Goods and Services Tax

Clarification On GST
Query (Issue) Started By: – CA Alkesh Kasliwal Dated:- 13-8-2016 Last Reply Date:- 10-7-2017 Goods and Services Tax – GST
Got 7 Replies
GST
My Query is that
Many of the manufacturing unit get exemption by State Govt. of VAT And CST under industrial Promotion Policy 2014 in Madhya Pradesh for Five from the date of Commencement of production of New units
So my query is that whether the same exemption is also available for the aforsaid entity or not
Please clarify.. As soon as possible
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
It all depends on the provision of GST law to be enacted, rules to be framed under the law and Notifications to be issued under the law and the rules. Therefore it is too

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continue to get to the assessee upto the period the exemption is given under VAT regime. Even earlier when Sales tax was changed to VAT the exemption made available were continued upto the period of eligibility. Thanks.
Reply By YAGAY AND SUN:
The Reply:
Such State specific industrial promotion scheme shall be ended and refund mechanism after payment of GST will come into picture.
Reply By Ganeshan Kalyani:
The Reply:
Sir, agreed but those companies which have already invested huge capital and the Govt. Has already given them exemption for a particular period. I guess these exemption shall continue until such period. However I agree that those are planning to invest in GST regime the exemption shall not be given. Thanks.
Reply By KRT

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GST TO ELIMINATE MULTIPLE TAXES
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 13-8-2016

After 25 years India started walking on the road to economic reforms and as India marches towards introduction of GST in 2016-17 in 70th year of its independence, we may liberalize ourselves from the clutches of multiplicity of taxes levied by both, centre as well as states. However, the GST which is proposed in the current form is a combination of three types of taxes- Central GST, State GST and Integrated GST.
There cannot be a better way to celebrate India's independence. The dream to have GST in India may soon be a reality now. The month of August once again became historic after August of 1947 when India attained independence from British raj. August 2016 created a historic achievement once again as India march ahead on the road to fiscal freedom on tax front as 122nd Constitutional Amendment has been approved by both the houses of Indian Parliament i.e, on

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al Sales Tax (1956) Service Tax (1994) and a host of state levied taxes including Value Added Tax (VAT). GST aims at subsuming many multiple taxes presently levied by Central and State Governments with the objective to follow one nation – one market – one tax policy and scrap the cascading effect of taxes on cost i.e. payment of tax on taxes. GST would therefore, bring in economies of scale, operational efficiency, lower cost of production and benefits accruing to consumers. GST is expected to change the way businesses are done, provide host of opportunities to professionals, reduce corruption and consumer will eventually benefit.
Constitutional Amendment
The Constitution (122nd Amendment) Bill, 2014 as amended has now been passed by both the houses of Parliament in August, 2016 – on 3rd August by Rajya Sabha and on 8th August by Lok Sabha ( and that too unanimously in both houses). The major amendments made in the original Constitutional Amendment Bill while passage thereof include

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are being subsumed:
* Subsuming of State Value Added Tax/Sales Tax,
* Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States),
* Octroi and Entry tax,
* Purchase Tax,
* Luxury tax, and
* Taxes on lottery, betting and gambling.
However, it will have to be ensured by the GST Council that states should not levy new taxes in future (unless there is a emergency) to complicate the taxes again over a period. We should not have a sequel of GST like GST-2 after a decade or so. This is important as centre has agreed to compensate the states for any revenue loss arising out of GST. Also, there is a need to discourage local bodies to levy taxes. Their fund requirements may be met by States.
Benefits of GST
The benefits of GST accruing to various stake holders can be summarized as under:
For business and industry
* Easy compliance: A robust and comprehensive IT system would be the foundation of the GST

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nd comprehensive set-off of input goods and services and phasing out of Central Sales Tax (CST) would reduce the cost of locally manufactured goods and services. This will increase the competitiveness of Indian goods and services in the international market and give boost to Indian exports. The uniformity in tax rates and procedures across the country will also go a long way in reducing the compliance cost.
For Central and State Governments
* Simple and easy to administer: Multiple indirect taxes at the Central and State levels are being replaced by GST. Backed with a robust end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied so far.
* Better controls on leakage: GST will result in better tax compliance due to a robust IT infrastructure. Due to the seamless transfer of input tax credit from one stage to another in the chain of value addition, there is an in-built mechanism in the design of GST that would

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h Centre and States will simultaneously levy GST across the value chain. Tax will be levied on every supply of goods and services. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State.
Input Tax Credit
The input tax credit of CGST would be available for discharging the CGST liability on the output at each stage. Similarly, the credit of SGST paid on inputs would be allowed for paying the SGST on output. No cross utilization of credit between CGST and SGST would be permitted. However, IGST can be set off against IGST, CGST and SGST.
GST Preparedness
Preparedness for GST in next few months will involve Tax Planning Review, Transactions Review, Training Manpower, Cost Effectiveness in Inventory, logistics & Final goods, business Planning with anticipation of new tax structure with competition, Fastest Implementation & Transition to GST, Procurement and Purchase

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GST – Job Work under GST
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 13-8-2016

Editorial Note
Model GST law has provided special procedure for removal of goods from principal manufacturer to job worker and return from job worker to principal manufacturer subject to certain conditions and limitations. This article aims at enlightening readers about the provisions related to job work.
Introduction
The definition of supply is very wide and had covered almost all sorts of transactions within its ambit. Material sent for job work is also covered under supply. Hence, GST would be payable on material sent for job work. However, law has kept this special transaction into consideration while drafting and thus it provides for special procedure for removal and receipt of goods sent on job work.
Meaning of Job work
“Job work” means undertaking any treatment or process by a person on goods belonging to another registered taxable person and the expression “job

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work from one job worker to another job worker without payment of duty.
Time limit for receipt of goods back from job worker
Section 43A which provides for special procedure for removal of goods on job work does not specify any time limit for receipt of goods back However, another provision contained in clause 16A specifies time limit for receipt of goods. Accordingly, inputs should be received back within the period of 180 days of receipt of goods by job worker. Further, this time limit in respect of capital goods is 2 years.
Treatment to goods received back from job worker
After completion of job-work, Principal may either (a) bring back such goods to any of his place of business, without payment of tax, for supply therefrom on payment of tax within India, or with or without payment of tax for export, as the case may be, or (b) supply such goods from the place of business of a job-worker on payment of tax within India, or with or without payment of tax for export, as the case ma

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he said inputs, after completion of job-work, are received back by him within one hundred and eighty days of their being sent out:
The “principal” shall be entitled to take credit of input tax on inputs even if the input are directly sent to a job worker for job-work without their being first brought to his place of business, and in such a case, the period of one hundred and eighty days shall be counted from the date of receipt of the inputs by the job worker.
Input tax credit of capital goods sent to job worker –
The “principal” shall, subject to such conditions and restrictions as may be prescribed, be entitled to take credit of input tax on capital goods sent to a job-worker for job-worker for job-work if the said capital goods, after completion of job-worker for received back by him within two years of their being sent out.
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 wit

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spect of goods sent to job worker
Presently, a manufacturer can sent material for job work without payment of excise duty. As per Model Law if inputs or/ and semi-finished goods were sent for job work prior to introduction of GST law and were lying with the job worker, declaration shall be submitted by both manufacturer and job worker within specified period. The goods can be brought back to place of Principal manufacturer within six months without payment of tax. However, this period of six months can be extended by Commissioner for period of two months. If the material is not returned within six months (or further two months if extension is granted), tax will be payable by job worker or manufacturer.
Transitional provisions in respect of finished goods sent for test purpose
As per Model Law if finished goods were sent out for test or further process prior to introduction of GST law and were lying outside, these can be brought back within six months from date of commencement of GST

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GST – Definitions – An analysis
By: – Balasubramanian Natarajan
Goods and Services Tax – GST
Dated:- 12-8-2016

Section
Content
Our Comments
2(6)
(6) “aggregate turnover” means the aggregate value of all taxable and non-taxable supplies, exempt supplies and exports of goods and/or services of a person having the same PAN, to be computed on all India basis and excludes taxes, if any, charged under the CGST Act, SGST Act and the IGST Act, as the case may be; Explanation.- Aggregate turnover does not include the value of supplies on which tax is levied on reverse charge basis and the value of inward supplies.
For determining the Threshold limit this is important. All India Turn over of both Goods and Services will be clubbed. For working out threshold limits for individual states how this will be applied is not clear
2(7)
(7) “agriculture" with all its grammatical variations and cognate expressions, includes floriculture, horticulture, sericulture, the raising

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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, as the case may be; (f) admission, for a consideration, of persons to any premises; and (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;
A very wide and inclusive definition.
Covers Profession and Vocation or any other similar activity. Te term similar activity may give scope for interpretation and disputes
2(21)
(21) “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business;
IF done in individual capacity not in the course or furtherance of busine

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es, whether by the said person or by any other person: Provided that a deposit, whether refundable or not, given in respect of the supply of goods and/or services shall not be considered as payment made for the supply unless the supplier applies the deposit as consideration for the supply
Payment for inducement of supply of goods or services is also a consideration.
Any Deposit which is not applied as consideration by the supplier for supply will not be treated as consideration
It covers even advance payments made for supply of goods
2(30)
(30) “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 not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis;
The periodicity of such supplies and the period of contract is not specified
2(31)
(31) “continuous supply of services” means a supply of se

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10;
2(43)
(43) “export of goods” with its grammatical variations and cognate expressions, means taking out of India to a place outside India;
Why taking out and not supply from India to a place outside India
2(44)
(44) the supply of any service shall be treated as “export of service” when (a) the supplier of service is located in India, (b) the recipient of service is located outside India, (c) the place of supply of service is outside India, (d) the payment for such service has been received by the supplier of service in convertible foreign exchange, and (e) the supplier of service and recipient of service are not merely establishments of a distinct person; Explanation.- For the purposes of clause (e), an establishment of a person in India and any of his other establishment outside India shall be treated as establishments of distinct persons.
2(46)
(46) “fixed establishment” means a place (other than the place of business) which is characterised by a sufficient degree of perman

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e supplier of service and the recipient of service are not merely establishments of a distinct person;
Explanation 1.- An establishment of a person in India and any of his other establishment outside India shall be treated as establishments of distinct persons. Explanation 2.- A person carrying on a business through a branch or agency or representational office in any territory shall be treated as having an establishment in that territory
2(54)
(54) “input” means any goods other than capital goods, subject to exceptions as may be provided under this Act or the rules made thereunder, used or intended to be used by a supplier for making an outward supply in the course or furtherance of business;
* Used or Intended to be used
* Other than capital goods
* For making Outward Supply
* In the Course of Business or
* For furtherance of Business
2(55)
(55) “input service” means any service, subject to exceptions as may be provided under this Act or the rules made thereunder, us

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ained, the location of such place of business; (ii) where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; (iii) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and (iv) in absence of such places, the location of the usual place of residence of the recipient;
2(65)
(65) “location of supplier of service” means: (i) where a supply is made from a place of business for which registration has been obtained, the location of such place of business ; (ii) where a supply is made from a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment; (iii) where a supply is made from more t

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RC. Difference between barter and Exchange is to be noted
2(75)
(75) “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, provides or receives goods and/or services; 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;
Why the word taxable person is used here
2(80)
(80) “recipient” of supply of goods and/or services means- (a) where a consideration is payable for the supply of goods and/or services, the person who is liable to pay 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

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may, on the recommendation of the Council, by notification, specify;
2(93)
(93) “tangible property” means any property that can be touched or felt;
Property has not been defined
Definition of property
There are different definitions are given in different act as per there uses and needs. But in the most important act which exclusively talks about the property and rights related to property transfer of property act 1882 has no definite definition of the term property. But it is defined in some other act as per their use and need. Those definitions are as follows:
Section 2(c) of the Benami Transactions (Prohibition) Act, 1988 defines property as:
“Property” means property of any kind, whether movable or immovable, tangible or intangible, and includes any right or interest in such property.
Section 2 (11) of the Sale of Good Act, 1930 defines property as:
“Property” means the general property in goods, and not merely a special property.
2(104)
(104) “turnover in a Stat

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nd/or services 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) importation of service, whether or not for a consideration and whether or not in the course or furtherance of business, and (c) a supply specified in Schedule I, made or agreed to be made without a consideration. (2) Schedule II, in respect of matters mentioned therein, shall apply for determining what is, or is to be treated as a supply of goods or a supply of services. (2A) Where a person acting as an agent who, for an agreed commission or brokerage, either supplies or receives any goods and/or services on behalf of any principal, the transaction between such principal and agent shall be deemed to be a supply. (3) Subject to sub-section (2), the Central or a State Government may, upon recommendation of the Council, specify, by notification, the transactions that are to be treated as- (i) a s

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CPI reflects the realistic picture of the prices of consumer goods and services
News and Press Release
Dated:- 11-8-2016

Consumer Price Indices (Rural, Urban, Combined), compiled by the Ministry of Statistics and Programme Implementation, reflects the realistic picture of the prices of consumer goods and services because of the following reasons:
* prices are collected from 1,181 selected village markets covering all districts of the country for rural areas and from 1,114 urban markets of 310 selected towns of urban areas;
* these markets are, more or less equally, distributed over different weeks of a month to capture price variations during the month;
* only transaction prices, that is prices actually paid by the consu

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Point os sale in connection with the IPR
Query (Issue) Started By: – Binu Karuthedath Dated:- 11-8-2016 Last Reply Date:- 11-9-2016 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir
How we can determine the point of sales in connection with IPR interstate sale for VAT payment
Reply By JSW CEMENT LIMITED:
The Reply:
In my opinion, the day when the right to use the intellectual property has been assigned to buyer, the date and time of such assignment shall be the point of s

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GST – A Boon to agriculturist
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 11-8-2016

Editorial Note
The concept of indirect taxation is in the process of revolutionary change. Concept of manufacturing, sale and provision of service are going to be merged in the new concept of supply. This article aims at enlightening readers about the current provision of Model GST law in relation to agriculturist.
Introduction
India is the land of villages. The saying is clear about the core activities of majority residents of our country. Agriculture is the key activity and needs to be kept out of the purview of taxation law. Currently, it is out of the purview of excise and core agriculturally and related activities are kept out of service tax law also. Further, VAT law has also kept agricultural products out of taxation regime. This intent of law is seemed to be carried as legacy under the upcoming new GST regime also.
Meaning of Agriculture
Clause 2(7) of Mode

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personally”. The meaning of this term is explained hereunder.
Meaning of “to cultivate personally”
It means to carry on any agricultural operation on one's own account –
(a) by one's own labour, or
(b) by the labour of one's family, or
(c) by servants on wages payable in cash or kind (but not in crop share) or by hired labour under one's personal supervision or the personal supervision of any member of one's family.
As per explanations given in the said clause, a widow or minor or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. In case of Hindu undivided family, land shall be deemed to be cultivated personally, if it is cultivated by any member of such family.
Who can be an agriculturist?
Form the plain reading of the meaning of agriculturist it gives an impression that any person whether it may be an

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here in the Model GST law. So, it had to be understood in the common parlance. Although agricultural operations are normally carried on the land which is called as an agricultural land in common parlance. But it is not statutorily required that the land has to be an agricultural land. Further, it is noticeable point that agricultural operations could be carried out at any place and not essentially on ground land.
Benefit to agriculturist
Tax under GST law is payable by the taxable person and it is the taxable person who needs to comply with all the formalities under GST law. Taxable person is defined under clause 9 of the Model GST law. The said clause provides that an agriculturist shall not be considered as a taxable person. It implies that once a person is an agriculturist then it is not required to comply with any of the compliances under this law being not a taxable person.
Boon to agriculturist
From the reading of the existing Model GST law it conveys that once a person is an

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th the law intended by the draftsman. It is possible that by the time final GST law would be at its place, this anamoly which does not seem to be intent of law would be overcome and only agricultural operations carried out by agriculturist would be kept outside the purview of model GST law.
This is just for your reference. It does not constitute our professional advice or recommendation.
Reply By SWAMINATHAN RAMANATHAN as =
Sir,
Does it mean the Fertilizer and Pesticides also exempted from GST.
Kindly clarify the position of Fertiliser and Pesticides products in GST.
Dated: 12-8-2016
Reply By CA Akash Phophalia as =
Fertilizers and pesticides are not covered in the definition of agriculuture.
Therefore as per current model law in force, these are taxable.
However, as the law is going to change when it is in its final phase and rules, exemptions and related laws are yet to come, it may be possible that fertilizers and pesticides are exempted or may be charged to tax at a low

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GST Basics
By: – Smitesh Desai
Goods and Services Tax – GST
Dated:- 11-8-2016

GST is most likely to be introduced with effect from 1st April 2017. With its introduction, the following 3 major taxes will be abolished:
* Central Excise Duty
* Service Tax
* Value Added Tax (VAT)
Supply will become the Taxable Event rather than Manufacture or Sale. GST will comprise of the following 3 elements:
* Central Goods & Services Tax (CGST)
* State Goods & Service Tax (SGST)
* Inter-State Goods & Services Tax (IGST) – not a different tax, really!
The taxation mechanism will operate in 2 formats:
* Intra-State ie. Within the state
* Inter-State ie. Between 2 states
Every transaction will attract both the taxes is CGST +

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in addition to Customs Duty.
Input Tax Credit (ITC) will be available to an assessee, ie manufacturer or service provider having turnover beyond the exempt limit (10.00 lacs). ITC will be operated as follows:
* Credit of IGST, CGST & SGST will be separately availed & accounted
* IGST credit will be first used for payment of IGST liability
* IGST credit remaining in balance will be utilised for payment of CGST liability
* IGST credit remaining in balance will be utilised for payment of SGST liability
* CGST credit will be first used for payment of CGST liability
* Balance of CGST credit will be then be used for payment of IGST liability
* CGST credit cannot be used for payment of SGST liability
* SGST credit will be usable f

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e from credits. The assessee will not have much say about credit management because the credit register maintained at the assessee's desktop must also be uploaded into the NSDL+RBI driven software, for computation of net GST liability. GST liability will be computed through the output register maintained by the assessee & uploaded on the RBI+NSDL software. The following chart explains the ITC & cash payment mechanism:
CGST
SGST
IGST
Opening Balance
Fresh Credits
Credit Available
Credits Utilised
Closing Balance/Cash Payment
ISD mechanism remains intact. Branch transfer will attract GST. Exports will remain zero-rated.
Reply By ramniranjan kandoi as =
Dear Smitesh.
Read your Article"GST Basics"
It is really short & sw

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Stay Informed on Recent GST Changes: Key Updates and Highlights for Compliance and Awareness of New Tax Obligations.

