Clarification on postpone the coming into force of the e-way bill rules

[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. 11/2018 – Central Tax
New Delhi, the 2nd February, 2018

G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government hereby rescinds, except asrespects things done or omitted to be done before such rescission, the notification of theGovernment of India in the Ministry of Finance (Department of Revenue) No. 74/2017 –Central Tax dated the 29th December, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R 1601 (E), dated the 29th December,2017.

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

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

GST Important Dates

!Important Dates.

GSTR-3B (Dec 2017)

 Jan 20th, 2018

 

GSTR-6 (July 2017)

 Dec 31st,2017

 

GSTR-4 (Jul-Sep, 2017)

    Dec 24th, 2017

 

GSTR-4 (Oct-Dec,2017)

  Jan 18th, 2018

 

GSTR-1 (Jul-Sep, 2017)

   Jan 10th, 2018

 

GSTR-1 (Oct-Dec, 2017)

  Feb 15th, 2018

 

GSTR-1 (Jul-Nov, 2017)

    Jan 10th, 2018

 

GSTR-1 (Dec, 2017)

 Feb 10th, 2018

 

Notification No. 5/2018-Customs, Amendment in IGST rate on import

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 5/2018-Customs

New Delhi, the 25th January, 2018

G.S.R. 92(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-

In the said notification, in the Table, ‑

(i) for S.No. 539 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

“539 88 or any other Chapter (a) Satellites and payloads;(b) Ground equipments brought For testing of (a) Nil Nil 78″;

(ii) after serial number 539 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

“539 A 88 or any other Chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 5 5 78″;

[F. No. 354/1/2018-TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No. 92/2017-Customs, dated the 14th December, 2017, published vide number G.S.R.1515(E), dated the 14th December, 2017

Source; CBEC

Nil GST compensation cess rate on old motor vehicles, Notification No. 1/2018-Compensation Cess (Rate)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2018-Compensation Cess (Rate)

New Delhi, the 25th January, 2018

G.S.R. 93(E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 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. 1/2017-Compensation Cess (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. 720 (E), dated the 28th June, 2017, namely,-

In the said notification, in the Schedule, –

(i) after S. No. 42 and the entries relating thereto, the following serial numbers and the entries shall be inserted

(1) (2) (3) (4)
42A. 87 All old and used motor vehiclesExplanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles. NIL

(ii) in S. No. 43, for the entry in column (2), the entry “8702 or 8703”, shall be substituted;

(Ruchi Bisht)

Under Secretary to the Government of India

Note: The principal notification No.1/2017-Compensation Cess (Rate) dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 720(E), dated the 28th June, 2017 and last amended vide notification No. 6/2017-, Compensation Cess (Rate) dated the 13thOctober, 2017, published vide number G.S.R.1282(E), dated the 13th October, 2017.

Source:CBEC

Notification No. 6/2018-Central Tax (Rate)

CBEC hereby amends notification No. 1/2017- Central Tax (Rate), dated 28th June, 2017 related to CGST Rate Schedule notified under section 9(1)with effect from 25.01.2018

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 6/2018-Central Tax (Rate)

New Delhi, the 25th January, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- 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. 673(E), dated the 28th June, 2017, namely:-

In the said notification, –

(A) in Schedule I – 2.5%,

(i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“76A 13 Tamarind kernel powder”;

(ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“78A 1404 or 3305 Mehendi paste in cones”;

(iii) after S. No. 103A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“103B 2302 Rice bran (other than de-oiled rice bran)”;

(iv) in S. No. 165, in column (3), the words, “to household domestic consumers or”, shall be omitted;

(v) after S. No. 165 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“165A 2711 12 00 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers”;

(vi) in S. No. 198A, for the entry in column (3), the entry “Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork”, shall be substituted;

(vii) in S. No. 219A, for the entry in column (3), the entry “Corduroy fabrics, velvet fabrics”, shall be substituted;

(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted;

(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;

(B) in Schedule 11-6%, –

(x) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –

“32AA 1704 Sugar boiled confectionery”;

(ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –

“46B 2201 Drinking water packed in 20 litres bottles”;

(iii) in S. No. 56, for the entry in column (2), the entry “28 or 38”, shall be substituted;

(iv) after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“57B 2809 Fertilizer grade phosphoric acid”;

