Goods and Services Tax

Goods and Services Tax – GST – Dated:- 12-6-2017 – Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017 1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted – Sl. No. Proposal/ request 84. Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution 85. Services provided to the Government u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 164 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 164. Power of Government to make rules.- (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of wh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 163 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 163. Levy of fee.- Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMIT

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 162 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 162. Bar on jurisdiction of civil courts.- Save as provided in sections 117 and 118, no civil court shall have jurisdiction to deal with or decide any question arising from or relating to anything done or purported to be done under this Act. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanage

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 161 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 161. Rectification of errors apparent on the face of record.- Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and Services Tax Act or by the affected person withi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 160 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 160. Assessment proceedings, etc. not to be invalid on certain grounds.- (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, accepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 23 – GST – States – REGISTRATION – Goa Goods and Services Tax Act, 2017 – Act-Rules – 23. Persons not liable for registration.- (1) The following persons shall not be liable to registration, namely: (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; (b) an agriculturist, to the extent of supply of produce out of cult

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 159 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 159. Publication of information in respect of persons in certain cases.- (1) If the Commissioner, or any other officer authorised by him in this behalf, is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under this Act in respect of such person, it may cause to be publ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 158 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 158. Disclosure of information by a public servant.- (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this Act (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section (3), not be disclosed. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, (Central Act 1 of 1872) no court shall, save as otherwise provided in sub-section (3), require any officer appointed or authorised under t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

losure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demand; or (d) any particulars to a civil court in any suit or proceedings, to which the Government or any authority under this Act is a party, which relates to any matter arising out of any proceedings under this Act or under any other law for the time being in force authorising any such authority to exercise any powers thereunder; or (e) any particulars to any officer appointed for the purpose of audit of tax receipts or refunds of the tax imposed by this Act; or (f) any particulars where such particulars are relevant for the purposes of any inquiry into the conduct of any officer appointed or authorise

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rtered accountant, a practising company secretary to the authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary, as the case may be; or (j) any particulars to any agency appointed for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound not to use or disclose such particulars except for the aforesaid purposes; or (k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and (l) any information relating

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 22 – GST – States – REGISTRATION – Goa Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER VI Registration 22. Persons liable for registration.- (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. (2) Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal. Explanation.- For the purposes of this section,- (i) the expression aggregate turnover shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals; (ii) the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker; (iii) the expression special category States shall mean the States as specified in sub-clause (g) of c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 157 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 157. Protection of action taken under this Act.- (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. (2) No su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 21 – GST – States – INPUT TAX CREDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 21. Manner of recovery of credit distributed in excess.- Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions of section 73 or section

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 156 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 156. Persons deemed to be public servants.- All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code. Central Act 45 of 1860. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 20 – GST – States – INPUT TAX CREDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 20. Manner of distribution of credit by Input Service Distributor.- (1) The Input Service Distributor shall distribute the credit of State tax as State tax or integrated tax and integrated tax as integrated tax or State tax, by way of issue of document containing the amount of input tax credit being distributed in such manner as may be prescribed. (2) The Input Service Distributor may distribute the credit subject to the following conditions, namely: (a) the credit can be distributed to the recipients of credit against a document containing such details as may be prescribed; (b) the amount of the credit distributed shall no

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all recipients and which are operational in the current year, during the said relevant period. Explanation.- For the purposes of this section,- (a) the relevant period shall be (i) if the recipients of credit have turnover in their States or Union territories in the financial year preceding the year during which credit is to be distributed, the said financial year; or (ii) if some or all recipients of the credit do not have

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Burden of Proof. – Section 155 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 155. Burden of Proof.- Where any person claims that he is eligible for input ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 154 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 154. Power to take sample.- The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India – taxmanagementindia – taxmanagement – taxmana

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 153 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 153. Taking assistance from an expert.- Any officer not below the rank of Deputy Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 19 – GST – States – INPUT TAX CREDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 19. Taking input tax credit in respect of inputs and capital goods sent for job work.- (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 work or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, 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) shall apply t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 152 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 152. Bar on disclosure of information.- (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular pers

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 18 – GST – States – INPUT TAX CREDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 18. Availability of credit in special circumstances.- (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) of section 2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rson 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. (3) Where there is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f 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 registered person shall pay a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 151 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 151. Power to collect statistics.- (1) The Commissioner may, if he considers that it is necessary so to do, by notification, direct that statistics may be collected relating to any matter dealt with by or in connection with this Act. (2) Upon such notification being issued, the Commissioner, or any person authorised by him in this behalf, may call upon the concerned persons to furnish such

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 17 – GST – States – INPUT TAX CREDIT – Goa Goods and Services Tax Act, 2017 – Act-Rules – 17. Apportionment of credit and blocked credits.- (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 liable to pa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 insurance except wh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s 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 making outward supply of good

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 150 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 150. Obligation to furnish information return.- (1) Any person, being- (a) a taxable person; or (b) a local authority or other public body or association; or (c) any authority of the State Government responsible for the collection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for the collection of excise duty or customs duty; or (d) an income tax authority appointed under the provisions of the Income-tax Act, 1961; (Central Act 43 of 1961) or (e) a banking company within the meaning of clause (a) of section 45A of the Reserve Bank of India Act, 1934; (Ce

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Land Acquisition, Rehabilitation and Resettlement Act, 2013; (Central Act 30 of 2013) or (k) the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; (Central Act 42 of 1956) or (l) a depository referred to in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996; (Central Act 22 of 1996) or (m) an officer of the Reserve Bank of India as constituted under section 3 of the Reserve Bank of India Act, 1934; (Central Act 2 of 1934) or (n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013; (Central Act 18 of 2013) or (o) a person to whom a Unique Identity Number has been granted under sub-section (9)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within the said period of thirty days or, the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and the provisions of this Act shall apply. (3) Where

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 148 – GST – States – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – Act-Rules – 148. Special procedure for certain processes.- The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Section 149 – Goa SGST – MISCELLANEOUS – Goa Goods and Services Tax Act, 2017 – 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 sco

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =