Union Territory GST Tax (Rate) Notifications

 

Union Territory Tax (Rate) Notifications

Notification No. & Date of Issue
English
HindiHindi
Subject
18/2017-Union Territory Tax (Rate) ,dt. 30-06-2017 View (135 KB) देखें(37 KB) Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
17/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (135 KB) देखें(721 KB) To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (345 KB) देखें(393 KB) To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
15/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (144 KB) देखें(371 KB) To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
14/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (249 KB) देखें(316 KB) To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act
13/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (273 KB) देखें(582 KB) To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act
12/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (443 KB) देखें(1161 KB) To notify the exemptions on supply of services under UTGST Act
11/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (401 KB)
Corrigendum (488 KB), dated 30-06-2017
देखें(1401 KB)
Corrigendum (488 KB), dated 30-06-2017
To notify the rates for supply of services under UTGST Act
10/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें(572 KB) UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)
09/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें(428 KB) Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)

Union Territory Tax (Rate) Notifications

Notification No. & Date of Issue
English
Hindi
Subject
08/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें(569 KB) UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
07/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (255 KB) देखें(513 KB) Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act
06/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें(502 KB) Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
05/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (270 KB) देखें(757 KB) Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act
04/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (264 KB) देखें(744 KB) Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)
03/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (301 KB) देखें(928 KB) 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)
02/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (376 KB) देखें(862 KB) UTGST exempt goods notified under section 8 (1)
01/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (1366 KB)
Corrigendum (488 KB), dated 30-06-2017
देखें(3015 KB)
Corrigendum (488 KB), dated 30-06-2017
UTGST Rate Schedule notified under section 7 (1)

Source : CBEC

 

Union Territory GST Tax Notifications

Union Territory Tax Notifications

Notification No. & Date of Issue
English
Hindi
Subject
03/2017-Union Territory Tax,dt. 28-06-2017 View (282 KB) Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.
02/2017-Union Territory Tax,dt. 27-06-2017 View (121 KB) Seeks to notify the turnover limit for Composition Levy for UTGST
01/2017-Union Territory Tax, dated 21st June, 2017

Latest Integrated GST (IGST) Tax (Rate) Notifications

Integrated GST Tax (Rate) Notifications

Notification No. & Date of Issue English हिन्दी Subject
39/2017-Integrated Tax (Rate) ,dt. 13-10-2017 View  (181 KB) देखें  (371 KB) Seeks to amend notification No. 8/2017-Integrated Tax (Rate).
38/2017-Integrated Tax (Rate) ,dt. 13-10-2017 View  (187 KB) देखें  (396 KB) Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles.
37/2017-Integrated Tax (Rate) ,dt. 13-10-2017 View  (10.8 KB) देखें  (105 KB) Seeks to amend notification No. 4/2017-Integrated Tax (Rate).
36/2017-Integrated Tax (Rate) ,dt. 13-10-2017 View  (258 KB) देखें  (120 KB) Seeks to amend notification No. 2/2017-Integrated Tax (Rate).
35/2017-Integrated Tax (Rate) ,dt. 13-10-2017 View  (153 KB) देखें  (410 KB) Seeks to amend notification No. 1/2017-Integrated Tax (Rate).
34/2017-Integrated Tax (Rate) ,dt. 13-10-2017 View  (252 KB) देखें  (276 KB) Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
33/2017-Integrated Tax (Rate) ,dt. 13-10-2017 View  (275 KB) Seeks to amend notification No. 9/2017-IT(R).
32/2017-Integrated Tax (Rate) ,dt. 13-10-2017 View  (67 KB) देखें  (84 KB) Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2017.
31/2017-Integrated Tax (Rate) ,dt. 29-09-2017 View  (255 KB) देखें  (299 KB) Exempting supply of services associated with transit cargo to Nepal and Bhutan
30/2017-Integrated Tax (Rate) ,dt. 22-09-2017 View  (182 KB) देखें  (447 KB) seeks to exempt Skimmed milk powder, or concentrated milk
29/2017-Integrated Tax (Rate) ,dt. 22-09-2017 View  (152 KB) देखें  (250 KB) Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
28/2017-Integrated Tax (Rate) ,dt. 22-09-2017 View  (185 KB) देखें  (298 KB) Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
27/2017-Integrated Tax (Rate) ,dt. 22-09-2017 View  (210 KB) देखें  (305 KB) Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
26/2017-Integrated Tax (Rate) ,dt. 21-09-2017 View  (7 KB) देखें  (614 KB) Exempt certain supplies to NPCIL.
25/2017-Integrated Tax (Rate) ,dt. 21-09-2017 View  (261 KB) देखें  (622 KB) Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
24/2017-Integrated Tax (Rate) ,dt. 21-09-2017 View  (261 KB) Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017-Integrated Tax (Rate) ,dt. 22-08-2017 View  (261 KB) देखें  (180 KB) Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
22/2017-Integrated Tax (Rate) ,dt. 22-08-2017 View  (261 KB) देखें  (257 KB) Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017-Integrated Tax (Rate) ,dt. 22-08-2017 View  (261 KB) देखें  (270 KB) Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
20/2017-Integrated Tax (Rate) ,dt. 22-08-2017 View  (261 KB) देखें  (315 KB) Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%
19/2017-Integrated Tax (Rate) ,dt. 18-08-2017 View  (261 KB) देखें  (125 KB) Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %.
18/2017-Integrated Tax (Rate) ,dt. 05-07-2017 View  (188 KB) देखें  (30 KB) IGST exemption to SEZs on import of Services by a unit/developer in an SEZ


