Central Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.

(Central Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2018- Central Tax
New Delhi, the 1st January, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.8/2017- Central Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated the 27th June, 2017, namely:-

In the said notification, in the opening paragraph, –

  • in clause (i), for the words “one per cent.”, the words “half per cent.” shall be substituted;
  • in clause (iii), for the words “half per cent. of the turnover”, the words “half per cent. of the turnover of taxable supplies of goods” shall be substituted.

[F. No. 354/320/2017- TRU]

(Ruchi Bisht)

Under Secretary to Government of India

Note: – The principal notification No.8/2017-Central Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647(E), dated the 27th June, 2017 and last amended by Notification No. 46/2017-Central Tax, dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1287 (E), dated the 13th October, 2017.

Source: CBEC

Burrabazar GST Jurisdiction

Statecommissioneratedivision range jurisdiction
West BengalKolkata-NorthBurrabazar DivisionRANGE-IWard No. 25 of Kolkata Municipal Corporation
West BengalKolkata-NorthBurrabazar DivisionRANGE-IIWard No. 26 to 28 of Kolkata Municipal Corporation
West BengalKolkata-NorthBurrabazar DivisionRANGE-IIIWard No. 29 to 31 of Kolkata Municipal Corporation
West BengalKolkata-NorthBurrabazar DivisionRANGE-IVWard No. 32 to 34 of Kolkata Municipal Corporation
West BengalKolkata-NorthBurrabazar DivisionRANGE-VWard No. 35 & 36 of Kolkata Municipal Corporation
West BengalKolkata-NorthBurrabazar DivisionRANGE-VIWard No. 37 of Kolkata Municipal Corporation

Siliguri-Darjeeling GST Jurisdiction

Statecommissioneratedivision range jurisdiction
West BengalSiliguriSiliguri-Darjeeling DivisionI RANGEWard No 1,2,3, 45,46,47 of Siliguri Municipal Corporation and Panchayat area under Pradhan Nagar PS
West BengalSiliguriSiliguri-Darjeeling DivisionII RANGEWard No 4 to 9 and 25 to 35 of Siliguri Municipal Corporation
West BengalSiliguriSiliguri-Darjeeling DivisionIII RANGEWard No 10 to 24, 36 to 39 of Siliguri Municipal Corporation
West BengalSiliguriSiliguri-Darjeeling DivisionIV RANGEWard No 40,41,42,43 & 44 of Siliguri Municipal Corporation
West BengalSiliguriSiliguri-Darjeeling DivisionV RANGEMatigara PS, Bagdogra PS, Naxalbari PS, Khoribari PS and Phansidewa PS including Bidhan Nagar OP.

Malda GST Jurisdiction

Statecommissioneratedivision range jurisdiction
West BengalSiliguriMalda DivisionBAISNAB NAGAR RANGEBaishnabnagar PS
West BengalSiliguriMalda DivisionKALIACHAK RANGEKaliachak PS
West BengalSiliguriMalda DivisionMALDA I RANGEEnglish Bazar PS
West BengalSiliguriMalda DivisionMALDA II RANGEManikchak PS, Bamongola PS & Habibpur PS
West BengalSiliguriMalda DivisionMALDA III RANGEMalda PS, Gajole PS, Ratua PS, Chanchol PS, Harishchandrapur PS

Dinajpur GST Jurisdiction

Statecommissioneratedivision range jurisdiction
West BengalSiliguriDinajpur DivisionBALURGHAT RANGEBalurghat P.S., Hili P.S., Kumarganj P.S., Tapan P.S,
West BengalSiliguriDinajpur DivisionBUNIADPUR RANGEBanshihari P.S., Gangarampur P.S., Kushmundi P.S., Harirampur P.S.
West BengalSiliguriDinajpur DivisionDALKHOLA RANGEDalkhola PS, Kanki PS Chakulia PS, Karandighi P.S
West BengalSiliguriDinajpur DivisionISLAMPUR RANGEChopra PS, Islampur PS, Goalpokhor PS
West BengalSiliguriDinajpur DivisionRAIGANJ RANGERaiganj P.S., Itahar P.S., Kaliaganj P.S., Hemtabad P.S.