GST
GST – Enabling Provisions
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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section 15(2)(d) included in value of transaction-taxes paid
Query (Issue) Started By: – ashwin kumar Dated:- 10-8-2016 Last Reply Date:- 11-8-2016 Goods and Services Tax – GST
Got 5 Replies
GST
Dear sir,
As per section 15(2)(d) of CSGT/SGST Act 2016 , any taxes duties etc are to be included in the transaction value for applying GST rate tax. Does this mean, in case of Import customs duty shall part of transaction value while applying IGST rate. If so, whether still cascading exists.
thank you
Reply By Ganeshan Kalyani:
The Reply:
Sir, Section 15 (2)(d) of GST Act states that, 'any taxes, duties, fees and charges levied under any statute other than the SGST Act or the CGST Act or the IGST Act;'
The above provision

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ed on Customs Duty. CVD and SAD since would be subsumed in GST it would be called by name IGST. In any case it is not be understood these taxes would then be elapsed. It would be there but their name is IGST and not CVD and SAD. Thanks.
Reply By ashwin kumar:
The Reply:
sir, I understood what you have said, my main intention to ask this is because, the aim of GST is to avoid tax on tax, if then why again the same type of clause is introduced in new regime.thanks
Reply By Ganeshan Kalyani:
The Reply:
Sir, even in the proposed GST all the taxes have not been subsumed. Thus there would be another amendment on which the houses shall be debating. However on the taxes been subsumed the rate shall be hiked on calculated basis.
Sir, Customs

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training programmes for professionals
Query (Issue) Started By: – ashwin kumar Dated:- 10-8-2016 Last Reply Date:- 11-9-2016 Goods and Services Tax – GST
Got 4 Replies
GST
Dear sir,
Whether there will be any practical training programmes for professionals before implementation of the Act. And any facilitation centers are given authorized for tax payment and return preparation schemes
Reply By Ganeshan Kalyani:
The Reply:
Sir, there is a clause for Facilitation Centre in the GST

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New forward looking Guidelines issued by Department of Expenditure, Ministry of Finance to improve the efficiency with which Public Funded Schemes and Projects are appraised and approved; In order to bring-in the concept of outcome evaluation to improve the delivery of public goods and services to the citizens
News and Press Release
Dated:- 10-8-2016

In order to build a growth friendly eco-system, financial processes and systems are as important as the fund allocations. The Department of Expenditure, Ministry of Finance has issued comprehensive guidelines on 5th August, 2016 for appraisal and approval of public funded schemes and projects.
With the announcement in the Union Budget, 2016-17 of doing away with Plan Non-Plan di

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rrangements and formats for appraisal and approval of schemes (program based costs centers for delivery of public goods and services) and projects (which involve one-time expenditure for creation of capital assets yielding financial/economic returns). The implementing Ministries have been delegated powers to appraise schemes and projects costing up to ₹ 500 crore through their Standing Finance Committee and Delegated Investment Boards respectively. Specific time frame for appraisal have been laid down for speedier decision making. The revised guidelines are forward looking and will help the Departments restructure their schemes in a framework that is independent of the Plan Non-Plan distinction.
Click here to see Office Memorandum(O

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Minister of State for Finance and Corporate Affairs calls for Efficient Management of Resources; Indian Cost Accounts Service (ICoAS) to play a Proactive Role in assisting the execution of Projects, Schemes and Operations of Government of India and role in GST implementation ; MOS (Finance &Corporate Affairs) inaugurated the Second Indian Cost Accounts Service Day yesterday
GST
Dated:- 10-8-2016

The Minister of State for Finance and Corporate Affairs Shri Arjun Ram Meghwal emphasized that Government is committed to pursue the economic reforms by implementing GST and Indian Cost Accounts Service (ICoAS) Officers can also play proactive role in its effective implementation. Shri Meghwal also stated that presence of ICoAS officer

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Finance Secretary & Secretary (Expenditure), Government of India emphasized the need to achieve fiscal consolidation by progressively reducing expenditure on subsidies through improved targeting of beneficiaries and making available scarce funds for investment in infrastructure and development programmes. He said 'India has a developing challenges that are so huge and so demanding and of course there are not enough resources to address them immediately, so the optimum resources is the key.' In this regard ICoAS Officers can play important role.
Earlier in her welcome address, Smt Aruna Sethi, Additional Chief Adviser Cost and Head of Service said that in the ongoing global economic scenario, technological innovation, automation, change in

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Government Ministries and Departments in respect of the matters referred to them. She further said that ICoAS Officers are assisting different Central Government Ministries/Departments/Organizations in solving complex Price/Cost related issues, in fixing fair prices for various services/products and rendering advice to various Ministries/Departments in cost and financial matters. She also highlighted the proactive role the ICoAS officers can play in implementation of GST.
Chairman CBEC, Shri Najeeb Shah, Addl Secretary, Department of Revenue Shri B.N. Sharma and other experts from CBEC deliberated the nuances of GST during the panel discussion held at the event. Senior Officers from Ministry of Finance and other Departments were also pres

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THE MOST POPULAR CONSTITUTIONAL AMENDMENT BILL PASSED IN RAJYASABHA
By: – Monarch Bhatt
Goods and Services Tax – GST
Dated:- 10-8-2016

Yes, I call it as the most popular constitutional amendment bill in the history of India since Independence and I think so it's popularity will not be beat by any future constitutional amendment bill unless constitutional amendment bill for reservation will get announced!!!
Why is this so popular even amongst the general public? Because it has been in discussion since long? or because since it is delayed? or because of the drama taking place at lower house and upper house while passing the bill? or because it is about the introduction of major indirect tax reforms in India? Likewise we all have so many questions about it. But in my view it is in discussion as this will brought major indirect tax reforms in India which will have an indirect impact on each individual.
The bill was passed in the lower house i.e. Lokshabha on 06/05/2015 an

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however, the wording used was “parliament may, by law,” hence now it has been made mandatory by its replacement with the use of words “parliament shall, by law,”. Hence, Centre has given the assurance to states to compensate for the loss of revenue.
1% ADDITIONAL TAX SCRAPPED:
The 1% additional levy has been scrapped. The clause 18 of the bill was providing for additional 1% tax on supply of goods and services and it was supposed to be used by the Centre to pay it to the states from where supply of goods and services were originated. The clause 18 has been completely omitted as Centre has already agreed to compensate the states for the loss incurred by them due to introduction of GST. Previously this clause was specifically kept for the states like Gujarat, Maharashtra, Tamil Nadu which were mainly manufacturing states where it is not necessary that consumption will also takes place within the states and introduction of destination based GST may lead to loss of revenue to such states

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he GST council wherein, states will also be members of the council so every states has right to say for the GST rates to be announced. Further, I have not seen any bill wherein, rates has been specified in the constitution itself as if in future to meet the requirements of expenses it is to be increased, again one need to amend the constitution. Therefore, rates will be provided in the CGST, SGST and IGST bills itself.
ASSESSEE BELOW 1.5 CRORE OF TURNOVER TO BE ADJUDICATED ONLY BY STATES:
It was recommended to include that small assesse having turnover below 1.5 crore, to be adjudicated only by the states. However, it has not been included as it is constitutional amendment bill. The same will be taken care by the GST council and recommended accordingly in the CGST, SGST and IGST bills itself.
It is yet to be seen that what GST councils “recommends” for each of the aspects and “how such recommendations will be actually implemented while passing CGST, SGST and IGST bills?” Further, it

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Central Government de-notifies an area of 102.36382 hectares, thereby making resultant area as 98.13878 hectares – sector specific Special Economic Zone for High tech Engineering products and related goods and services at Nadasalu
S.O. 2736 (E) Dated:- 9-8-2016 Special Economic Zone
SEZ
Miscellaneous
SEZ
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
NOTIFICATION
New Delhi, the 9th August, 2016
S.O. 2736 (E).-Whereas, M/s. Suzlon Infrastructure Limited., a private organization in the State of Karnataka, has proposed under section 3 of the Special Economic Zones Act, 2005 (28 of 2005), (hereinafter referred to as the said Act) to set up a sector specific Special Economic Zone for High tech Engineering products and related goods and services at Nadasalu, Nandikooru, Polimaru and Hejamadi Villages in Udupi Taluk and District in the State of Karnataka;
And, whereas, the Central Government, in exercise of the powers conferred by sub-section (1) of section 4 o

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d, whereas, M/s Aspen Infrastructures Ltd SEZ has now proposed for de-notification of 102.36382 hectares at the above Special Economic Zone;
And, whereas, the State Government of Karnataka has given its approval to the proposal vide letter No. I&C/VTPC/Aspen/NOC/2016-17, dated 20th May, 2016;
And, whereas, the Development Commissioner, Cochin Special Economic Zone has recommended the proposal for de-notification of an area of 102.36382 hectares of the Special Economic Zone;
Now, whereas, the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the said Act and other related requirements are fulfilled;
Now, therefore, in exercise of the powers conferred by second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and in pursuance of rule 8 of the Special Economic Zones Rules, 2006, the Central Government hereby de-notifies an area of 102.36382 hectares, thereby making resultant area as 98.13878 hectares, comprising