Notification 64/2017-Cus,dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ    English    Hindi

17/2017-Integrated Tax (Rate) ,dt. 05-07-2017 View  (188 KB) देखें  (29 KB) Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
16/2017-Integrated Tax (Rate) ,dt. 30-06-2017 View  (136 KB) देखें  (37 KB) Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
15/2017-Integrated Tax (Rate) ,dt. 30-06-2017 View  (136 KB) देखें  (36 KB) Notification for Exemption from Integrated Tax to SEZ
14/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View  (136 KB) देखें  (720 KB) To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
13/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View  (343 KB) देखें  (392 KB) To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
12/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View  (143 KB) देखें  (317 KB) To notify the supplies not eligible for refund of unutilized ITC under IGST Act
11/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View  (12 KB) देखें  (319 KB) To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
10/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View  (18 KB)


Corrigendum  (115 KB)

देखें  (72 KB)


Corrigendum  (442 KB)

To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
09/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View  (445 KB) देखें  (296 KB) To notify the exemptions on supply of services under IGST Act
08/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View  (401 KB)


Corrigendum  (252 KB), dated 30-06-2017


Corrigendum  (115 KB), dated 05-07-2017

देखें  (1.26 MB)


Corrigendum  (512 KB), dated 30-06-2017

To notify the rates for supply of services under IGST Act
07/2017-Integrated Tax (Rate),dt. 28-06-2017 View  (254 KB) देखें  (510 KB) Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
06/2017-Integrated Tax (Rate),dt. 28-06-2017 View  (142 KB) देखें  (500 KB) Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
05/2017-Integrated Tax (Rate),dt. 28-06-2017 View  (269 KB) देखें  (759 KB) Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
04/2017-Integrated Tax (Rate),dt. 28-06-2017 View  (263 KB)


Corrigendum  (248 KB), dated 30-06-2017

देखें  (740 KB)


Corrigendum  (479 KB), dated 30-06-2017

Reverse charge on certain specified supplies of goods under section 5 (3)
03/2017-Integrated Tax (Rate),dt. 28-06-2017 View  (298 KB) देखें  (859 KB) Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
02/2017-Integrated Tax (Rate),dt. 28-06-2017 View  (375 KB)


Corrigendum  (100 KB), dated 12-07-2017


Corrigendum  (250 KB), dated 27-07-2017

देखें  (862 KB)


Corrigendum  (100 KB), dated 12-07-2017


Corrigendum  (235 KB), dated 27-07-2017

Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
01/2017-Integrated Tax (Rate),dt. 28-06-2017 View  (1.46 MB)


Corrigendum  (252 KB), dated 30-06-2017


Corrigendum  (100 KB), dated 12-07-2017


Corrigendum  (256 KB), dated 27-07-2017

देखें  (3.37 MB)


Corrigendum  (32 KB), dated 30-06-2017


Corrigendum  (100 KB), dated 12-07-2017


Corrigendum  (197 KB), dated 27-07-2017

Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.

