supply of Services by a goods transport agency

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y other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the West Bengal Goods and Services Tax Ordinance, 2017, the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory. 2. Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a busin

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ransport of goods or passengers. Central Government, State Government, Union territory or local authority Any business entity located in the taxable territory. 6. Services supplied by a director of a company or a body corporate to the said company or the body corporate. A director of a company or a body corporate The company or a body corporate located in the taxable territory. 7. Services supplied by an insurance agent to any person carrying on insurance business. An insurance agent Any person carrying on insurance business, located in the taxable territory. 8. Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. A recovery agent A banking company or a financial institution or a non-banking financial company, located in the taxable territory. 9. Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a

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GST – States – 1131-F.T.-07/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1131-F.T. Dated Howrah, the 28th day of June, 2017 No. 07/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding ent

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GST – States – 1130-F.T.-06/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1130-F.T. Dated Howrah, the 28th day of June, 2017 No. 06/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD)

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GST – States – 1125-F.T.-01/2017-State Tax (Rate) – Dated:- 28-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1125-F.T. Dated Howrah, the 28th day of June, 2017 No. 01/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the rate of the State tax of- (i) 2.5

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GST – States – 01/2017 – Dated:- 28-6-2017 – FINANCE SECRETARIAT NOTIFICATION (01/2017) No. FD 47 CSL 2017, Bengaluru, dated: 28.06.2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 0f 2017), the Government of Karnataka hereby appoints the 28thday of June, 2017, as the date on which the provisions of sections 1,2,3,4,5,10,22, 23,24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into

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GST – States – 02/2017 – Dated:- 28-6-2017 – FINANCE SECRETARIAT NOTIFICATION (02/2017) No. FD 47 CSL 2017, Bengaluru, dated: 28.06.2017 In exercise of the powers conferred by section 146 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), the Government of Karnataka on the recommendations of the Council hereby notifies www.gst.gov.in as the Common Goods and Services Tax El

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The provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9),43 except the proviso to sub-section (9),44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the Odisha Goods and Services Tax Act, 2017, shall come into force – GST – States – S.R.O. No. 292/2017 – Dated:- 28-6-2017 – FINANCE DEPARTMENT NOTIFICATION Dated The 28th June,2017 S.R.O. No.- 292/2017 – In exercise of the powers conferred by sub-section (3) of section 1 of the Odisha Goods and Servic

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GST – States – F-10-40/2017/CT/5(68) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION Naya Raipur, dated : 28.06.2017 No. F-10-42/2017/CT/V (68)- In exercise of the powers conferred by sub-section (3) of section 1 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017), the State Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to

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GST – States – 16/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 16/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43/2017/CT/V (84) -In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby specifies, – (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be

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fund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by hi

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of the whole of the state tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. – For the purposes of this notification, unless the context otherwise requires,"specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. 2. This notification shall come into force with effect from the I st day of July, 2017 By order and in the name of the Governor o

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GST – States – 15/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 15/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43 /2017/CT/V (83) – In exercise of the powers conferred by sub-section (3) of section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council hereby notifies that no refund of unutilised

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GST – States – 14/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 14/2017 – state Tax (Rate) Naya Raipur, dated : 28.06.2017 No. F-10- 43/2017/CT/V (82) – In exercise of the powers conferred by sub-section (2) of section 7 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council hereby notifies that the following activiti

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GST – States – 13/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 13/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (81)- In exercise of the powers conferred by sub-section (3) of section 9, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby notifies that on categories of supply of

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GST – States – 12/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 12/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (80)- In exercise of the powers conferred by sub-section (1) of section 11, of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recom

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GST – States – 11/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 11/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (79)- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Gov

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GST – States – 08/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur Notification No. 08/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (76) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act. 2017 (7 of 2017), the state Government, on being satisfied that it is necessary in the public interest so to do, on the recom

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GST – States – 07/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No.7/2017- State Tax (Rate) Naya Raipur, dated : 28.06.2017 No. F-10- 43/2017/CT/V (75) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the correspondi

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GST – States – 06/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 06/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43/2017/CT/V (74) – In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter ref

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GST – States – 03/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 03/2017-State Tax (Rate) Naya : 28.06.2017 No, F.10-43/2017/CT/V(71)- In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, being satisfied that it is necessary in the public interest to do, on the recommendations of the Co

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GST – States – 02/2017 State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 02/2017 State Tax (Rate) Naya Raipur, dated : 28.06.2017 No. F-10- 43 /2017/CT/V (70) – In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, being satisfied that it is necessary in the public interest so to do, on the reco

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GST – States – 01/2017-State Tax (Rate) – Dated:- 28-6-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 01/2017-State Tax (Rate) Naya Raipur, dated 28.06.2017 No.F-10-43/2017/CT/V/(69)- In exercise of the powers conferred by sub-section (1) of section 9 of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the council, hereby notifies the rate of the State tax of- (i)

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GST – States – S.O. 61-05/2017-2169 – Dated:- 28-6-2017 – The 28th June 2017 S.O.61 dated 28th June 2017- In exercise of the powers conferred under sub-section (3) of Section 1 of the Bihar Goods and Service Tax Act, 2017(Bihar Act 12 of 2017), the Governor of Bihar is pleased to declare that the provisions of Section 1, Section 2, Section 3, Section 4, Section 5, Section 10, Section 22, Section 23, Section 24, Section 25, Section 26, Section 27, Section 28, Section 29, Section 30, Section 139,

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GST – States – G.O.Ms. No. 247 – Dated:- 28-6-2017 – NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-I) APPOINTING THE COMMISSIONER OF STATE TAX, NOTIFIED BY THE CHIEF COMMISSIONER OF STATE TAX, AS REVISIONAL AUTHORITY UNDER SECTION 2 (99) OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No.16 of 2017). [G.O.Ms.No.247, Revenue (Commercial Taxes-I), 28th June, 2017.] NOTIFICATION In exercise of the powers conferred by Section 3 read with Section 2 (99) of the Andhra P

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GST – States – G.O.Ms. No. 248 – Dated:- 28-6-2017 – NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (Commercial Taxes-I) APPOINTING THE OFFICERS FUNCTIONING UNDER THE ANDHRA PRADESH VALUE ADDED TAX ACT, 2005 (ACT No. 5 OF 2005) WITH NEW DESIGNATIONS UNDER SECTION 3 OF ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16 of 2017). [G.O.Ms. No. 248, Revenue (Commercial Taxes-I), 28th June, 2017.] NOTIFICATION In exercise of the powers conferred by section 3 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Andhra Pradesh Act No 16 of 2017), Government here by appoint the following classes of officers mentioned in the column No. (2) of the following table and functioning under the Andhra Pradesh Value Added Tax Act, 2005 (Act No

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GST – 14/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 14/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 689 (E).- In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on inter-State supplies shall be paid by the electronic commerce operator – (i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle; (ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or o

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