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062
27.
Nadasalu
251/1A2
0.55443
28.
Nadasalu
251/1B
0.70822
29.
Nadasalu
251/1C
0.65156
30.
Nadasalu
251/1D
1.61068
31.
Nadasalu
251/2
0.15783
32.
Nadasalu
251/3
0.49777
33.
Nadasalu
251/4
1.57426
34.
Nadasalu
252
1.12505
35.
Nadasalu
269/1
0.20235
36.
Nadasalu
269/2
0.20235
37.
Nadasalu
269/3
0.20235
38.
Nadasalu
269/4
0.20235
39.
Nadasalu
269/5
0.01619
40.
Nadasalu
269/6
0.20235
41.
Nadasalu
269/7
0.20235
42.
Nadasalu
269/8
0.02023
43.
Nadasalu
269/9
0.20235
44.
Nadasalu
269/10
0.20235
45.
Nadasalu
270/3B
0.13760
46.
Nadasalu
270/4
0.01619
47.
Nadasalu
270/7
0.19830
48.
Nadasalu
270/8P
0.23472
49.
Nadasalu
274/1
0.75273
50.
Nadasalu
274/2A
0.48159
51.
Nadasalu
274/3A
0.38041
52.
Nadasalu
274/3B
0.38851
53.
Nadasalu
275
2.80453
54.
Nadasalu
276
2.35937
55.
Polimaru
24/1
0.57588
56.
Polimaru
24/2
0.39660
5

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Procedure of disposal of Refund filed in present law under GST
Query (Issue) Started By: – Narendra Soni Dated:- 8-8-2016 Last Reply Date:- 11-9-2016 Goods and Services Tax – GST
Got 4 Replies
GST
Dear experts
In GST Act, procedure of disposal of Refund (excise/service tax/VAT) filed in present law is given below:-
(i) The refund if allowed would accrue in cash under the earlier law, viz., and would not be credited to the electronic credit ledger or electronic cash ledger.
(ii) The refund if rejected, fully or partially would lapse, no credit will be allowed.
Please suggest
1.The stage of rejection when the refund will be treated as 'rejected' i.e.rejected by Asst.Commir /DC or By Commr. (Appeal) or by Jt.Secretory

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ces which are exported, the exporters would be eligible for refund of unutilized input tax credit. With a view to ensure quick refund, 80% of the refund on account of exports of goods & services will be given expeditiously ,on provisional basis, while balance 20% will be refunded after due verification of documents. For the exporters, the facility of duty free imports/ procurement of inputs for exports should continue else it will lead to increasing requirement of working capital even for payment of IGST /CGST/SGST. This will hit MSME as their cost of capital is quite high, blunting their competitive edge in exports .The exemption will not lead to any loss of revenue as in any case exporters will be entitled to refund which affect their liq

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Power of President to remove difficulties.
Section 20
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Power of President to remove difficulties.
20. (1) If any difficulty arises in giving effect to the provisions of the Constitution as amended by this Act (including any difficulty in relation to the transition from the provisions of the Constitution as they stood immediately before the date of assent o

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Transitional provisions.
Section 19
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Transitional provisions.
19. Notwithstanding anything in this Act, any provision of any law relating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be info

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Compensation to States for loss of revenue on account of introduction of goods and services tax.
Section 18
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Compensation to States for loss of revenue on account of introduction of goods and services tax.
18. Parliament shall, by law, on the recommendation of the Goods and Services Tax Council, provide for compensation to the States for loss of revenue ar

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Amendment of Seventh Schedule.
Section 17
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Amendment of Seventh Schedule.
17. In the Seventh Schedule to the Constitution,-
(a) in List I – Union List,-
(i) for entry 84, the following entry shall be substituted, namely:-
“84. Duties of excise on the following goods manufactured or produced in India, namely:-
(a) petroleum crude;
(b) high speed diesel;
(c) motor spirit (commonly known as petrol);
(d) natural gas;
(e) aviation turbine fuel; and
(f) tobacco and tobacco products.”;
(ii) entries 92 and 92C shall be omitted;
(b) in List II – State List,-
(i) entry 52 shall be omitted;
(ii) for entry 54, the following entry shall be substituted, namely:-
“54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consum

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of the Union or any other force subject to the control of the Union or any contingent or unit thereof in any State in aid of the civil power; powers, jurisdiction, privileges and liabilities of the members of such forces while on such deployment.]
3. Delimitation of cantonment areas, local self-government in such areas, the constitution and powers within such areas of cantonment authorities and the regulation of house accommodation (including the control of rents) in such areas.
4. Naval, military and air force works.
5. Arms, firearms, ammunition and explosives.
6. Atomic energy and mineral resources necessary for its production.
7. Industries declared by Parliament by law to be necessary for the purpose of defence or for the prosecution of war.
8. Central Bureau of Intelligence and Investigation.
9. Preventive detention for reasons connected with Defence, Foreign Affairs, or the security of India; persons subjected to such detention.
10. Foreign affairs; all matters which bri

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, as regards mechanically propelled vessels; the rule of the road on such waterways.
25. Maritime shipping and navigation, including shipping and navigation on tidal waters; provision of education and training for the mercantile marine and regulation of such education and training provided by States and other agencies.
26. Lighthouses, including lightships, beacons and other provision for the safety of shipping and aircraft.
27. Ports declared by or under law made by Parliament or existing law to be major ports, including their delimitation, and the constitution and powers of port authorities therein.
28. Port quarantine, including hospitals connected therewith; seamen's and marine hospitals.
29. Airways; aircraft and air navigation; provision of aerodromes; regulation and organisation of air traffic and of aerodromes; provision for aeronautical education and training and regulation of such education and training provided by States and other agencies.
30. Carriage of passenge

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ations but not including co-operative societies.
44. Incorporation, regulation and winding up of corporations, whether trading or not, with objects not confined to one State, but not including universities.
45. Banking.
46. Bills of exchange, cheques, promissory notes and other like instruments.
47. Insurance.
48. Stock exchanges and futures markets.
49. Patents, inventions and designs; copyright; trade-marks and merchandise marks.
50. Establishment of standards of weight and measure.
51. Establishment of standards of quality for goods to be exported out of India or transported from one State to another.
52. Industries, the control of which by the Union is declared by Parliament by law to be expedient in the public interest.
53. Regulation and development of oilfields and mineral oil resources; petroleum and petroleum products; other liquids and substances declared by Parliament by law to be dangerously inflammable.
54. Regulation of mines and mineral development to the exte

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ar Memorial, and any other like institution financed by the Government of India wholly or in a part and declared by Parliament by law to be an institution of national importance.
63. The institutions known at the commencement of this Constitution as the Benares Hindu University, the Aligarh Muslim University and the 4 [Delhi University; the University established in pursuance of article 371E]; any other institution declared by Parliament by law to be an institution of national importance.
64. Institutions for scientific or technical education financed by the Government of India wholly or in part and declared by Parliament by law to be institutions of national importance.
65. Union agencies and institutions for-
(a) professional, vocational or technical training, including the training of police officers; or
(b) the promotion of special studies or research; or
(c) scientific or technical assistance in the investigation or detection of crime.
66. Co-ordination and determination o

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d of the members and the Committees of each House; enforcement of attendance of persons for giving evidence or producing documents before committees of Parliament or commissions appointed by Parliament.
75. Emoluments, allowances, privileges, and rights in respect of leave of absence, of the President and Governors; salaries and allowances of the Ministers for the Union; the salaries, allowances, and rights in respect of leave of absence and other conditions of service of the Comptroller and Auditor-General.
76. Audit of the accounts of the Union and of the States.
77. Constitution, organisation, jurisdiction and powers of the Supreme Court (including contempt of such Court), and the fees taken therein; persons entitled to practise before the Supreme Court.
78. Constitution and organisation 6 [(including vacations)] of the High Courts except provisions as to officers and servants of High Courts; persons entitled to practise before the High Courts.
7[79. Extension of the jurisdicti

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ax.
86. Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies.
87. Estate duty in respect of property other than agricultural land.
88. Duties in respect of succession to property other than agricultural land.
89. Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights.
90. Taxes other than stamp duties on transactions in stock exchanges and futures markets.
91. Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts.
30[92. xxx]
8[92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce.]
9[92B. Taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such

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ers and servants of the High Court; procedure in rent and revenue courts; fees taken in all courts except the Supreme Court.
4. Prisons, reformatories, Borstal institutions and other institutions of a like nature, and persons detained therein; arrangements with other States for the use of prisons and other institutions. 5. Local government, that is to say, the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration.
6. Public health and sanitation; hospitals and dispensaries.
7. Pilgrimages, other than pilgrimages to places outside India.
8. Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors.
9. Relief of the disabled and unemployable.
10. Burials and burial grounds; cremations and cremation grounds.
13*****
12. Libraries, museums and other sim

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that is to say, rights in or over land, land tenures including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land; land improvement and agricultural loans; colonization.
15******
21. Fisheries.
22. Courts of wards subject to the provisions of entry 34 of List I; encumbered and attached estates.
23. Regulation of mines and mineral development subject to the provisions of List I with respect to regulation and development under the control of the Union.
24. Industries subject to the provisions of 16[entries 7 and 52] of List I.
25. Gas and gas-works.
26. Trade and commerce within the State subject to the provisions of entry 33 of List III.
27. Production, supply and distribution of goods subject to the provisions of entry 33 of List III.
28. Markets and fairs.
17******
30. Money-lending and money-lenders; relief of agricultural indebtedness.
31. Inns and inn-keepers.
32. Incorporation, regulation and winding up of co

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ance of persons for giving evidence or producing documents before committees of the Legislature of the State.
40. Salaries and allowances of Ministers for the State.
41. State public services; State Public Service Commission.
42. State pensions, that is to say, pensions payable by the State or out of the Consolidated Fund of the State.
43. Public debt of the State.
44. Treasure trove.
45. Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues.
46. Taxes on agricultural income.
47. Duties in respect of succession to agricultural land.
48. Estate duty in respect of agricultural land.
49. Taxes on lands and buildings.
50. Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development.
51. Duties of excise on the following goods manufactured or produced in the State and countervailing duties at the same or low

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lls.
60. Taxes on professions, trades, callings and employments.
61. Capitation taxes.
34[62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council.]
63. Rates of stamp duty in respect of documents other than those specified in the provisions of List I with regard to rates of stamp duty.
64. Offences against laws with respect to any of the matters in this List.
65. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List.
66. Fees in respect of any of the matters in this List, but not including fees taken in any court.
 