Source : CBEC

Integrated GST Tax Notifications

Latest Integrated GST Tax Notifications

Notification No. & Date of Issue English हिन्दी Subject
11/2017-Integrated Tax,dt. 13-10-2017 View  (79 KB) देखें  (62 KB) Seeks to cross-empower State Tax officers for processing and grant of refund
10/2017-Integrated Tax,dt. 13-10-2017 View  (68 KB) देखें  (75 KB) Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
09/2017-Integrated Tax,dt. 13-10-2017 View  (81 KB) देखें  (116 KB) Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
08/2017-Integrated Tax,dt. 14-09-2017 View  (82 KB) देखें  (87 KB)


Corrigendum  (441 KB)

Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
07/2017-Integrated Tax,dt. 14-09-2017 View  (82 KB) देखें  (87 KB) Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
06/2017-Integrated Tax,dt. 28-06-2017 View  (82 KB) देखें  (87 KB) Seeks to prescribe rate of interest under CGST Act, 2017
05/2017-Integrated Tax,dt. 28-06-2017 View  (84 KB) देखें  (90 KB) Seeks to notify the number of HSN digits required on tax invoice
04/2017-Integrated Tax,dt. 28-06-2017 View  (81 KB) देखें  (85 KB) Seeks to notify IGST Rules, 2017
03/2017-Integrated Tax,dt. 28-06-2017 View  (78 KB) देखें  (81 KB) Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
02/2017-Integrated Tax,dt. 19-06-2017 View  (339 KB) देखें  (775 KB) Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
01/2017-Integrated Tax,dt. 19-06-2017 View  (100 KB) देखें  (447 KB) Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

Source : CBEC

Central Tax (Rate) Notifications

Latest Central Tax (Rate) Notifications

Source : CBEC

Notification No. & Date of Issue

English

हिन्दी

Subject

47/2017-Central Tax (Rate) ,dt. 14-11-2017

View (36 KB) देखें (221 KB)

Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

46/2017-Central Tax (Rate) ,dt. 14-11-2017

View (36 KB)

देखें (221 KB)

Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

45/2017-Central Tax (Rate) ,dt. 14-11-2017

View (36 KB)

देखें (221 KB)

seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

44/2017-Central Tax (Rate) ,dt. 14-11-2017

View (36 KB)

देखें (221 KB)

seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.

43/2017-Central Tax (Rate) ,dt. 14-11-2017

View (36 KB)

देखें (221 KB)

seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.

42/2017-Central Tax (Rate) ,dt. 14-11-2017

View (36 KB)

देखें (221 KB)

seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

41/2017-Central Tax (Rate) ,dt. 14-11-2017

View (36 KB)

देखें (221 KB)

seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

40/2017-Central Tax (Rate) ,dt. 23-10-2017

View (36 KB)

देखें (221 KB)

Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

39/2017-Central Tax (Rate) ,dt. 18-10-2017

View (321 KB)

देखें (162 KB)

Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.

 

Notification No. & Date of Issue English हिन्दी Subject
38/2017-Central Tax (Rate) ,dt. 13-10-2017 View  (118 KB) देखें  (50 KB) Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017
37/2017-Central Tax (Rate) ,dt. 13-10-2017 View  (188 KB) देखें  (396 KB) Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
36/2017-Central Tax (Rate) ,dt. 13-10-2017 View  (11 KB) देखें  (105 KB) Seeks to amend notification No. 4/2017-Central Tax (Rate).
35/2017-Central Tax (Rate) ,dt. 13-10-2017 View  (258 KB) देखें  (119 KB) Seeks to amend notification No. 2/2017-Central Tax (Rate).
34/2017-Central Tax (Rate) ,dt. 13-10-2017 View  (153 KB) देखें  (407 KB) The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).
33/2017-Central Tax (Rate) ,dt. 13-10-2017 View  (307 KB) देखें  (320 KB) Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
32/2017-Central Tax (Rate) ,dt. 13-10-2017 View  (307 KB) Seeks to amend notification No. 12/2017-CT(R).
31/2017-Central Tax (Rate) ,dt. 13-10-2017 View  (307 KB) देखें  (320 KB) Seeks to amend notification No. 11/2017-CT(R).
30/2017-Central Tax (Rate) ,dt. 29-09-2017 View  (118 KB) देखें  (50 KB) Exempting supply of services associated with transit cargo to Nepal and Bhutan.
29/2017-Central Tax (Rate) ,dt. 22-09-2017 View  (154 KB) देखें  (221 KB) Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
28/2017-Central Tax (Rate) ,dt. 22-09-2017 View  (185 KB) देखें  (298 KB) Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
27/2017-Central Tax (Rate) ,dt. 22-09-2017 View  (212 KB) देखें  (185 KB) Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
26/2017-Central Tax (Rate) ,dt. 21-09-2017 View  (261 KB) देखें  (497 KB) Exempt certain supplies to NPCIL.
25/2017-Central Tax (Rate) ,dt. 21-09-2017 View  (261 KB) Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
24/2017-Central Tax (Rate) ,dt. 21-09-2017 View  (261 KB) देखें  (497 KB) Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017-Central Tax (Rate) ,dt. 22-08-2017 View  (117 KB) देखें  (161 KB) Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
22/2017-Central Tax (Rate) ,dt. 22-08-2017 View  (253 KB) देखें  (236 KB) Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017-Central Tax (Rate) ,dt. 22-08-2017 View  (267 KB) देखें  (255 KB) Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
20/2017-Central Tax (Rate) ,dt. 22-08-2017 View  (300 KB) देखें  (311 KB) Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%
19/2017-Central Tax (Rate) ,dt. 18-08-2017 View  (261 KB) देखें  (124 KB) Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
18/2017-Central Tax (Rate) ,dt. 30-06-2017 View  (136 KB) देखें  (37 KB) Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
17/2017-Central Tax (Rate) ,dt. 28-06-2017 View  (136 KB) देखें  (585 KB) To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017-Central Tax (Rate) ,dt. 28-06-2017 View  (344 KB) देखें  (385 KB) To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
15/2017-Central Tax (Rate) ,dt. 28-06-2017 View  (142 KB) देखें  (431 KB) To notify the supplies not eligible for refund of unutilized ITC under CGST Act
14/2017-Central Tax (Rate) ,dt. 28-06-2017 View  (248 KB) देखें  (318 KB) To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
13/2017-Central Tax (Rate) ,dt. 28-06-2017 View  (274 KB)


Corrigendum  (116 KB)

देखें  (722 KB)


Corrigendum  (442 KB)

To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
12/2017-Central Tax (Rate), dt. 28-06-2017 View  (440 KB) देखें  (990 KB) To notify the exemptions on supply of services under CGST Act
11/2017-Central Tax (Rate) ,dt. 28-06-2017 View  (399 KB)


Annexure  (252KB)

देखें  (1.11 MB)


Annexure  (252KB)

To notify the rates for supply of services under CGST Act
10/2017-Central Tax (Rate),dt. 28-06-2017 View  (143 KB) देखें  (503 KB) CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
09/2017-Central Tax (Rate),dt. 28-06-2017 View  (143 KB) देखें  (500 KB) Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
08/2017-Central Tax (Rate),dt. 28-06-2017 View  (143 KB) देखें  (500 KB) CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
07/2017-Central Tax (Rate),dt. 28-06-2017 View  (254 KB) देखें  (512 KB) Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
06/2017-Central Tax (Rate),dt. 28-06-2017 View  (142 KB) देखें  (498 KB) Refund of 50% of CGST on supplies to CSD under section 55
05/2017-Central Tax (Rate),dt. 28-06-2017 View  (269 KB) देखें  (685 KB) Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
04/2017-Central Tax (Rate),dt. 28-06-2017 View  (263 KB) देखें  (739 KB) Reverse charge on certain specified supplies of goods under section 9 (3)
03/2017-Central Tax (Rate),dt. 28-06-2017 View  (299 KB) देखें  (859 KB) 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
02/2017-Central Tax (Rate),dt. 28-06-2017 View  (375 KB)


Corrigendum  (100 KB)


Corrigendum  (249 KB) dated 27-07-2017

देखें  (856 KB)


Corrigendum  (100 KB)


Corrigendum  (234 KB) dated 27-07-2017

CGST exempt goods notified under section 11 (1)
01/2017-Central Tax (Rate),dt. 28-06-2017 View  (1506 KB)


Corrigendum, (252 KB) dated 30-06-2017


Corrigendum, (100 KB) dated 12-07-2017


Corrigendum, (257 KB) dated 27-07-2017

देखें  (3398 KB)


Corrigendum,  (488 KB) dated 30-06-2017


Corrigendum,  (85 KB) dated 12-07-2017


Corrigendum,  (333 KB) dated 27-07-2017

CGST Rate Schedule notified under section 9 (1)

 

Central Tax GST Notifications

Latest Central Tax GST Notifications

Source : CBEC

Notification No. & Date of Issue English हिन्दी Subject
46/2017-Central Tax ,dt. 13-10-2017 View  (157 KB) देखें  (244 KB) Seeks to amend notification No. 8/2017-Central Tax.
45/2017-Central Tax,dt. 13-10-2017 View  (107 KB) देखें  (105 KB) Seeks to amend the CGST Rules, 2017
44/2017-Central Tax,dt. 13-10-2017 View  (78 KB) देखें  (73 KB) Seeks to extend the time limit for submission of FORM GST ITC-01
43/2017-Central Tax,dt. 13-10-2017 View  (68 KB) देखें  (67 KB) Seeks to extend the time limit for filing of FORM GSTR-6
42/2017-Central Tax,dt. 13-10-2017 View  (68 KB) देखें  (73 KB) Seeks to extend the time limit for filing of FORM GSTR-5A
41/2017-Central Tax,dt. 13-10-2017 View  (67 KB) देखें  (32 KB) Seeks to extend the time limit for filing of FORM GSTR-4
40/2017-Central Tax,dt. 13-10-2017 View  (68 KB) देखें  (87 KB) Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
39/2017-Central Tax,dt. 13-10-2017 View  (67 KB) देखें  (58 KB) Seeks to cross-empower State Tax officers for processing and grant of refund
38/2017-Central Tax,dt. 13-10-2017 View  (67 KB) देखें  (81 KB) Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
37/2017-Central Tax,dt. 04-10-2017 View  (342 KB) देखें  (895 KB) Notification on extension of facility of LUT to all exporters issued
36/2017-Central Tax,dt. 29-09-2017 View  (81 KB) देखें  (63 KB) Eighth amendment to CGST Rules, 2017
35/2017-Central Tax,dt. 15-09-2017 View  (354 KB) देखें  (587 KB) Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
34/2017-Central Tax,dt. 15-09-2017 View  (394 KB) देखें  (567 KB) Seventh amendment to the CGST Rules, 2017.
33/2017-Central Tax,dt. 15-09-2017 View  (384 KB) देखें  (507 KB) Notifying section 51 of the CGST Act, 2017 for TDS.
32/2017-Central Tax,dt. 15-09-2017 View  (364 KB) देखें  (537 KB)


Corrigendum  (372 KB)

Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
31/2017-Central Tax,dt. 05-09-2017 View  (201 KB) देखें  (477 KB) Seeks to extend the time limit for filing of GSTR-6.
30/2017-Central Tax,dt. 05-09-2017 View  (205 KB) देखें  (486 KB) Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
29/2017-Central Tax,dt. 05-09-2017 View  (79 KB) देखें  (92 KB) Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
28/2017-Central Tax,dt. 01-09-2017 View  (202 KB) देखें  (241 KB) Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
27/2017-Central Tax,dt. 30-08-2017 View  (270 KB) देखें  (421 KB) Seeks to further amend the CGST Rules, 2017
26/2017-Central Tax,dt. 28-08-2017 View  (292 KB) देखें  (637 KB) Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
25/2017-Central Tax,dt. 28-08-2017 View  (210 KB) देखें  (474 KB) Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
24/2017-Central Tax,dt. 21-08-2017 View  (79 KB) देखें  (92 KB) Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017
23/2017-Central Tax,dt. 17-08-2017 View  (358 KB) देखें  (369 KB) Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
22/2017-Central Tax,dt. 17-08-2017 View  (359 KB) देखें  (574 KB) Seeks to amend the CGST Rules, 2017
21/2017-Central Tax,dt. 08-08-2017 View  (358 KB) देखें  (259 KB) Seeks to introduce date for filing of GSTR-3B for months of July and August.
20/2017-Central Tax,dt. 08-08-2017 View  (358 KB) देखें  (259 KB) Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
19/2017-Central Tax,dt. 08-08-2017 View  (358 KB) देखें  (259 KB) Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
18/2017-Central Tax,dt. 08-08-2017 View  (358 KB) देखें  (259 KB) Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
17/2017-Central Tax,dt. 27-07-2017 View  (358 KB) देखें  (259 KB) Seeks to amend the CGST Rules, 2017.
16/2017-Central Tax,dt. 07-07-2017 View  (209 KB)


Corrigendum,  (85 KB) dated 10-07-2017

देखें  (287 KB)


Corrigendum,  (99 KB) dated 10-07-2017

Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)
15/2017-Central Tax,dt. 01-07-2017 View  (504 KB) देखें  (1841 KB) Amending CGST Rules notification 10/2017-CT dt 28.06.2017
14/2017-Central Tax,dt. 01-07-2017 View  (74 KB) देखें  (107 KB) Assigning jurisdiction and power to officers of various directorates
13/2017-Central Tax,dt. 28-06-2017 View  (80.1 KB) देखें  (85.5 KB) Seeks to prescribe rate of interest under CGST Act, 2017
12/2017-Central Tax,dt. 28-06-2017 View  (82.5 KB) देखें  (86.6 KB) Seeks to notify the number of HSN digits required on tax invoice
11/2017-Central Tax,dt. 28-06-2017 View  (71.4 KB) देखें  (71.4 KB) Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017
10/2017-Central Tax,dt. 28-06-2017 View  (1.43 MB) देखें  (2.32 MB) Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017
09/2017-Central Tax,dt. 28-06-2017 View  (77.2 KB) देखें  (86.5 KB) Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
08/2017-Central Tax,dt. 27-06-2017 View  (123 KB) देखें  (837 KB) Seeks to to notify the turnover limit for Composition Levy for CGST
07/2017-Central Tax,dt. 27-06-2017 View  (89.3 KB) देखें  (100 KB) Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
06/2017-Central Tax,dt. 19-06-2017 View  (236 KB) देखें  (249 KB) Modes of verification under CGST Rules, 2017
05/2017-Central Tax,dt. 19-06-2017 View  (102 KB) देखें  (248 KB) Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
04/2017-Central Tax,dt. 19-06-2017 View  (338 KB) देखें  (519 KB) Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
03/2017-Central Tax,dt. 19-06-2017 View  (1.68 KB) देखें  (516 KB)

हिंदी प्रपत्र

Notifying the CGST Rules, 2017 on registration and composition levy
02/2017-Central Tax,dt. 19-06-2017 View  (428 KB) देखें  (983 KB) Notifying jurisdiction of Central Tax Officers
01/2017-Central Tax,dt. 19-06-2017 View  (99.9 KB) देखें  (230 KB) Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017

 

GST: Drug inventory seen adequate ahead of 1 July rollout

Consumers fearing shortage of medicines can breathe a sigh of relief as inventories with distributors and retailers in the country are sufficient to meet demand, one week before the implementation of the Goods and Services Tax (GST). The GST will come into effect on 1 July.

Although there has been a reduction in inventories since May-end, as distributors and retailers tried to minimize losses due to change in tax structure, the current stock holding is adequate, according to All India Organisation of Chemists and Druggists (AIOCD).

“With one week to go for GST and more than three weeks of inventory at the distributor level, plus retail inventory of 2-3 weeks, the overall pharmaceutical industry is in a positive situation and we can positively affirm that there will be no consumer shortages,” AIOCD said in its 23 June report.

As of 21 June, distributors on an average had 22 days of inventories, compared to 24 days as on 14 June, 27 days as on 7 June and 40 days as on 31 May, as per AIOCD data.

Inventory holding days for medicines for diabetes, gastrointestinal diseases and cardiac ailments were lower than the average of 22 days. However, retailers had encouraged consumers to buy medicines for such chronic diseases in advance in a bid to offload their stock.

Under the GST regime, most medicines will be taxed at 12%, while essential drugs including insulin will be taxed at 5%.

While a marginal increase in tax burden is likely because of GST, the bigger concern has been the transition to the new tax system, especially regarding inventories held on 30 June.

On the pre-GST stock, distributors can avail of 100% credit on Cenvat if they possess a central excise invoice issued by the manufacturer, importer, super-stockists or carrying and forwarding (C&F) agents. In case they do not have an excise invoice, then credit can be availed of only on 40% of the central GST.

Currently, warehouses, depots, super-stockists and C&F agents of many manufacturing companies are not registered under central excise; so their distributors will not be eligible to claim 100% credit of excise duty on pre-GST stock. This will mean some financial loss for distributors and therefore, they are reducing inventories, said a Mumbai-based pharma products distributor.

Meanwhile, many pharma companies have asked the stockists and distributors to maintain sufficient stocks and assured that they will get compensation for the loss incurred due to GST transition. Companies also offered higher discounts to distributors in the month of June, the distributor said.

Global healthcare information provider QuintilesIMS recently conducted a survey with 25 distributors and 200 chemists across India to understand their preparedness for the transition to GST.

According to the survey, on-ground readiness of distributors and chemists to implement GST by 1 July was below par and hence, pharma companies will need to leverage cross functional participation within the organization to ensure effective implementation.

Overall, GST is likely to improve operational efficiencies because with central sales tax losing its relevance, the focus will shift from ‘tax advantage’ logistics planning to ‘strategic location of supply’ planning, said Amit Mookim, general manager, South Asia, QuintilesIMS.

“The overall increase in tax burden will get offset by the improved efficiencies. Pharma companies are likely to absorb the additional tax burden (an estimated net increase of about 1.8% on finished formulations). While the long term outlook remains positive, managing short term disruption will be critical,” Mookim added.

Source : http://www.livemint.com/Industry/92Dqc9goARs5KiOS1t6ScN/GST-Drug-inventory-seen-adequate-ahead-of-1-July-rollout.html

items of gst with rates    GST 0% Rate Category Items List  

items of gst with rates    GST 5% Rate Category Items List 

items of gst with rates    GST 12% Rate Category Items List

items of gst with rates    GST 18% Rate Category Items List 

items of gst with rates    GST 28% Rate Category Items List    

 

WEST BENGAL GOODS AND SERVICES TAX (GST) ORDINANCE, 2017


West Bengal Ordinance No. II of 2017
THE WEST BENGAL GOODS AND SERVICES TAX ORDINANCE, 2017.


WHEREAS it is expedient to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto;

AND WHEREAS the Legislative Assembly of the State of West Bengal is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action;

The Governor is pleased, in exercise of the power conferred by clause (1) of article 213 of the Constitution of India, to make and promulgate the following Ordinance:—

CHAPTER I
PRELIMINARY

Short title, extent and commencement.

1. (1) This Ordinance may be called the West Bengal Goods and Services Tax Ordinance, 2017.
(2) It extends to the whole of the West Bengal.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision.

2. In this Ordinance, unless the context otherwise requires,––

(1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882;

(2) “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;

(3) “address on record” means the address of the recipient as available in the records of the supplier;

(4) “adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Ordinance, but does not include the Commissioner,

the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal;

(5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;

(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

(7) “agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land—

(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;

(8) “Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;

(9) “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal as referred to in section 109;

(10) “appointed day” means the date on which the provisions of this Ordinance shall come into force;

To Download the Complete WEST BENGAL GOODS AND SERVICES TAX ORDINANCE : CLICK HERE

items of gst with rates    GST 0% Rate Category Items List  

items of gst with rates    GST 5% Rate Category Items List 

items of gst with rates    GST 12% Rate Category Items List

items of gst with rates    GST 18% Rate Category Items List 

items of gst with rates    GST 28% Rate Category Items List    

GOA STATE GST ACT 2017- Download in PDF


THE GOA GOODS AND SERVICES
TAX (GST) ACT, 2017


(Goa Act 4 of 2017) [23-5-2017]

AN
ACT

to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Goa and the matters connected therewith or incidental thereto.
Be it enacted by Legislative Assembly of Goa in the Sixty-eighth Year of the Republic of India as follows:—

CHAPTER I
Preliminary

1.  Short title, extent and commencement.—

(1) This Act may be called the Goa Goods and Services Tax Act, 2017.

(2) It extends to the whole of the State of Goa.

(3) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

2. Definitions.— In this Act, unless the context otherwise requires,––

(1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882;

(2) “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;

(3) “address on record” means the address of the recipient as available in the records of the supplier;

(4) “adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal;

(5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;

(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on
which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

(7) “agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land–

(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;

(8) “Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107;

(9) “Appellate Tribunal” means the Goods and Services Tax Appellate Tribunal referred to in section 109;

(10) “appointed day” means the date on which the provisions of this Act shall come into force;

(11) “assessment” means determination of tax liability under this Act and includes selfassessment, re-assessment, provisional assessment, summary assessment and best judgement assessment;

(12) “associated enterprises” shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961; [Central Act 43 of 1961]

(13) “audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his
compliance with the provisions of this Act or the rules made thereunder;

(14) “authorised bank” shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act;

(15) “authorised representative” means the representative as referred to under section 116;

(16) “Board” means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963; [Central Act 54 of 1963.]

(17) “business” includes—

(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit;

(b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a);

(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or
regularity of such transaction;

(d) supply or acquisition of goods including capital goods and services in of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business;

(20) “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or
services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business;

(21) “central tax” means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act, 2017;[Central Act 12 of 2017]

(22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act;

(23) “chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949;[Central Act 38 of 1949.]

(24) “Commissioner” means the Commissioner of State tax appointed under section 3;

(25) “Commissioner in the Board” means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act;

To Download the Complete Goa GST Act in PDF : CLICK HERE

items of gst with rates    GST 0% Rate Category Items List  

items of gst with rates    GST 5% Rate Category Items List 

items of gst with rates    GST 12% Rate Category Items List

items of gst with rates    GST 18% Rate Category Items List 

items of gst with rates    GST 28% Rate Category Items List    

JHARKHAND STATE GST ACT- Hindi & English – Download


THE JHARKHAND GOODS AND SERVICES TAX (GST) ACT  , 2017
(JHARKHAND ACT 12, 2017)


An
ACT

to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Jharkhand and the matters connected therewith or incidental thereto

BE it enacted by Legislature of Jharkhand in the Sixty-eighth Year of the Republic of India as follows:-

CHAPTER I
PRELIMINARY

1. (1) This Act may be called the Jharkhand Goods and Services Tax Act, 2017.[Short title, extent and commencement.]

(2) It extends to the whole of the Jharkhand

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

2. In this Act, unless the context otherwise requires,––[Definitions.]

“actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882;

“address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;

“address on record” means the address of the recipient as available in the records of the supplier;

“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal;

“agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;

“aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

To Download the Complete Jharkhand GST Act in PDF ( Hindi & English) : CLICK HERE

items of gst with rates    GST 0% Rate Category Items List  

items of gst with rates    GST 5% Rate Category Items List 

items of gst with rates    GST 12% Rate Category Items List

items of gst with rates    GST 18% Rate Category Items List 

items of gst with rates    GST 28% Rate Category Items List