Darjeeling GST Jurisdiction

StatecommissionerateDivisionRANGEjurisdiction
West BengalSiliguriDarjeeling DivisionDARJEELING I RANGEDarjeeling Sadar PS
West BengalSiliguriDarjeeling DivisionDARJEELING II RANGEPoolbazar P.S., Lodhama p.s., Jorbunglow P.S. and Rangli Rangliot P.S.
West BengalSiliguriDarjeeling DivisionDARJEELING III RANGEKurseong PS
West BengalSiliguriDarjeeling DivisionKALIMPONG RANGEEntire Kalimpong District
West BengalSiliguriDarjeeling DivisionMIRIK RANGEMirik PS, Sukhiapokhari PS

Coochbehar GST Jurisdiction

Statecommissioneratedivision range jurisdiction
West BengalSiliguriCoochbehar DivisionALIPURDUAR I RANGEAlipurduar PS, Samuktala PS, Kumargram PS
West BengalSiliguriCoochbehar DivisionALIPURDUAR II RANGEBirpara PS, Falakata PS
West BengalSiliguriCoochbehar DivisionCOOCHBEHAR I RANGECoochbehar Sadar, Dinhata PS & Tufangunj Sub-Division
West BengalSiliguriCoochbehar DivisionCOOCHBEHAR II RANGEMathabhanga PS, Setai PS, Mekhliganj Sub-Division
West BengalSiliguriCoochbehar DivisionJAIGAON RANGEJaigaon PS, Hasimara PS, Kalchini PS, Madarihat PS

Tollygunj GST Jurisdiction

Statecommissioneratedivision range jurisdiction
West BengalKolkata-SouthTollygunj DivisionRANGE-IWard No. 89 & 94, 95 of the Kolkata Municipal Corporation
West BengalKolkata-SouthTollygunj DivisionRANGE-IIWard No. 90 of the Kolkata Municipal Corporation
West BengalKolkata-SouthTollygunj DivisionRANGE-IIIWard No. 91 & 92, 93 of the Kolkata Municipal Corporation
West BengalKolkata-SouthTollygunj DivisionRANGE-IVWard No. 96 to 106 of the Kolkata Municipal Corporation
West BengalKolkata-SouthTollygunj DivisionRANGE-VWard No. 107 to 114 of the Kolkata Municipal Corporation

Taratala GST Jurisdiction

Statecommissioneratedivision range jurisdiction
West BengalKolkata-SouthTaratala I DivisionRANGE-IWITHIN THE BOUNDARIES OF THE FACTORY OF ITC LTD. IN WARD NO. 80 of the Kolkata Municipal Corporation
West BengalKolkata-SouthTaratala I DivisionRANGE-IINorth: Hoogly River East: Satya Doctor Road, Sastitala Road & Garden Reach Road (Eastern Boundary of Ward No. 80) West: Western Boundary of Ward No. 80 South: Karl Marx Sarani AND North: Karl Marx Sarani East: Hide Road (from Karl Marx Sarani Jn. to Sonarpur Road Jn.) West: Paharpur Siding Road & Sonarpur Road South: Sonarpur Road
West BengalKolkata-SouthTaratala I DivisionRANGE-IIINorth: 50' wide Road adjacent to Balmer Lawrie & Co. starting from Hide Road Extn. to the Jheel point, Railway track from linear position to Jinjira Bazar to Transport Depot Road upto D.H. Road (Boundary of Ward No. 80) East: D.H. Road, Hide Road Extn. (from Railway line under the Brace Bridge to the Road adjacent to Southern Wall of Balmer Lawrie & Co. i.e. the 50' wide Road. West: Eastern Bank of the Jheel from Taratala Road's Jinjira Bazar point to the aforesaid 50' wide Road. South: Taratala Road from D.H. Road jn. to B.B.T. Road Junction (Jinjira Bazar) AND North: Transport Depot Road from Hide Road to Goragacha Road crossing with Transport Depot Road East: Goragacha Road and Transport Depot Road crossing West: Hide Road Extn. from Railway Crossing under Brace Bridge to Transport Depot Road South: Railway Track from Brace Bridge point to Hide Road Extn. to Goragacha Road & Transport Depot Road Crossing
West BengalKolkata-SouthTaratala I DivisionRANGE-IVNorth: Oil Installation Road from Taratala Road Jn. to Sonarpur Road Jn.and Sonarpur Road upto Hide Road Extn. East: Hide Road Extn from Sonarpur Road Jn. to 50' wide Road adjacent to the Southern Wall of Balmer Lawrie & Co. West: Eastern bank of Jheel from Taratala Road's Jinjira Bazar point to 50' wide Road curve of the Road of Sonarpur Road to Oil Installation Road South: Taratala Road from Jinjira Bazar to Railway Track crossing to Taratala Road, 50' wide Road adjacent to Balmer Lawrie & Co. (from Hide Road Extn. to the Jheel Point)
West BengalKolkata-SouthTaratala I DivisionRANGE-VNorth: Boundary of Ward No. 80 from Hide Road near Goragacha Road Crossing to Coates of India Ltd. East: Rail Track near Eastern boundary of Coates India West: Hide Road from Transport Depot Road crossing to crossing of Goragacha Road (N) (Crossing with Hide Road) South: Transport Depot Road from Hide Road Extn. to road's Crossing near Bell's Control and Eastern Raiways Transport Corpn.then from Bye Lane of Transport Depot Road from crossing of Transport Depot Road with Goragacha Road (S) near Railway Track of Shroff Foam
West BengalKolkata-SouthTaratala I DivisionRANGE-VIWard No. 133 to 141 of the Kolkata Municipal Corporation
West BengalKolkata-SouthTaratala II DivisionRANGE-INorth: Taratala Road East: Diamond Harbour Road West: Western wall of Britannia Industries Ltd. from Taratala Road to CPT channel South: CPT Channel
West BengalKolkata-SouthTaratala II DivisionRANGE-IINorth: Taratala road East: Western wall of Britannia Industries Ltd. from Taratala Road to CPT Channel West: Western wall of CPT Quarters from Taratala Road to CPT Channel South: CPT Channel
West BengalKolkata-SouthTaratala II DivisionRANGE-IIINorth: Taratala Road East: Western wall of CPT Quarters from Taratala Road to CPT Channel West: B.B.T. Road (Jinjira Bazar) South: CPT Channel
West BengalKolkata-SouthTaratala II DivisionRANGE-IVNorth: Taratala Road East: Jinjira Bazar West: Railway Track near Philips (I) Ltd. South: CPT Channel AND North: Trenching Ground Road before Alstom (I) Ltd. at P-58, Taratala Road East: Taratala Road West: Garden Reach Municipality (Boundary of Ward No. 80 of KMC) South: Railway Track
West BengalKolkata-SouthTaratala II DivisionRANGE-VNorth: Karl Marx Sarani East: Karl Marx Sarani, Paharpur Siding Road West: Taratala Road South: Brooklyn Depot, Southern wall of Indian Oil Blending Ltd. and corresponding area of eastern part of land/ Jheel linear to southern wall of IOBL
West BengalKolkata-SouthTaratala II DivisionRANGE-VINorth: Karl Marx Sarani East: Taratala Road West: Garden Reach Municipality (Boundary of Ward No. 80 of KMC) South: Trenching Ground Road AND North: Northern Boundary of Brooklyn Depot, Southern wall of IOBL, corresponding area of eastern part of land/ Jheel in linear to the said wall East: Paharpur Siding Road West: Taratala Road South: Oil Installation Road from Taratal Road Jn. to Paharpur Siding Road Jn.