List III – Concurrent List
1. Criminal law, including all matters included in the Indian Penal Code at the commencement of this Constitution but excluding offences against laws with respect to any of the matters specified in List I or List II and excluding the use of naval, military or air forces or any

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carriage, and other special forms of contracts, but not including contracts relating to agricultural land.
8. Actionable wrongs.
9. Bankruptcy and insolvency.
10. Trust and Trustees.
11. Administrators-general and official trustees.
21[11A. Administration of Justice; constitution and organisation of all courts, except the Supreme Court and the High Courts.]
12. Evidence and oaths; recognition of laws, public acts and records, and judicial proceedings.
13. Civil procedure, including all matters included in the Code of Civil Procedure at the commencement of this Constitution, limitation and arbitration.
14. Contempt of court, but not including contempt of the Supreme Court.
15. Vagrancy; nomadic and migratory tribes.
16. Lunacy and mental deficiency, including places for the reception or treatment of lunatics and mental deficients.
17. Prevention of cruelty to animals.
22[17A. Forests.
17B. Protection of wild animals and birds.]
18. Adulteration of foodstuffs and other goo

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table and religious endowments and religious institutions.
29. Prevention of the extension from one State to another of infectious or contagious diseases or pests affecting men, animals or plants.
30. Vital statistics including registration of births and deaths.
31. Ports other than those declared by or under law made by Parliament or existing law to be major ports.
32. Shipping and navigation on inland waterways as regards mechanically propelled vessels, and the rule of the road on such waterways, and the carriage of passengers and goods on inland waterways subject to the provisions of List I with respect to national waterways.
25[33. Trade and commerce in, and the production, supply and distribution of,-
(a) the products of any industry where the control of such industry by the Union is declared by Parliament by law to be expedient in the public interest, and imported goods of the same kind as such products;
(b) foodstuffs, including edible oilseeds and oils;
(c) cattle fodd

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t not including rates of stamp duty.
45. Inquiries and statistics for the purposes of any of the matters specified in List II or List III.
46. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List.
47. Fees in respect of any of the matters in this List, but not including fees taken in any court.
 
 
***************************
Notes :
1. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977).
2. The words and letters “specified in Part A or Part B of the First Schedule” omitted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule
3. Entry 33 omitted by Section 26. ibid.
4. Substituted by the Constitution (Thirty-second Amendment) Act, 1973, Section 4, for “Delhi University and” (w.e.f. 1-7-1974).
5. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for “declared by Parliament by law”.
6. Inserted by the Constitution (Fif

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y 52″.
17. Entries 19, 20 and 29 omitted by Section 57, ibid. (w.e.f. 3-1-1977).
18. Entry 36 omitted by the Constitution (Seventh Amendment) Act, 1956, s. 26.
19. Substituted by the Constitution (Sixth Amendment) Act, 1956, Section 2, for entry 54.
20. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977).
21. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977).
22. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977).
23. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977).
24. Substituted by Section 57, ibid., for entry 25 (w.e.f. 3-1-1977).
25. Substituted by the Constitution (Third Amendment) Act, 1954, Section 2, for entry 33.
26. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977).
27. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for “

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it was read as,
“52. Taxes on the entry of goods into a local area for consumption, use or sale therein.”
32. Entry 54 of the state list, substituted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as,
“19[54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I.]”
33. Entry 55 of the state list, omitted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016  , before it was read as,
“55. Taxes on advertisements other than advertisements published in the newspapers 20[and advertisements broadcast by radio or television.]”
34. Entry 62 of the state list, substituted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016  , before it was read as,
“62. Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling. “
Statute, statutory provisions legislation, law,

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Amendment of Sixth Schedule
Section 16
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Amendment of Sixth Schedule
16. In the Sixth Schedule to the Constitution, in paragraph 8, in subparagraph (3),-
(i) in clause (c), the word “and” occurring at the end shall be omitted;
(ii) in clause (d), the word “and” shall be inserted at the end;
(iii) after clause (d), the following clause shall be inserted, namely:-
“(e) taxes on entertainment and amusements.”.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
Provisions after amendment:
Sch.6. VI-SCHEDULE.-
SIXTH SCHEDULE
Articles 244(2) and 275(1)
Provisions as to the Administration of Tribal Areas in 1[the States of Assam, Meghalaya, Tripura and Mizoram]
*1. Autonomous districts and autonomous regions – (1) Subject to the provi

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paragraph except after consideration of the report of a Commission appointed under sub-paragraph (1) of paragraph 14 of this Schedule:
7[Provided further that any order made by the Governor under this sub-paragraph may contain such incidental and consequential provisions (including any amendment of paragraph 20 and of any item in any of the Parts of the said table) as appear to the Governor to be necessary for giving effect to the provisions of the order.]
82. Constitution of District Councils and Regional Councils – 9[(1) There shall be a District Council for each autonomous district consisting of not more than thirty members, of whom not more than four persons shall be nominated by the Governor and the rest shall be elected on the basis of adult suffrage.]
(2) There shall be a separate Regional Council for each area constituted an autonomous region under sub-paragraph (2) of paragraph 1 of this Schedule.
(3) Each District Council and each Regional Council shall be a body corporat

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n with the existing tribal Councils or other representative tribal organisations within the autonomous districts or regions concerned, and such rules shall provide for-
(a) the composition of the District Councils and Regional Councils and the allocation of seats therein;
(b) the delimitation of territorial constituencies for the purpose of elections to those Councils;
(c) the qualifications for voting at such elections and the preparation of electoral rolls therefor;
(d) the qualifications for being elected at such elections as members of such Councils;
(e) the term of office of members of 10[Regional Councils;]
(f) any other matter relating to or connected with elections or nominations to such Councils;
(g) the procedure and the conduct of business 11[(including the power to act notwithstanding any vacancy)] in the District and Regional Councils;
(h) the appointment of officers and staff of the District and Regional Councils.
12[(6A) The elected members of the District Counc

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l of the Governor] with regard to the matters specified in sub-paragraph (6) of this paragraph and may also make rules 14[with like approval] regulating-
(a) the formation of subordinate local Councils or Boards and their procedure and the conduct of their business; and
(b) generally all matters relating to the transaction of business pertaining to the administration of the district or region, as the case may be:
Provided that until rules are made by the District or the Regional Council under this sub-paragraph the rules made by the Governor under sub-paragraph (6) of this paragraph shall have effect in respect of elections to, the officers and staff of, and the procedure and the conduct of business in, each such Council.
15****
163. Powers of the District Councils and Regional Councils to make laws – (1) The Regional Council for an autonomous region in respect of all areas within such region and the District Council for an autonomous district in respect of all areas within the di

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ittees or councils and their powers;
(f) any other matter relating to village or town administration, including village or town police and public health and sanitation;
(g) the appointment or succession of Chiefs or Headmen;
(h) the inheritance of property;
18[(i) marriage and divorce;]
(j) social customs.
(2) In this paragraph, a “reserved forest” means any area which is a reserved forest under the Assam Forest Regulation, 1891, or under any other law for the time being in force in the area in question.
(3) All laws made under this paragraph shall be submitted forthwith to the Governor and, until assented to by him, shall have no effect.
18a[4. Administration of justice in autonomous districts and autonomous regions.-(1) The Regional Council for an autonomous region in respect of areas within such region and the District Council for an autonomous district in respect of areas within the district other than those which are under the authority of the Regional Councils, if any, wi

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ases triable by a village council or court constituted under sub-paragraph (1) of this paragraph within such region or area, as the case may be, other than those to which the provisions of sub-paragraph (1) of paragraph 5 of this Schedule apply, and no other court except the High Court and the Supreme Court shall have jurisdiction over such suits or cases.
(3) The High Court 19*** shall have and exercise such jurisdiction over the suits and cases to which the provisions of sub-paragraph (2) of this paragraph apply as the Governor may from time to time by order specify.
(4) A Regional Council or District Council, as the case may be, may with the previous approval of the Governor make rules regulating-
(a) the constitution of village councils and courts and the powers to be exercised by them under this paragraph;
(b) the procedure to be followed by village councils or courts in the trial of suits and cases under sub-paragraph (1) of this paragraph;
(c) the procedure to be followed b

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r may specify in this behalf,” had been substituted;
(ii) sub-paragraphs (2) and (3) had been omitted;
(iii) in sub-paragraph (4)-
(a) for the words “A Regional Council or District Council, as the case may be, may with the previous approval of the Governor make rules regulating”, the words “the Governor may make rules regulating” had been substituted; and
(b) for clause (a), the following clause had been substituted, namely:-
“(a) the constitution of village councils and courts, the powers to be exercised by them under this paragraph and the courts to which appeals from the decisions of village councils and courts shall lie;”;
(c) for clause (c), the following clause had been substituted, namely:-
“(c) the transfer of appeals and other proceedings pending before the Regional or District Council or any court constituted by such Council immediately before the date appointed by the President under sub-paragraph (5);”; and
(d) in clause (e), for the words, brackets and figures “sub

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rocedure, 1908, or, as the case may be, the Code of Criminal Procedure, 189822, as he deems appropriate, and thereupon the said Council, Court or officer shall try the suits, cases or offences in exercise of the powers so conferred.
(2) The Governor may withdraw or modify any of the powers conferred on a District Council, Regional Council, court or officer under sub-paragraph (1) of this paragraph.
(3) Save as expressly provided in this paragraph, the Code of Civil Procedure, 1908, and the Code of Criminal Procedure, 189823, shall not apply to the trial of any suits, cases or offences in an autonomous district or in any autonomous region to which the provisions of this paragraph apply.
24[(4) On and from the date appointed by the President under sub-paragraph (5) of paragraph 4 in relation to any autonomous district or autonomous region, nothing contained in this paragraph shall, in its application to that district or region, be deemed to authorise the Governor to confer on the Dist

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r to which the executive power of the State 27***extends.]
7. District and Regional Funds – (1) There shall be constituted for each autonomous district, a District Fund and for each autonomous region, a Regional Fund to which shall be credited all moneys received respectively by the District Council for that district and the Regional Council for that region in the course of the administration of such district or region, as the case may be, in accordance with the provisions of this Constitution.
28[(2) The Governor may make rules for the management of the District Fund, or, as the case may be, the Regional Fund and for the procedure to be followed in respect of payment of money into the said Fund, the withdrawal of moneys therefrom, the custody of moneys therein and any other matter connected with or ancillary to the matters aforesaid.
(3) The accounts of the District Council or, as the case may be, the Regional Council shall be kept in such form as the Comptroller and Auditor-Genera

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2) The Regional Council for an autonomous region in respect of areas within such region and the District Council for an autonomous district in respect of all areas in the district except those which are under the authority of Regional Councils, if any, within the district, shall have power to levy and collect taxes on lands and buildings, and tolls on persons resident within such areas.
(3) The District Council for an autonomous district shall have the power to levy and collect all or any of the following taxes within such district, that is to say-
(a) taxes on professions, trades, callings and employments;
(b) taxes on animals, vehicles and boats;
(c) taxes on the entry of goods into a market for sale therein, and tolls on passengers and goods carried in ferries; 73[xxx]
(d) taxes for the maintenance of schools, dispensaries or roads; 74[and]
75[ (e) taxes on entertainment and amusements.]
(4) A Regional Council or District Council, as the case may be, may make regulations to

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of this paragraph to the District Council and the decision of the Governor shall be final.
3410. Power of District Council to make regulations for the Control of money-lending and trading by non-tribals – (1) The District Council of an autonomous district may make regulations for the regulation and control of money-lending or trading within the district by persons other than Scheduled Tribes resident in the district.
(2) In particular and without prejudice to the generality of the foregoing power, such regulations may-
(a) prescribe that no one except the holder of a licence issued in that behalf shall carry on the business of money-lending;
(b) prescribe the maximum rate of interest which may be charged or be recovered by a money-lender;
(c) provide for the maintenance of accounts by money-lenders and for the inspection of such accounts by officers appointed in that behalf by the District Council;
(d) prescribe that no person who is not a member of the Scheduled Tribes resident

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e force of law.
3512. 36[Application of Acts of Parliament and of the Legislature of the State of Assam to autonomous districts and autonomous regions in the State of Assam – (1) Notwithstanding anything in this Constitution-
(a) no Act of the 37[Legislature of the State of Assam] in respect of any of the matters specified in paragraph 3 of this Schedule as matters with respect to which a District Council or a Regional Council may make laws, and no Act of the 38[Legislature of the State of Assam] prohibiting or restricting the consumption of any non-distilled alcoholic liquor shall apply to any autonomous district or autonomous region 39[in that State] unless in either case the District Council for such district or having jurisdiction over such region by public notification so directs, and the District Council in giving such direction with respect to any Act may direct that the Act shall in its application to such district or region or any part thereof have effect subject to such exc

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provision of any regulation made by a District Council or a Regional Council in that State under paragraph 8 or paragraph 10 of this Schedule, is repugnant to any provision of a law made by the Legislature of the State of Meghalaya with respect to that matter, then, the law or regulation made by the District Council or, as the case may be, the Regional Council whether made before or after the law made by the Legislature of the State of Meghalaya, shall, to the extent of repugnancy, be void and the law made by the Legislature of the State of Meghalaya shall prevail;
(b) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to an autonomous district or an autonomous region in the State of Meghalaya, or shall apply to such district or region or any part thereof subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect.
42a[12AA. Application o

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thinks fit;
(b) the Governor may, by public notification, direct that any Act of the Legislature of the State of Tripura to which the provisions of clause (a) of this sub-paragraph do not apply, shall not apply to the autonomous district or an autonomous region in that State, or shall apply to that district or such region, or any part thereof, subject to such exceptions or modifications, as he may specify in the notification;
(c) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to the autonomous district or an autonomous region in the State of Tripura, or shall apply to such district or region or any part thereof, subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect.
12B. Application of Acts of Parliament and of the Legislature of the State of Mizoram to autonomous districts and autonomous regions in the State of Mizoram-
Notw

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use (a) of this sub-paragraph do not apply, shall not apply to an autonomous district or an autonomous region in that State, or shall apply to such district or region, or any part thereof, subject to such exceptions or modifications, as he may specify in the notification;
(c) the President may, with respect to any Act of Parliament, by notification, direct that it shall not apply to an autonomous district or an autonomous region in the State of Mizoram, or shall apply to such district or region or any part thereof, subject to such exceptions or modifications as he may specify in the notification and any such direction may be given so as to have retrospective effect.]]
13. Estimated receipts and expenditure pertaining to autonomous districts to be shown separately in the annual financial statement – The estimated receipts and expenditure pertaining to an autonomous district which are to be credited to, or is to be made from, the Consolidated Fund of the State 43***shall be first place

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n in respect of such districts and regions; and
(c) the administration of the laws, rules and regulations made by the District and Regional Councils;
and define the procedure to be followed by such Commission.
(2) The report of every such Commission with the recommendations of the Governor with respect thereto shall be laid before the Legislature of the State by the Minister concerned together with an explanatory memorandum regarding the action proposed to be taken thereon by 45[the Government of the State.]
(3) In allocating the business of the Government of the State among his Ministers the Governor may place one of his Ministers specially in charge of the welfare of the autonomous districts and autonomous regions in the State.
46[15. Annulment or suspension of acts and resolutions of District and Regional Councils – (1) If at any time the Governor is satisfied that an act or resolution of a District or a Regional Council is likely to endanger the safety of India 47[or is likely

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would otherwise have ceased to operate.
48[16. Dissolution of a District or a Regional Council -49[(1)] The Governor may on the recommendation of a Commission appointed under paragraph 14 of this Schedule by public notification order the dissolution of a District or a Regional Council, and-
(a) direct that a fresh general election shall be held immediately for the reconstitution of the Council, or
(b) subject to the previous approval of the Legislature of the State assume the administration of the area under the authority of such Council himself or place the administration of such area under the Commission appointed under the said paragraph or any other body considered suitable by him for a period not exceeding twelve months:
Provided that when an order under clause (a) of this paragraph has been made, the Governor may take the action referred to in clause (b) of this paragraph with regard to the administration of the area in question pending the reconstitution of the Council on f

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b-paragraph (2) of this paragraph with the reasons therefor shall be laid before the Legislature of the State and shall cease to operate at the expiration of thirty days from the date on which the State Legislature first sits after the issue of the order, unless, before the expiry of that period it has been approved by the State Legislature.]
50a[17. Exclusion of areas from autonomous districts in forming constituencies in such districts – For the purposes of elections to 51[the Legislative Assembly of Assam or Meghalaya] 52[or Tripura] 53[or Mizoram], the Governor may by order declare that any area within an autonomous district 54[in the State of Assam or Meghalaya 55[or Tripura] 56[or Mizoram], as the case may be, shall not form part of any constituency to fill a seat or seats in the Assembly reserved for any such district but shall form part of a constituency to fill a seat or seats in the Assembly not so reserved to be specified in the order.
57*****
57a19. Transitional provisio

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ions so made may repeal or amend any Act of Parliament or of the Legislature of the State or any existing law which is for the time being applicable to such area.
(2) Any direction given by the Governor under clause (a) of sub-paragraph (1) of this paragraph may be given so as to have retrospective effect.
(3) All regulations made under clause (b) of sub-paragraph (1) of this paragraph shall be submitted forthwith to the President and, until assented to by him, shall have no effect.
 
58[20. Tribal areas – (1) The areas specified in Parts I, II 59[,IIA] and III of the table below shall respectively be the tribal areas within the State of Assam, the State of Meghalaya 60[,the State of Tripura] and the 61[State] of Mizoram.
(2) 62[Any reference in Part I, Part II or Part III of the table below] to any district shall be construed as a reference to the territories comprised within the autonomous district of that name existing immediately before the day appointed under clause (b)

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aro Hills District.
67[Part IIA
Tripura Tribal Areas District.]
Part III
68*****
69[1. The Chakma District.
70[2. The Mara District.
3. The Lai District.]]
71[20A. Dissolution of the Mizo District Council-(1) Notwithstanding anything in this Schedule, the District Council of the Mizo District existing immediately before the prescribed date (hereinafter referred to as the Mizo District Council) shall stand dissolved and cease to exist.
(2) The Administrator of the Union territory of Mizoram may, by one or more orders, provide for all or any of the following matters, namely:-
(a) the transfer, in whole or in part, of the assets, rights and liabilities of the Mizo District Council (including the rights and liabilities under any contract made by it) to the Union or to any other authority;
(b) the substitution of the Union or any other authority for the Mizo District Council, or the addition of the Union or any other authority, as a party to any legal proceedings to which the Mi

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ritories Act, 1963.
72[20B. Autonomous regions in the Union territory of Mizoram to be autonomous districts and transitory provisions consequent thereto – (1) Notwithstanding anything in this Schedule,-
(a) every autonomous region existing immediately before the prescribed date in the Union territory of Mizoram shall, on and from that date, be an autonomous district in that Union territory (hereafter referred to as the corresponding new district) and the Administrator thereof may, by one or more orders, direct that such consequential amendments as are necessary to give effect to the provisions of this clause shall be made in paragraph 20 of this Schedule (including Part III of the table appended to that paragraph) and thereupon the said paragraph and the said Part III shall be deemed to have been amended accordingly;
(b) every Regional Council of an autonomous region in the Union territory of Mizoram existing immediately before the prescribed date (hereafter referred to as the exist

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by the Administrator of the Union territory of Mizoram.
(4) The Administrator of the Union territory of Mizoram may, by one or more orders, provide for all or any of the following matters, namely:-
(a) the transfer in whole or in part of the assets, rights and liabilities of the existing Regional Council (including the rights and liabilities under any contract made by it) to the corresponding new District Council;
(b) the substitution of the corresponding new District Council for the existing Regional Council as a party to the legal proceedings to which the existing Regional Council is a party;
(c) the transfer or re-employment of any employees of the existing Regional Council to or by the corresponding new District Council, the terms and conditions of service applicable to such employees after such transfer or re-employment;
(d) the continuance of any laws made by the existing Regional Council and in force immediately before the prescribed date, subject to such adaptations and m

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e State concerned had been omitted;
(b) in sub-paragraph (2) of paragraph 6, for the words “to which the executive power of the State extends”, the words “with respect to which the Legislative Assembly of the Union territory of Mizoram has power to make laws” had been substituted;
(c) in paragraph 13, the words and figures “under article 202” had been omitted.]]
21. Amendment of the Schedule – (1) Parliament may from time to time by law amend by way of addition, variation or repeal any of the provisions of this Schedule and, when the Schedule is so amended, any reference to this Schedule in this Constitution shall be construed as a reference to such Schedule as so amended.
(2) No such law as is mentioned in sub-paragraph (1) of this paragraph shall be deemed to be an amendment of this Constitution for the purposes of article 368.
 
 
 
 
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Notes :
1. Substituted by the State of Mizoram Act, 1986 (34 of 1986) Section 39, for

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969 (55 of 1969), s. 74 and Fourth Sch. (w.e.f. 2-4-1970).
7. Inserted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule (w.e.f. 21-1-1972).
8. Paragraph 2 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2, so as to insert the following proviso after sub-paragraph (1), namely:-
“Provided that the Bodoland Territorial Council shall consist of not more than forty-six members of whom forty shall be elected on the basis of adult suffrage, of whom thirty shall be reserved for the Scheduled Tribes, five for non-tribal communities, five open for all communities and the remaining six shall be nominated by the Governor having same rights and privileges as other members, including voting rights, from amongst the un-represented communities of the Bodoland Territorial Areas District, of which at least two shall be women.”
Paragraph 2 has been amended in

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e.f. 2-4-1970).
10. Subs. by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), s. 74 and Fourth Sch., for “such Councils” (w.e.f. 2-4-1970).
11. Inserted by Section 74 and Fourth Schedule ibid. (w.e.f. 2-4-1970).
12. Inserted by Section 74 and Fourth Schedule ibid. (w.e.f. 2-4-1970).
13. Substituted by Section 74 and Fourth Schedule , ibid., (w.e.f. 2-4-1970).
14. Ins. by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), s. 74 and Fourth Sch. (w.e.f. 2-4-1970).
15. Second proviso omitted by s. 74 and Fourth Sch., ibid. (w.e.f. 2-4-1970).
16. Paragraph 3 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2, so as to substitute sub-paragraph (3) as under, –
“(3) Save as otherwise provided in sub-paragraph (2) of paragraph 3A or sub-paragraph (2) of paragraph 3B, all laws made under this paragraph or sub-paragraph (1) of paragraph 3A or sub-paragraph (1) of paragraph 3B sh

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the Seventh Schedule with regard to such waterways; vehicles other than mechanically propelled vehicles;
(c) preservation, protection and improvement of stock and prevention of animal diseases; veterinary training and practice; cattle pounds;
(d) primary and secondary education;
(e) agriculture, including agricultural education and research, protection against pests and prevention of plant diseases;
(f) fisheries;
(g) water, that is to say, water supplies, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 56 of List I of the Seventh Schedule;
(h) social security and social insurance; employment and unemployment;
(i) flood control schemes for protection of villages, paddy fields, markets, towns, etc. (not of technical nature);
(j) theatre and dramatic performances, cinemas subject to the provisions of entry 60 of List I of the Seventh Schedule; sports, entertainments and amusements;
(k) public health and sanitation

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the Governor to return the law to the North Cachar Hills Autonomous Council or the Karbi Anglong Autonomous Council, as the case may be, together with a message requesting that the said Council will reconsider the law or any specified provisions thereof and, in particular, will, consider the desirability of introducing any such amendments as he may recommend in his message and, when the law is so returned, the said Council shall consider the law accordingly within a period of six months from the date of receipt of such message and, if the law is again passed by the said Council with or without amendment it shall be presented again to the President for his consideration.”.
After paragraph 3A, the following paragraph has been inserted in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003, (44 of 2003), s. 2, namely:-
“3B. Additional powers of the Bodoland Territorial Council to make laws.-(1) Without prejudice to the provisions of para

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(xiv) labour and employment; (xv) land and revenue; (xvi) library services (financed and controlled by the State Government); (xvii) lotteries (subject to the provisions of entry 40 of List I of the Seventh Schedule), theatres, dramatic performances and cinemas (subject to the provisions of entry 60 of List I of the Seventh Schedule); (xviii) markets and fairs; (xix) municipal corporation, improvement trust, district boards and other local authorities; (xx) museum and archaeology institutions controlled or financed by the State, ancient and historical monuments and records other than those declared by or under any law made by Parliament to be of national importance; (xxi) panchayat and rural development; (xxii) planning and development; (xxiii) printing and stationery; (xxiv) pubic health engineering; (xxv) public works department; (xxvi) publicity and public relations; (xxvii) registration of births and deaths; (xxviii) relief and rehabilitation; (xxix) sericulture; (xxx) small, cott

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of his land at the date of commencement of this Act; and
(b) disallow any citizen from acquiring land either by way of inheritance, allotment, settlement or by any other way of transfer if such citizen is otherwise eligible for such acquisition of land within the Bodoland Territorial Areas District.
(2) All laws made under paragraph 3 or under this paragraph shall in so far as they relate to matters specified in List III of the Seventh Schedule, be submitted forthwith to the Governor who shall reserve the same for the consideration of the President.
(3) When a law is reserved for the consideration of the President, the President shall declare either that he assents to the said law or that he withholds assent therefrom:
Provided that the President may direct the Governor to return the law to the Bodoland Territorial Council, together with the message requesting that the said Council will reconsider the law or any specified provisions thereof and, in particular, will consider the de

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rritorial Council constituted under the proviso to sub-paragraph (3) of paragraph 2 of this Schedule.”.
19. The words “of Assam” omitted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule (w.e.f. 21-1-1972).
20. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970).
20a. Subs. by the North- Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71(i) and Eighth Sch., for certain words (w.e.f. 21-1-1972).
21. See Now the Code of Criminal Procedure, 1973 (2 of 1974).
22. See Now the Code of Criminal Procedure, 1973 (2 of 1974).
23. See Now the Code of Criminal Procedure, 1973 (2 of 1974).
24. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970).
25. Subs. by s. 74 and Fourth Sch., ibid., for paragraph 6 (w.e.f. 2-4-1970).
26. Substituted by the Repealing and Amending Act, 1974 (56 of 1974),

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over to a District Council under this paragraph shall be made over to that Council within a period of one year from the date of any agreement under sub-paragraph (1) or, as the case may be, of any determination under sub-paragraph (2).”.
32. Substituted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule , for “the Government of Assam” (w.e.f. 21-1-1972).
33. Substituted by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), Section 71(i) and Eighth Schedule , for “the Government of Assam” (w.e.f. 21-1-1972).
34. Paragraph 10 has been amended in its application to the States of Tripura and Mizoram by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, as under:- (a) in the heading, the words “by non-tribals” shall be omitted; (b) in sub-paragraph (1), the words “other than Scheduled tribes” shall be omitted; (c) in sub-paragraph (2), for clause (d), the following clause shall be substitu

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ah 3A or 3B of this Schedule” shall be substituted.
36. Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71(i) and Eighth Sch., for the heading (w.e.f. 21-1-1972).
37. Substituted by Section 71(i) and Eighth Schedule , ibid., for “Legislature of the State” (w.e.f. 21-1-1972).
38. Substituted by Section 71(i) and Eighth Schedule , ibid., for “Legislature of the State” (w.e.f. 21-1-1972).
39. Inserted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972).
40. Substituted by Section 71(i) and Eighth Schedule , ibid., for “Legislature of the State” (w.e.f. 21-1-1972).
41. Inserted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972).
42. Subs. by the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971), s. 71(i) and Eighth Sch., for paragraph 12A (w.e.f. 21-1-1972).
42a. Subs. by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), s. 2, for paragraphs 12AA and 12B. Paragraph 12AA was ins. by the Constitu

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shall be substituted;
(b) the proviso shall be omitted.”.
47. Inserted by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970).
48. Paragraph 16 has been amended in its application to the States of Tripura and Mizoram by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, as under,-
'(a) in sub-paragraph (1), the words “subject to the previous approval of the Legislature of the State” occurring in clause (b), and the second proviso shall be omitted;
(b) for sub-paragraph (3), the following sub-paragraph shall be substituted, namely:-
“(3) Every order made under sub-paragraph (1) or sub-paragraph (2) of this paragraph, along with the reasons therefor shall be laid before the Legislature of the State.” '.
49. Paragraph 16 renumbered as sub-paragraph (1) thereof by the Assam Reorganisation (Meghalaya) Act, 1969 (55 of 1969), Section 74 and Fourth Schedule (w.e.f. 2-4-1970).
50. Ins.

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-1985).
56. Inserted by the State of Mizoram Act, 1986 (34 of 1986), Section 39 (w.e.f. 20-2-1987).
57. Paragraph 18 omitted by Section 71(i) and Eighth Schedule , ibid. (w.e.f. 21-1-1972).
57a. Paragraph 19 has been amended in its application to the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003) s. 2, so as to insert the following sub-paragraph after sub-paragraph (3), namely :-
“(4) As soon as possible after the commencement of this Act, and Interim Executive Council for Bodoland Territorial Areas District in Assam shall be formed by the Governor from amongst leaders of the Bodo movement, including the signatories to the Memorandum of Settlement, and shall provide adequate representation to the non-tribal communities in that area:
Provided that Interim Council shall be for a period of six months during which endeavour to hold the election to the Council shall be made.
Explanation.-For the purposes of this sub-paragraph, the expressio

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4 (w.e.f. 1-4-1985).
65. Subs. by the Government of Assam Notification No. TAD/R/115/74/47, dated 14-10-1976 for “The Mikir Hills District”.
65a. Ins. by the State of Assam by the Sixth Schedule to the Constitution (Amendment) Act, 2003 (44 of 2003), s. 2.
66. Substituted by the Government of Meghalaya Notifn. No. DCA 31/72/11, dated the 14th June, 1973, Gazette of Meghalaya, Part VA, dated 23-6-1973, p. 200
67. Inserted by the Constitution (Forty-ninth Amendment) Act, 1984, Section 4 (w.e.f. 1-4-1985).
68. The words “The Mizo District.” omitted by the Government of Union Territories (Amendment) Act, 1971 (83 of 1971), Section 13 (w.e.f. 29-4-1972).
69. Inserted by the Mizoram District Councils (Miscellaneous Provisions) Order, 1972, published in the Mizoram Gazette, 1972, dated the 5th May, 1972, Vol. I, Part II, p. 17 (w.e.f. 29-4-1972).
70. Substituted by the Sixth Schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, for serial numbers 2 and 3 and the

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ub-paragraphs (1) and (2) of paragraph 16 of this Schedule, shall, after consulting the Council of Ministers and the North Cachar hills Autonomous Council or the Karbi Anglong Autonomous Council, as the case may be, take such action as he considers necessary in his discretion.”.
After paragraph 20BA as so inserted, the following paragraph has been inserted in its application to the States of Tripura and Mizoram, by the Sixth schedule to the Constitution (Amendment) Act, 1988 (67 of 1988), Section 2, namely:-
“20BB. Exercise of discretionary powers by the Governor in the discharge of his functions – The Governor, in the discharge of his functions under sub-paragraphs (2) and (3) of paragraph 1, sub-paragraphs (1) and (7) of paragraph 2, sub-paragraph (3) of paragraph 3, sub-paragraph (4) of paragraph 4, paragraph 5, sub-paragraph (1) of paragraph 6, sub-paragraph (2) of paragraph 7, sub-paragraph (3) of paragraph 9, sub-paragraph (1) of paragraph 14, sub-paragraph (1) of paragraph 15

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Amendment of article 368.
Section 15
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Amendment of article 368.
15. In article 368 of the Constitution, in clause (2), in the proviso, in clause (a), for the words and figures “article 162 or article 241”, the words, figures and letter “article 162, article 241 or article 279A” shall be substituted.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
Provisions after amendment:
Power of Parliament to amend the Constitution and procedure therefor.
368. (1) Notwithstanding anything in this Constitu

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ange in-
(a) article 54, article 55, article 73, 1[article 162, article 241 or article 279A], or
(b) Chapter IV of Part V, Chapter V of Part VI, or Chapter I of Part XI, or
(c) any of the Lists in the Seventh Schedule, or
(d) the representation of States in Parliament, or
(e) the provisions of this article,
the amendment shall also require to be ratified by the Legislatures of not less than one-half of the States by resolutions to that effect passed by those Legislatures before the Bill making provision for such amendment is presented to the President for assent.
(3) Nothing in article 13 shall apply to any amendment made under this article.
(4) No amendment of this Constitution (including the provisions of Part III) made or purport

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Amendment of article 366
Section 14
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Amendment of article 366.
14. In article 366 of the Constitution,-
(i) after clause (12), the following clause shall be inserted, namely:-
'(12A) “goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;';
(ii) after clause (26), the following clauses shall be inserted, namely:-
'(26A) “Services” means anything other than goods;
(26B) “State” with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;'.
 
 
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NOTES:-
1.
Shall come into force w.e.f. 16th day of September 2016 vide S.O. 2986(E) dated 16.09.2016.
–
Provisions after amendment:
Definitions.
366. In this Constitution, unless the context otherwise r

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ot chargeable in respect of agricultural income;
(b) that no deduction in respect of the tax paid by companies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals;
(c) that no provision exists for taking the tax so paid into account in computing for the purposes of Indian income-tax the total income of individuals receiving such dividends, or in computing the Indian income-tax payable by, or refundable to, such individuals;
(7) “corresponding Province”, “corresponding Indian State” or “corresponding State” means in cases of doubt such Province, Indian State or State as may be determined by the President to be the corresponding Province, the corresponding Indian State or the corresponding State, as the case may be, for the particular purpose in question;
(8) “debt” includes any liability in respect of any obligation to repay capital sums by way of annuities and any liability under any guarantee, and “debt c

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igation undertaken before the commencement of this Constitution to make payments in the event of the profits of an undertaking falling short of a specified amount;
(14) “High Court” means any Court which is deemed for the purposes of this Constitution to be a High Court for any State and includes-
(a) any Court in the territory of India constituted or reconstituted under this Constitution as a High Court, and
(b) any other Court in the territory of India which may be declared by Parliament by law to be a High Court for all or any of the purposes of this Constitution;
(15) “Indian State” means any territory which the Government of the Dominion of India recognised as such a State;
(16) “Part” means a Part of this Constitution;
(17) “pension” means a pension, whether contributory or not, of any kind whatsoever payable to or in respect of any person, and includes retired pay so payable; a gratuity so payable and any sum or sums so payable by way of the return, with or without inter

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ithin such castes, races or tribes as are deemed under article 341 to be Scheduled Castes for the purposes of this Constitution;
(25) “Scheduled Tribes” means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution;
(26) “securities” includes stock;
2[(26A) “Services” means anything other than goods;
(26B) “State” with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;]
(27) “sub-clause” means a sub-clause of the clause in which the expression occurs;
(28) “taxation” includes the imposition of any tax or impost, whether general or local or special, and “tax” shall be construed accordingly;
(29) “tax on income” includes a tax in the nature of an excess profits tax;
(29A) “tax on the sale or purchase of goods” includes-
(a) a tax on the transfer, otherwise than in pursuance of a contract, of p

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Amendment of article 286.
Section 13
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Amendment of article 286.
13. In article 286 of the Constitution,-
            (i) in clause (1),-
(A) for the words “the sale or purchase of goods where such sale or purchase takes place”, the words “the supply of goods or of services or both, where such supply takes place” shall be substituted;
(B) in sub-clause (b), for the word “goods”, at both the places where it occurs the words “goods or services or both” shall be substituted;
(ii) in clause (2), for the words “sale or purchase of goods takes pla

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he territory of India.
(2) Parliament may by law formulate principles for determining when a 3[supply of goods or of services or both] in any of the ways mentioned in clause (1).
(3) 4[xxx]
 
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Notes:
Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as, “the sale or purchase of goods where such sale or purchase takes place”
Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, “goods”
Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, “sale or purchase of goods takes place”
Omitted by the Constitution (One Hu

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Insertion of new article 279A. – Goods and Services Tax Council.
Section 12
F. Acts / Amendment Acts
The Constitution (One Hundred and First Amendment) Act, 2016
Constitution (101st Amendment) Act, 2016
Insertion of new article 279A.
12. After article 279 of the Constitution, the following article shall be inserted, namely:-
“Goods and Services Tax Council.
279A.(1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council.
(2) The Goods and Services Tax Council shall consist of the following members, namely:-
(a) the Union Finance Minister……………………

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oods and services that may be subjected to, or exempted from the goods and services tax;
(c) model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax levied on supplies in the course of Inter-State trade or commerce under article 269A and the principles that govern the place of supply;
(d) the threshold limit of turnover below which goods and services may be exempted from goods and services tax;
(e) the rates including floor rates with bands of goods and services tax;
(f) any special rate or rates for a specified period, to raise additional resources during any natural calamity or disaster;
(g) special provision with respect to the States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur

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il shall constitute the quorum at its meetings.
(8) The Goods and Services Tax Council shall determine the procedure in the performance of its functions.
(9) Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the members present and voting, in accordance with the following principles, namely:-
(a) the vote of the Central Government shall have a weightage of onethird of the total votes cast, and
(b) the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast, in that meeting.
(10) No act or proceedings of the Goods and Services Tax Council shall be invalid merely by reason of-

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