Manipur State GST Act- Goods and services tax act


Manipur Goods and Services Act (GST ACT), 2017


GOVERNMENT OF MANIPUR
SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT

NOTIFICATION
Imphal, June 14,2017

No. 2/29/2017-Leg/L : The following Act of the Legislature, Manipur which received assent of the Governor of Manipur on June 14,2017 is hereby published in the Official Gazette:

THE MANIPUR GOODS AND SERVICES TAX ACT, 2017
(Manipur Act No. 3 of 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 Manipur and
the matters connected therewith or incidental thereto.

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

CHAPTER I
PRELIMINARY

Short title, extent and commencement.

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

(2) It extends to the whole of Manipur

(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 provisions to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Download The Manipur State GST Act in PDF : Click Here

Assam State Goods and Services Tax Act (GST Act)


THE ASSAM GOODS AND SERVICES TAX ACT (GST Act), 2017


ASSAM ACT NO. XXVIII OF 2017
(Received the assent of the Governor on 24th May, 2017)

GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH

NOTIFICATION
The 1st June, 2017

No. LGL.123/2017/11.– The following Act of the Assam Legislative Assembly which received the assent of the Governor on 24th May, 2017 is hereby published for general information.

AN
ACT

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

It is hereby enacted in the sixty-eighth year of Republic of India as Follows:

Chapter 1
Preliminary

Short title, extent and commencement

  1. (1) This act may be called the Assam Goods and Services Tax Act, 2017 (Assam GST Act 2017).
    (2) It extent to the whole of Assam.
    (3) It shall came 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 provisions to the commencement of this Act shall be constructed as a reference to the coming into force of that provision.

To Download the Complete ASSAM STATE 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 

 

 

GUJARAT GST ACT


Gujarat Goods and Services Tax (GST) Act, 2017.


Acts of Gujarat Legislature and Ordinances promulgated and Regulations
made by the Governor.

The following Act of the Gujarat Legislature, having been assented to
by the Governor on the 9th June, 2017 is hereby published for general
information.

K. M.LALA,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.

GUJARA T ACT NO. 25 OF 2017.
(First published, after having received the assent of the Governor, in
the “Gujarat Government Gazette”, on the 9th June, 2017).

ANACT

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

It is enacted in the Sixty-eighth Year of the Republic of India as
follows:-

CHAPTER I
PRELIMINARY

Short title, extent and commencement.

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

(2) It extends to the whole of Gujarat.

(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.

Definitions.

2. In this Act, unless the context otherwise requires,-

To Download the Complete GUJARAT STATE 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 

 

TELANGANA GST ACT


THE TELANGANA GOODS AND SERVICES TAX (GST) ACT, 2017
(ACT NO.23 OF 2017)


TO MAKE A PROVISION FOR LEVY AND COLLECTION OF TAX ON INTRA-STATE SUPPLY OF GOODS OR SERVICES OR BOTH BY THE STATE OF TELANGANA.

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

CHAPTER I
PRELIMINARY

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

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

(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 provisions to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Definitions

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

To Download the Complete TELANGANA STATE 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 

HIMACHAL PRADESH GST ACT


THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017


(AS ASSENTED TO BY THE GOVERNOR ON 22ND JUNE, 2017)

AN
ACT

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

BE it enacted by the Legislative Assembly of Himachal Pradesh 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 Himachal Pradesh Goods and Services Tax Act, 2017.

(2) It extends to the whole of the State of Himachal Pradesh.
(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. Definitions.—In this Act, unless the context otherwise requires,––

To Download the Complete HIMACHAL PRADESH STATE 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 

 

MADHYAPRADESH GST ACT- MP GST ACT


THE MADHYAPRADESH GOODS AND SERVICES TAX ACT, 2017


[Received the assent of the Governor on the 9th June 2017; assent first published in the “Madhya Pradesh Gazette (Extra-ordinary)”, dated the 12th June 2017].

An Act to make a provision for levy and collection of tax on intra-state supply of goods and services or both by the state of Madhya Pradesh and the matters connected therewith or incidental thereto

Be it enacted by the Madhya Pradesh Legislature in the sixty-eighth year of the Republic of India as follows :

CHAPTER I
PRELIMINARY

Short title, extent and commencement.

  1. (1) This Act may be called the Madhya Pradesh Goods and Services Tax Act, 2017.
    (2) It extent the whole of the Madhya Pradesh.
    (3) It shall come into force on such date as the state Government may, by notification in the official Gazette, appoint:

    Definitions

  2. In this Act, unless context otherwise requires,-

To Download the Complete MADHYAPRADESH STATE 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 

 

MEGHALAYA GST ACT


THE MEGHALAYA GOODS AND SERVICES TAX ACT, 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 Meghalaya.
BE it enacted by Legislature of Meghalaya in the Sixty-eighth Year of the Republic of India as follows:-

CHAPTER I
PRELIMINARY

Short title, extent and commencement.

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

(2) It extends to the whole of Meghalaya.

(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 provisions to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Definitions.

2. 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; (4 of 1882.)

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

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

(4) “adjudicating authority” means any authority, appointed or authorised competent 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;

To Download the Complete MEGHALAYA STATE 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 

MAHARASHTRA GST ACT

Maharashtra Goods and Services Tax (GST) Act, 2017

In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax Act, 2017 (Mah. Act No. XLIII of 2017), is hereby published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra,

PRAKASH H. MALI,
Principal Secretary to Government,
Law and Judiciary Department.

MAHARASHTRA ACT No. XLIII OF 2017.

(First published, after having received the assent of the Governor in the
“Maharashtra Government Gazette”, on the 15th June 2017).

An Act to make provisions for levy and collection of tax on intra-State
supply of goods or, services or, both in the State of Maharashtra and the
matters connected therewith or incidental thereto.

WHEREAS, it is expedient to make provisions for levy and collection of
tax on intra-State supply of goods or, services or, both in the State of
Maharashtra and the matters connected therewith or incidental thereto ; it
is hereby enacted in the Sixty-eighth Year of the Republic of India as
follows :—

CHAPTER I
PRELIMINARY

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

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

(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.

 

To Download the Complete MAHARASHTRA STATE 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 

 

KARNATAKA STATE GST ACT


THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017


(Received the assent of the Governor on the 27th day of June, 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 Karnataka and the matters connected therewith or incidental thereto.

Be it enacted by Legislature of Karnataka 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 Karnataka Goods and services Tax Act 2017.

(2) It extends to the whole of Karnataka.

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazzette, 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 in the section 3 of the Transfer of Property Act, 1882 (Central Act 4 of 1882);

 

To Download the Complete KARNATAKA STATE 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 

 

DELHI STATE GST ACT


THE DELHI GOODS AND SERVICES TAX (GST) ACT 2017


(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 31st May, 2017)

[8th June 2017]

An Act to make the provision for levy and collection of the intra-state supply of goods and services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto

Be it enacted by Legislative Assembly of Delhi in the Sixty-eighth year of the Republic of India as follows :

CHAPTER 1
PRELIMINARY

Short title extent and commencement.

  1. (1) This act may be called the Delhi Goods and and Services Tax Act, 2017.
    (2) It extent to the whole of the National Capital Territory of Delhi.
    (3) It shall come into force on such date as the State Government may, by notification in the Official Gazzette, 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 constructed as a reference to the coming into force of that provision.

 

To Download the Complete DELHI STATE 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