Clarification on Goods moved within State or from the State of registration to another State for supply on approval basis


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Circular No. 10/10/2017-GST

CBEC 20/I6/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing

New Delhi, dated 18th October, 2017

To,

The Principal Chief Cormni.ioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Subject: Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis —Reg.

Various communications have been received particularly from the suppliers of jewellery etc. who are registered in one State but may have to visit other States (other than their State of registration) and need to carry the goods (such . jewellery) along for approval. In such cases if jewellery etc. is approved by the buyer, then the supplier issues a tax invoice only at the time of supply. Since the suppliers are not able to ascertain their actual supplies beforehand and while ascertainment of tax liability in advance is a mandatory requirement for registration as a casual taxable person, the supplier is not able to register as a casual taxable person. It has also been represented that such goods are also carried within the same State for the purposes of supply. Therefore, in exercise of the powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter as follows –

  1. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as “the said Rules”) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule also provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of tote 55 of the said Rules provides that “Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods”.
  2. A combined reading of the above provisions indicates that the goods which are taken for supply on approval basis can be moved from the place of business of the registered supplier to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of delivery of goods. For this purpose, the person carrying the goods for such supply can carry the invoice book with him so that he can issue the invoice once the supply is fructified. 4. It is further clarified that all such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract integrated tax in terms of Section 5 of the Integrated Goods and Services Tax Act, 2017. 5. It is also clarified that this clarification would be applicable to all goods supplied under similar situations. 6. It is requested that suitable made notices may be issued to publicize the contents of this circular. 7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

(Upender Gupta)
Commissioner (GST) 

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Safeguard for LUT in place Bond for Export

FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 7th October 2017

Notification No. 37/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST-1017/C.R. 179/Taxation-1.—In exercise of the powers conferred by the section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), read with sub-rule (5) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017, and in super session of the Government Notification of the Finance Department No. MGST-1017/C.R. 111/Taxation-1 [No. 16/2017-State Tax] dated the 11th July 2017, in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 210, dated the 11th July 2017 except as respects things done or omitted to be done before such super session, the Government of Maharashtra, hereby specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax—

(i) all registered persons who intend to supply goods or services for export without payment of integrated tax shall be eligible to furnish a Letter of Undertaking in place of a bond except those who have been prosecuted for any offence under the Maharashtra Goods and Services Tax Act, 2017(Mah. XLIII of 2017) or the Integrated Goods and Services Tax Act, 2017(13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees ;

(ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorized by such working partner or Board of Directors of such company or proprietor ;

(iii) where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A of Maharashtra Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the facility of export without payment of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the said sub-rule is paid, the facility of export without payment of integrated tax shall be restored.

2. The provisions of this notification shall mutatis mutandis apply in respect of zero rated supply of goods or services or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone developer or Special Economic Zone unit without payment of integrated tax.

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

R. D. BHAGAT,
Deputy Secretary to Government.

Note.—The Principal notification was published in the Maharashtra Government Gazette, Extra-ordinary Part IV-B No. 210, dated the 11th July 2017 vide Government Notification, Finance Department Notification No. MGST-1017/C.R.111/Taxation-1 [Notification No. 16/2017—State Tax] dated the 11th July 2017.

Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 ­regarding

Instruction No. 16/2017-Customs

F. No. 450/119/2017-Cus IV
Government of India
Ministry of Finance
Department of Revenue

(Central Board of Excise & Custom)

********

New Delhi, dated the 9th October, 2017

To

All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs and Central Excise,
All Directors General,
All Principal Commissioners/Commissioners of Customs / Customs (Preventive),
All Principal Commissioners/ Commissioners of Customs and Central Excise.

Sir/Madam,

Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 ­regarding

Your attention is invited to Instruction No. 15/2017-Customs dated 09.10.2017 on the aforementioned subject. In this regard a letter has been received from Chief Controller of Account (copy enclosed) wherein they have expressed their inability to initiate the process of disbursement of IGST refund through PFMS portal from 10.10.2017 due to ongoing migration of existing hardware & software infrastructure of PFMS.

2. In the given circumstances, Chief Controller of Account has proposed to use the existing tax refund payment system for refund payment of IGST on exports. In the existing system the concerned departmental officer (Assistant Commissioner/Deputy Commissioner of the Customs Commissionerate) issues a single cheque to the bank along with a list of exporters containing details of their bank accounts, amount of refund etc. Against the single cheque of consolidated amount of refund, the authorized bank credits the bank account of the exporters mentioned in the list through ECS/NEFT/RTGS. The cheque books for this purpose are provided by the field PAOs to the departmental officers.

3. In view of above it is directed to use the existing system to make immediate payment of refund of IGST on Exports w.e.f. 10th October 2017 till 14th October 2017. The payment through PFMS portal would be started from 16th October 2017. The cheque books presently being used for refund payments may also be used for refund of IGST on exports by the Departmental Officers. In case of requirement of additional cheque books by the Customs formations, the same may be provided by the concerned PAO.

4. This issues with the approval of Member(Customs).

Enclosures: As above

Yours faithfully,

(Malind r Kumar)

OSD (Cus-IV)

——————————

 

 

F. No. Pr.CCA/CBEC/GST-IT/IGST-Refunds/2017-18/689
Office of Principal Chief Controller of Accounts,
Central Board of Excise and Customs
AGCR Building, I.P Estate, New Delhi.
October 9, 2017.

To
The Member (Customs)
CBEC

Sub: Refund of IGST on exports Sir

This is with reference to the plan of refund of IGST on exports for the month of July 2017 to be started from 10th October 2017.As per the decisions taken earlier, the refund to exporters is to be disbursed through PFMS portal through e-PAO (GST Refunds). However due to ongoing migration of existing hardware and software infrastructure of PFMS, the required development and testing of electronic refund payment file will not be possible to be done by 10th October 2017. In this regard, a detailed Note has been sent by the Controller General of Accounts to Finance Secretary on 5th October 2017 (Copy enclosed).

2. In the given circumstances, it is proposed to use the existing tax refund payment system for refund payment of IGST on exports. In the existing system the concerned departmental officer (Assistant Commissioner/Deputy Commissioner of the Customs Commissionerate) issues a single cheque to the bank alongwith a list of exporters containing details of their bank accounts, amount of refund etc. Against the single cheque of consolidated amount of refund, the authorised bank credits the bank account of the exporters mentioned in the list through ECS/NEFT/RTGS. The cheque books for this purpose are provided by the field PAOs to the departmental officers.

3. It is therefore proposed to use the existing system to make immediate payment of refund of IGST on Exports w.e.f. 10th October 2017 till 14th October 2017. The payment through PFMS portal would be started from 16th October 2017. The cheque books presently being used for refund payments may also be used for refund of IGST on exports by the Departmental Officers. In case of requirement of additional cheque books by the Customs formations, the same may be provided by the concerned PAO. This issues with the approval of Pr. CCA.

Your sincerely
Manor Sethi,
Chief Controller of Accounts.

27 goods rate reduced in 22nd GST Council Meeting

GST Council reduces tax rates on 27 goods.
here is the goods details

1) Mango sliced dried

Old rate: 12%

New rate: 5%

 

2) Khakra and plain chapati

Old rate: 12%

New rate: 5%

 

3) 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, subject to specified conditions

Old rate: 18%

New rate: 5%

 

4) Namkeens other than those put up in unit container and, –

> bearing a registered brand name; or

> bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily

Old rate: 12%

New rate: 5%

 

5) Imposing GST only on the net quantity of superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]

Old rate: 18%

New rate: 18% (Clarification to be issued)

 

6) Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name

Old rate: 12%

New rate: 5%

 

7) Poster Colour

Old rate: 28%

New rate: 18%

 

8) Modelling paste for children amusement

Old rate: 28%

New rate: 18%

 

9) Plastic waste, parings or scrap

Old rate: 18%

New rate: 5%

 

10) Rubber  waste, parings or scrap

Old rate: 18%

New rate: 5%

 

11) Hard Rubber waste or scrap

Old rate: 28%

New rate: 5%

 

12) Paper waste or scrap

Old rate: 12%

New rate: 5%

 

13) Duty credit scrips

Old rate: 5%

New rate: Nil

 

14) Sewing thread of manmade filaments, whether or not put up for retail sale

Old rate: 18%

New rate: 12%

 

15) All synthetic filament yarn, such as nylon, polyester, acrylic, etc.

Old rate: 18%

New rate: 12%

 

16) All artificial filament yarn, such as viscose rayon, Cuprammonium,

Old rate: 18%

New rate: 12%

 

17) Sewing thread of manmade staple fibres

Old rate: 18%

New rate: 12%

 

18) Yarn of manmade staple fibres

Old rate: 18%

New rate: 12%

 

19) Real Zari

Old rate: 12%

New rate: 5%

 

20) All goods falling under heading 6802 [other than those of marble and granite or those which attract 12 percent GST]

Old rate: 28%

New rate: 18%

 

21) Cullet or other waste or scrap of Glass

Old rate: 18%

New rate: 5%

 

22) Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal

Old rate: 28%

New rate: 18%

 

23) Plain Shaft Bearing 8483

Old rate: 28%

New rate: 18%

 

24) Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP

Old rate: 28%

New rate: 18%

 

25) Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

Old rate: 28%

New rate: 18%

 

26) E-Waste

Old rate: 28/18 %

New rate: 5%

 

27) Biomass briquettes

Old rate: 18 %

New rate: 5%

 

The Council also rationalised GST rates on 12 job work services:

# Job work services in relation to all products falling in Chapter 71 (including imitation jewellery) – 5%

# Job work services in relation to food and food products falling under Chapters 1 to 22 of the HS Code (except packing of processed milk into packets) – 5%

# Job work services in relation to products falling under Chapters 23 of the HS Code except dog and cat food put up for retail sale – 5%

# Job work in relation to manufacture of umbrella – 12%

# Job work in relation to manufacture of clay bricks falling under CTH 69010010 – 5%

# Services by way of printing on job work basis or on goods belonging to others in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @ 5% or Nil – 5%

# Services by way of printing on job work basis or on goods belonging to others in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @ 12% – 12%

# Services by way of printing on job work basis or on goods belonging to others in relation to printing of goods falling under Chapter 48 or 49, other than those covered by (6) and (7) above – 18%

# Services by way of printing in relation to printing of all goods falling under Chapter 48 or 49, which attract GST @ 5% or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer – 12%

# Services by way of printing of all goods falling under Chapter 48 or 49 which attract GST @12%, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer – 12%

# Services by way of printing of all goods falling under Chapter 48 or 49 which attract GST @18% or above, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer – 18%

# To issue a clarification with regard to classification of printing products/services.

To Downlaod Reduced gooods Rate List(pdf): Click Here

Source:http://www.moneycontrol.com/news/business/economy/full-list-of-revised-gst-rates-for-27-goods-and-12-services-2407175.html

Notification No. 6/2017 – Integrated Tax

[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
Central Board of Excise and Customs
Notification No. 6/2017 – Integrated Tax

New Delhi, the 28th June, 2017

7 Ashadha, 1939 Saka

G.S.R.….(E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services

Tax Act, 2017 (13 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table.

Serial Number Section Rate of interest
(in per cent)
(1) (2) (3)
1. Section 20 of the Integrated Goods and Services Tax 18
Act, 2017 read with sub-section (1) of section 50 of
the Central Goods and Services Tax Act, 2017
2. section 20 of the Integrated Goods and Services Tax 24
Act, 2017 read with sub-section (3) of section 50 of
the Central Goods and Services Tax Act, 2017
3. section 20 of the Integrated Goods and Services Tax 6
Act, 2017 read with sub-section (12) of section 54 of
the Central Goods and Services Tax Act, 2017
4. section 20 of the Integrated Goods and Services Tax 6
Act, 2017 read with section 56 of the Central Goods
and Services Tax Act, 2017
5. section 20 of the Integrated Goods and Services Tax 9
Act, 2017 read with proviso to section 56 of the
Central Goods and Services Tax Act, 2017

 

  1. This notification shall come into force from the 1st day of July, 2017.

[F. No.349/72/2017-GST]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

 

 


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safeguards furnishing a Letter of Undertaking in place of a Bond by a registered person

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Financ
(Department of Revenue)
Central Board of Excise and Customs]
Notification No. 37 /2017 – Central Tax

New Delhi, the 4th October, 2017

G.S.R….(E).- In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification No. 16/2017-Central Tax, dated the 7th July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 848 (E), dated the 7th July, 2017 except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax –

  • all registered persons who intend to supply goods or services for export without payment of integrated tax shall be eligible to furnish a Letter of Undertaking in place of a bond except those who have been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees;
  • the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor;
  • where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A of Central Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the facility of export without payment of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the said sub-rule is paid, the facility of export without payment of integrated tax shall be restored.
  1. The provisions of this notification shall mutatis mutandis apply in respect of zero-rated supply of goods or services or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone developer or Special Economic Zone unit without payment of integrated tax.

[F. No. 349/74/2017-GST (Pt.) Vol.-II]

(Rohan)

Under Secretary to the Government of India

 


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Notification No. 36/2017 – Central Tax

[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
Central Board of Excise and Customs
Notification No. 36/2017 – Central Tax

New Delhi, the 29th September, 2017

G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

  • These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2017.
  1. In the Central Goods and Services Tax Rules, 2017, –
  • in rule 24, in sub-rule (4), for the figures, letters and word, “30th September”, the figures, letters and word “31st October” shall be substituted;
  • in rule 118, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
  • in rule 119, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
  • in rule 120, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
  • in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;
  • in FORM GST REG-29, –
  • for the heading, “APPLICATION FOR CANCELATION OF PROVISIONALREGISTRATION”,theheading,“APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;
  • under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.

[F. No. 349/58/2017-GST(Pt.)]

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 34/2017-Central Tax, dated the 15th September, 2017, published vide number G.S.R 1165 (E), dated the 15th September, 2017.

 


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Notification No. 30/2017- Union Territory Tax (Rate)

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

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 30/2017- Union Territory Tax (Rate)

New Delhi, the 29th September, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 703(E), dated the 28thJune, 2017, namely:-

In the said notification, in the Table, after serial number 9A and the entries relating thereto, the following shall be inserted, namely:-

(1) (2) (3) (4) (5)
“9B Chapter 99 Supply  of services associated with transit cargo to Nepal and

Bhutan (landlocked countries).

Nil Nil”.
[F. No.354/221/2017 -TRU]

(RuchiBisht)

Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703(E), dated the 28th June, 2017 and was last amended by notification No.25/2017-Union Territory Tax (Rate),dated the 21st September, 2017 vide number G.S.R. 1186 (E).dated the 21st September, 2017.


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Notification No. 30/2017- Central Tax (Rate)

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

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 30/2017- Central Tax (Rate)

New Delhi, the 29th September, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central

Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, after serial number 9A and the entries relating thereto, the following shall be inserted, namely: –

(1) (2) (3) (4) (5)
“9B Chapter 99 Supply of services associated with
transit cargo to Nepal and Bhutan Nil Nil”.
(landlocked countries).

[F. No.354/221/2017 -TRU]

(RuchiBisht)

Under Secretary to the Government of India

Note: – The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No. 25/2017 – Central Tax (Rate), dated the 21st September, 2017 vide number G.S.R. 1180 (E), dated the 21st September, 2017.


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Notification No.29/2017-Union Territory Tax (Rate)

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department  of Revenue)

Notification No.29/2017-Union Territory Tax (Rate)

New Delhi,  the 22nd September, 2017

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 714(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, after S. No. 6 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“6A 5801 Corduroy fabrics.”.

[F.No.354/117/2017-TRU Pt. II]

(Mohit Tewari)

Under Secretary to the Government  of India

Note: – The principal notification No.5/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 714(E), dated the 28th June, 2017.


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