(v) in S. No. 59, for the entry in column (2), the entry “29 or 3808 93”, shall be substituted;

(vi) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“78A 3808 The following Bio-pesticides, namely –1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan”;

(vii) After S. No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“80A 3826 Bio-diesel”;

(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

“99A 4418 Bamboo wood building joinery
99B 4419 Tableware and Kitchenware of wood”;

(ix) No. 103 and the entries relating thereto shall be omitted;

(x) No. 104 and the entries relating thereto shall be omitted;

(xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added;

(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806”, shall be substituted;

(xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: –

“195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers”;

(C) in Schedule III – 9%, –

(i) in S. No. 3, in column (3), after the words “derived from vegetable products” the words and brackets, “[other than tamarind kernel powder]” shall be added;

(ii) in S. No. 12, in column (3), for the words “groundnut sweets and gajak”, the words “groundnut sweets, gajak and sugar boiled confectionery”, shall be substituted;

(iii) in S. No. 24, in column (3), after the words, “matter nor flavoured”, the words and brackets, “[other than Drinking water packed in 20 litres bottles]” shall be added;

(iv) in S. No. 39, in column (3), after the words, “other Rate Schedules for goods”, the words, “including Fertilizer grade Phosphoric acid” shall be added;

(v) in S. No. 59, for the entry in column (3), the entry “Preparations for use on the hair [except Mehendi pate in Cones]” shall be substituted;

(vi) in S. No. 87, in column (3), after the words, “and similar products”, the words, figure and brackets, “[other than bio-pesticides mentioned against S. No. 78A of schedule -II]” shall be added;

(vii) No. 99, and the entries relating thereto, shall be omitted;

(viii) in S. No. 137F, in column (3), after the words, “shingles and shakes”, the words and brackets, “[other than bamboo wood building joinery]” shall be added;

(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“163A 56012200 Cigarette Filter rods”;

(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“236A 7323 9410 Ghamella
236B 7324 Sanitary ware and parts thereof, of iron and steel”;

(xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]” shall be substituted;

(xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“399A 8702 Buses for use in public transport which exclusively run on Bio-fuels”;

(D) in Schedule-IV-14%, –

(i) in S. No. 164, for the entry in column (3), the entry “Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]” shall be substituted;

(ii) after S. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club”;

(E) in Schedule-V-1.5%, –

(i) No. 2, and the entries relating thereto, shall be omitted;

(ii) in S. No. 3, for the entry in column (3), the entry “Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]” shall be substituted;

(iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted;

(iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac/shellac]” shall be omitted;

(v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac/shellac]” shall be substituted.

(F) in Schedule-VI – 0.125%, –

(i) in S. No. 1, for the entry in column (3), the entry, “All goods” shall be substituted;

(ii) in S. No. 2, for the entry in column (3), the entry, “Semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted;

(iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds)”;

(iv) in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted;

(v) after S. No. 3, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“4 7104 Synthetic or reconstructed precious stones”;

[F.No.354/1/2018-TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: – The principal notification No.1/2017-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. 673(E), dated the 28th June, 2017and last amended by Notification No. 41/2017 Central Tax(Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1387 (E), dated the, 14th November, 2017.

Revised list of exempted goods UTGST : CBEC

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 7/2018- Union Territory Tax (Rate)

New Delhi, the 25th January, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 8 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- 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. 711 (E), dated the 28th June, 2017, namely:-

In the said notification, –

(1) in the Schedule,

(i) in S. No. 102, for the entry in column (3), the entry “Aquatic feed including shrimp feed and prawn feed, poultry feed cattle feed, including grass, hay straw, supplement husk of pulses, concentrates additives, wheat bran de-oiled cake [other than rice-bran]”, shall be substituted;

(ii) for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“102A 2302 De-oiled rice bran
102B 2306 Cotton seed oil cake”;

(iii) against S. No. 136A, in column (2), for the entry, the entry “7117” shall be substituted’;

(iv) in S. No. 137, in column (3), after the words “used in agriculture, horticulture or forestry” the words, “other than ghamella”, shall be added;

(v)        in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry “Vibhuti”, shall be substituted;

(vi)     after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“151 Any chapter “Parts for manufacture of hearing aids”;

[F.No.354/1/2018-TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: – The principal notification No.2/2017- 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. 711(E), dated the 28th June, 2017and last amended by Notification No. 45/2017 Union Territory Tax(Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1398 (E), dated the, 14th November, 2017

Revised UTGST Rate: CBEC

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 6/2018- Union Territory Tax (Rate)

New Delhi, the 25th January, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 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.1/2017-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. 710 (E), dated the 28th June, 2017, namely:-

In the said notification, –

(A) in Schedule I – 2.5%,

(i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“76A 13 Tamarind kernel powder”;

(ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“78A 1404 or 3305 Mehendi paste in cones”;

(iii) after S. No. 103A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“103B 2302 Rice bran (other than de-oiled rice bran)”;

(iv) in S. No. 165, in column (3), the words, “to household domestic consumers or”, shall be omitted;

(v) after S. No. 165 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“165A 2711 12 00 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers”;

(vi) in S. No. 198A, for the entry in column (3), the entry “Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork”, shall be substituted;

(vii) in S. No. 219A, for the entry in column (3), the entry “Corduroy fabrics, velvet fabrics”, shall be substituted;

(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted;

(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;

(B) in Schedule 11-6%, –

(x) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –

“32AA 1704 Sugar boiled confectionery”;

(ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: –

“46B 2201 Drinking water packed in 20 litres bottles”;

(iii) in S. No. 56, for the entry in column (2), the entry “28 or 38”, shall be substituted;

(iv) after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“57B 2809 Fertilizer grade phosphoric acid”;

(v) in S. No. 59, for the entry in column (2), the entry “29 or 3808 93”, shall be substituted;

(vi) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“78A 3808 The following Bio-pesticides, namely –1 Bacillus thuringiensis var. israelensis

2 Bacillus thuringiensis var. kurstaki

3 Bacillus thuringiensis var. galleriae

4 Bacillus sphaericus

5 Trichoderma viride

6 Trichoderma harzianum

7 Pseudomonas fluoresens

8 Beauveriabassiana

9 NPV of Helicoverpaarmigera

10 NPV of Spodopteralitura

11 Neem based pesticides

12 Cymbopogan”;

(vii) After S. No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“80A 3826 Bio-diesel”;

(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

“99A 4418 Bamboo wood building joinery
99B 4419 Tableware and Kitchenware of wood”;

(ix) No. 103 and the entries relating thereto shall be omitted;

(x) No. 104 and the entries relating thereto shall be omitted;

(xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added;

(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806”, shall be substituted;

(xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: –

“195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers”;

(C) in Schedule III – 9%, –

(i) in S. No. 3, in column (3), after the words “derived from vegetable products” the words and brackets, “[other than tamarind kernel powder]” shall be added;

(ii) in S. No. 12, in column (3), for the words “groundnut sweets and gajak”, the words “groundnut sweets, gajak and sugar boiled confectionery”, shall be substituted;

(iii) in S. No. 24, in column (3), after the words, “matter nor flavoured”, the words and brackets, “[other than Drinking water packed in 20 litres bottles]” shall be added;

(iv) in S. No. 39, in column (3), after the words, “other Rate Schedules for goods”, the words, “including Fertilizer grade Phosphoric acid” shall be added;

(v) in S. No. 59, for the entry in column (3), the entry “Preparations for use on the hair [except Mehendi pate in Cones]” shall be substituted;

(vi) in S. No. 87, in column (3), after the words, “and similar products”, the words, figure and brackets, “[other than bio-pesticides mentioned against S. No. 78A of schedule -II]” shall be added;

(vii) No. 99, and the entries relating thereto, shall be omitted;

(viii) in S. No. 137F, in column (3), after the words, “shingles and shakes”, the words and brackets, “[other than bamboo wood building joinery]” shall be added;

(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“163A 56012200 Cigarette Filter rods”;

(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“236A 7323 9410 Ghamella
236B 7324 Sanitary ware and parts thereof, of iron and steel”;

(xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]” shall be substituted;

(xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“399A 8702 Buses for use in public transport which exclusively run on Bio-fuels”;

(D) in Schedule-IV-14%, –

(i) in S. No. 164, for the entry in column (3), the entry “Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]” shall be substituted;

(ii) after S. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club”;

(E) in Schedule-V-1.5%, –

(i) No. 2, and the entries relating thereto, shall be omitted;

(ii) in S. No. 3, for the entry in column (3), the entry “Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]” shall be substituted;

(iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted;

(iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac/shellac]” shall be omitted;

(v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac/shellac]” shall be substituted.

(F) in Schedule-VI – 0.125%, –

(i) in S. No. 1, for the entry in column (3), the entry, “All goods” shall be substituted;

(ii) in S. No. 2, for the entry in column (3), the entry, “Semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted;

(iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds)”;

(iv) in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted;

(v) after S. No. 3, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“4 7104 Synthetic or reconstructed precious stones”;

[F.No.354/1/2018-TRU]

(Ruchi Bisht)

Under Secretary to the Government of India Note: – The principal notification No.1/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 710 (E), dated the 28th June, 2017and last amended by Notification No. 41/2017-Union Territory Tax(Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1397 (E), dated the 14th November, 2017.

GST Press Release

Date of Uploading Description
25-01-2018 Changes in the drawback rates of certain export goods
24-01-2018 Changes in the duty drawback rates of certain export items effective from 25.01.2018.
22-01-2018 Granting relief from GST on services provided by Resident Welfare Associations to their members.
22-01-2018 Granting relief from GST on circus, dance, theatrical performances including drama or dance, award function, pageants, concerts, musical performances, recognised sporting events.
22-01-2018 Reduction of GST rate from 28% to 18% on admission to amusement parks and ballet etc.
22-01-2018 Several important recommendations for the housing sector.
22-01-2018 Accepting Unique Identity Number (UIN) of Foreign Diplomatic Missions / UNO while making supplies
19-01-2018 Press releases relating to the 25th meeting of the GST Council held in New Delhi on 18.01.2018
1. Policy Changes   |    2. Recommendations for changes in GST/IGST rate and clarifications in respect of gst rate on certain goods
19-01-2018 Decisions relating to exemptions / changes in GST rates / ITC eligibility criteria, rationalization of rates / exemptions and clarification on levy of GST on services were taken by the Council in the meeting held at New Delhi on 18.01.2018
29-12-2017 CBEC Press Release dt 10.01.2018 on — ” No Extenstion of last date for filing return in FORM GSTR-1″
29-12-2017 CBEC Press Release dt 29.12.2017 on — “Extenstion of last date for filing return in FORM GSTR-1”
21-12-2017 CBEC Press Release dt 21.12.2017 on — ” Increase in import duty on Chana (Chickpeas) and Masoor (Lentils)”
16-12-2017 CBEC Press Release dt 16.12.2017 on –“Interstate E-Way Bill”
12-12-2017 CBEC Press Release dt 12.12.2017 on — “filing of Form TRAN-I to avail Input Tax Credit”
12-12-2017 CBEC Press Release dt 12.12.2017 on — “export of IT / ITES Services”
29-11-2017 CBEC Press Release dt 29.11.2017 on — “GST Refund”
20-11-2017 CBEC Press Release dt 20.11.2017 on — “Appeal to Industry leaders to pass the benefit of GST Rate Reduction to the Consumers”
16-11-2017 CBEC Press Release dt 16.11.2017 on — “after Notf. on GST Rate Changes”
13-11-2017 Acceptance of Unique Identity Number of Foreign Diplomatic Missions / UNO while making sales or supplies
13-11-2017 Accepting of UIN of Foreign Diplomatic Missions / Suppliers.
10-11-2017 Press Release on Recommendations made by the GST Council on GST Rate Changes in the 23rd meeting at Guwahati on 10.11.2017
10-11-2017 Press Release On Changes recommended in Composition Scheme.
10-11-2017 CBEC Press Release On GST Rate Changes.
10-11-2017 CBEC Press Release dt 10.11.2017 on — “Recommendations made by the GST Council in the 23rd meeting at Guwahati on 10.11.2017”
10-11-2017 Press release with respect to policy issues recommended in 23rd GST Council Meeting
30-10-2017 Last date for filing GSTR-2 & GSTR-3
24-10-2017 Press Release on GST Revenue Figures as on 23rd October, 2017
24-10-2017 Press Release on Waiver of late fee on filing of GSTR-3B for August and September, 2017
17-10-2017 CBEC Press Release dt 17.10.2017 on — “Measures taken to reduce the pendency of cases with the Commr. (Appeal)”, for taking necessary action.
12-10-2017 CBEC Press Release dt 12.10.2017 on — issues pertaining to motor vehicles
11-10-2017 CBEC Press Release dt 11.10.2017 on — Petroleum & Oil Sector
09-10-2017 CBEC Press Release dt 09.10.2017 on Last Date for GSTR-1 filing
03-10-2017 CBEC Press Release dt 03.10.2017 clarification on — “Pricing of Petro Products”
03-10-2017 CBEC Press Release dt 29.09.2017 on “Extending Facility of LUT to more exporters.”
28-09-2017 Payment of Service Tax in Transitional Period.
26-09-2017 CBEC Press Release dt 26.09.2017 on “GST Revenue Figures -September 17.
22-09-2017 CBEC Press Release dt 22.09.2017 on — “Branded Food Products & actionable claim”.
22-09-2017 CBEC Press Release dt 22.09.2017 on Blockage of working capital of Exporters
22-09-2017 CBEC Press Release dt 22.09.2017 on Clarification About Transition Credit.
20-09-2017 CBEC Press Release dt 20.09.2017 on – “On Branded Food Products &.; Actionable Claim”, for taking necessary action.
02-09-2017 Regarding late fee for Taxpayers
31-08-2017 Rajaswa GyanSangam 2017
30-08-2017 CBEC Press Release dt 30.08.2017 on — “GST (Compensation to States) Act 2017”
29-08-2017 CBEC Press Release Dt 29.08.2017 on “GST Revenue Figures – July 17
25-08-2017 Guidance for taxpayers in relation to GST
23-08-2017 Press release on Selling of Space for advertisement in print media
19-08-2017 CBEC Press Release dt 19.08.2017 on -“LAST DATE FOR PAYMENT OF GST AND FILING OF RETURN FOR JULY 2017 EXTENDED BY 5 DAYS”
17-08-2017 Press Release for Extension of GSTR FORM 3B
17-08-2017 On clarification regarding availability of transitional credit for GST
07-08-2017 Compensation Cess on Motor Vehicle
25-07-2017 The GST Saga
25-07-2017 National Anti-profiteering Authority under GST
21-07-2017 VISIT OF THE SG WCO
22-07-2017 Concerns of the tax payers arising from transition to the GST regime
18-07-2017 Clarification on GST rates on hotel accommodation
17-07-2017 Increase in the compensation cess on Cigarettes
15-07-2017 Press Release dt 15.07.2017 on – “Legal Services”
15-07-2017 Provisions related to registration in GST regime
15-07-2017 Applicability of margin scheme under GST on old & used bottles
13-07-2017 Clarification on Tax in Reverse Charge on Gold Ornaments
13-07-2017 CBEC Press Release dt 13.07.2017 on Lodging in Hostels
13-07-2017 Services provided by RWA (Resident Welfare Association) / Housing Society
11-07-2017 GST on Free Food Supplied by Religious Places
10-07-2017 GST Rates on Sanitary Napkins
10-07-2017 GST on Gifts
08-07-2017 Jammu & Kashmir Joins GST
08-07-2017 Clarification on migration, new registration, opting for composition scheme, and issue of Bills of supply 
07-07-2017 CBEC Press Release dt 07.07.2017 on GST Rate Finder
07-07-2017 Press Release dt 07.07.2017 on “Education”.
05-07-2017 Press Release dt 05.07.2017 regarding meaning of registered brand name in the context of GST rates
04-07-2017 Press release on GST-KI-Master Class
04-07-2017 Press release on GST rate for specified items for Physically Challenged Persons
03-07-2017 Press release on Abolishment of Check Posts.
02-07-2017 Press release on GST Implementation
18-06-2017 Press release regarding return filing
16-06-2017 Press release regarding Tax incidence dated 16.06.2017
15-06-2017 Reduced Liability of Tax on complex, building, flat etc. under GST
15-06-2017 Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates
14-06-2017 Carry Forward of unavailed Cenvat Credit in respect of assignment of right to use any natural resource under GST–reg.
13-06-2017 CBEC Press Release dt. 13-06-2017 on increased outreach of CBEC in coordination with the State Govts. to reach the last trader
28-05-2017 CBEC Press Release on launch of a new twitter handle 
26-05-2017 CBEC Press Release on ‘GST on Telecom Services’ 
25-05-2017 “CBEC Press Release” on comparative analysis of GST Rates with the prevailing tax rates on Important Commodities
23-05-2017 “CBEC Press Release” on Tax Incidence on Entertainment Services under GST
22-05-2017 “CBEC Press Release” — comparative analysis of GST Rates with the prevailing tax rates on important commodities
19-05-2017 Press note by Comm’te of Central Excise and Service Tax, Visakhapatnam
06-04-2017 Seizure of 14 kgs smuggled gold by DRI Kolkata
04-04-2017 CBEC Press Release dated 04.04.2017 on Indirect Tax Collections during the Financial Year, 2016-17.
31-03-2017 CBEC Press Release dated 31.03.2017
25-03-2017 Press Release on reorganisation of CBEC field formations for the implementation of GST
10-03-2017 Press Release on Indirect Tax
23-02-2017 CBEC press release in respect of launch of mobile applicationMobile App Cutout – Home Page    |    Mobile App Cutout – Splash Screen
22-02-2017 Press Release on Annual Central Excise Day-2017
20-02-2017 Press Release on GST Outreach programme 
10-02-2017 Press Release dated 10.02.2017 on indirect tax figures for January, 2017
23-01-2017 Press Release regarding grant of Presidential Award of Appreciation Certificate to the officers of the Customs & Central Excise on the eve of Republic Day, 2017
09-01-2017 Press note regarding migration of Existing Central Excise / Service Tax Assessees to GST
09-01-2017 Press note regarding tax figures for December, 2016
09-12-2016 Press note regarding indirect tax figures for November,2016
08-12-2016 Press note regarding credit card, debit card, charge card or any other payment card for payment of purchase of goods or services
01-12-2016 Press note regarding a visit of college students to ICD Sanathnagar, under Hyderabad Customs outreach initiative
28-11-2016 Press release regarding elimination of physical printouts for customs clearance
11-11-2016 CBEC Press Release dated 11.11.2016
09-11-2016 CBEC Press Release dated 09.11.2016 on Indirect Tax Collections upto October 2016
02-11-2016 CBEC Press Release on Udaipur ‘Mandrax Tablets’ seizure by DRI
28-10-2016 CBEC Press Release on First Meeting of National Committee on Trade Facilitation(NCTF) 
10-10-2016 CBEC Press Release on indirect tax revenue collection 
21-09-2016 CBEC Press Release dated 21-09-2016 regarding FAQ on GST by CBEC
12-09-2016 CBEC Press Release dated 12-09-2016 regarding indirect tax revenue (provisional) collections during the month August 2016
05-09-2016 Facilitation of trade relations and people to people contact between the BBIN countries initiated w.e.f. 05.09.2016
12-08-2016 Constitution of National Committee on Trade Facilitation (NCTF)Order
10-08-2016 CBEC Press Release dated 10.08.2016 regarding ‘Chart showing Indirect revenue collection up to the month of July, 2016’
09-08-2016 CBEC Press Release dated 09.08.2016 regarding ‘giving details of indirect tax revenue (provisional) collections during the month July 2016’
28-07-2016 CBEC Press Release dt. 28.07.2016 regarding ‘Simplified Central Excise norms for Jewellary Sector notified’
13-07-2016 Regarding Sub-Committee of the High Level Committee to interact with Trade & Industry on Tax Laws to interact with trade and industry on issues relating to compliance procedure for the excise duty, including records to be maintained and any other administrative issues that may be relevant.
08-07-2016 Information on Indirect Tax revenue collection for & upto June, 2016
05-07-2016 Press Release on recovery of confirmed demands during the pendency of stay application of duty
01-07-2016 Press Release on imposition of cenrtal excise duty on jewellery -Extension of time limit for taking central excise registration and payment of duty
29-06-2016 Press release regarding tax payers Survey conducted by CBEC through FICCI and KPMG highlighting ‘Significant Initiatives taken by CBEC’ 
Annexure-‘Significant Initiatives taken by CBEC’
26-05-2016 Press Release on Passenger Satisfaction Survey at CSI Airport, Mumbai
20-05-2016 Sub-Committee of High level Committee central excise duty on articles of jewellery
27-04-2016 Press Note regarding arrest of a Managing Director for evasion of Service Tax on 26th April, 2016 , – Central Excise & Service Tax Commissionerate, Mangalore
25-04-2016 Press release by CBEC for ‘Extension of date for filing of ST3 Returns’
25-04-2016 Press release by CBEC for ‘Litigation Management and Dispute Resolution’
23-04-2016 Imposition of Central Excise duty on Jewellery– Constitution of sub-committee of the High Level Committee
22-04-2016 Imposition of Central Excise duty on Jewellery – Constitution of sub-committee of the High Level Committee
08-04-2016 Simplification of procedure to deal with audit objections raised by CAG
06-04-2016 Press Release issued on 01/04/2016 on Single Window Project
30-03-2016 Press release regarding extended bank hours for conducting Govt. business on 31st March, 2016 (Thursday)
30-03-2016 Letter, dt. 29-03-2016, from Pr. Chief Controller of Accounts regarding opening of Banks on 31.03.2016 for conducting Government business
29-03-2016 Memorandum of Understanding (MoU) was signed between National Law School of India University (NLSIU) and Department of Revenue (DoR)
Press Note
21-03-2016 Press release in context of imposition of Central Excise duty on jewellery – Constitution of sub-committee of the High Level Committee
Press Note   |    OM
5 18-03-2016 Press release in the context of Excise duty levy on articles of jewellery in the Budget 2016-17
04-03-2016 Press release clarifying the doubts of Jewellery industry in the wake of imposition of excise duty
23-02-2016 O.M. dated 23.02.2016 forwarding a CBEC Press Release(curtain raiser) with regard to Excise Day – 2016
19-01-2016 Press Release regarding various issues concerning the domestic Medical Devices Sector
05-01-2016 Press Release regarding FM met Officer Trainees of the 67th Batch of IRS (C&CE) on 02.01.2016

Weekly newsletters: CBEC (DO.No. 43/CH(EC)/2017)

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, New Delhi – 110 001
Tel. : +91-11-23092849, Fax : +91-11-23092890
E-mail : chmn-cbec@nic.in

Vanaja N. Sarna

Chairman

Dated 5th January, 2018

DO.No. 43/CH(EC)/2017

Dear Colleagues,

The ACC has approved empanelment of 11 officers of the 1988 batch to hold the post of Joint Secretary or equivalent at the Center. My heartiest congratulations to all these officers.

There is a 2 day refresher course on GST for the Group A officers at NACIN Faridabad from the 22nd – 23rd January 2018. I would like the nominated officers to take full advantage of this training and use this refresher course to remain updated on GST issues. Letter dated 29th December 2017 in this regard has been issued by NACIN, Faridabad.

As part of the GST outreach and awareness programme, NACIN has come up with a compendium of Flyers on important topics of GST which is going to be released by the Finance Secretary on 6th January 2018. This compilation has been updated upto 1st January 2018. I am sure this shall be of immense help to both the officers and staff of the department as well as the assessees. I would urge all of you to bring this to the notice of all the stakeholders and inform all that this material is available on the CBEC website.

It has been decided that one representative of the rank of Commissioner or above from every zone shall attend every GST Council Meeting. In this regard Commissioner (GST) has already issued a letter dated 2nd January 2018. Kindly share the desired information within the due date as mentioned in the letter. It is informed that the next Officers’ Meeting is on the 11th January 2018 and the GST Council’s Meeting is scheduled for the 18th January 2018.

I am happy to learn of the several innovative initiatives taken by various zones in our commitment to Swachh Bharat Abhiyan and trade facilitation. Mumbai-I Zone has been particularly active in this regard, and in one such initiative received appreciation from the Special Protection Group for timely and prompt action for clearance of ambulances. These efforts go a long way in improving the image of the department.

With warm wishes,

Yours sincerely,

(Vanaja N. Sarna)

To,

All officers and staff of Central Board of Excise and Customs

Notification No. 02/2018-Customs (N.T.)

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)

Notification No. 02/2018-Customs (N.T.)

New Delhi, the 05th January, 2018

G.S.R……. (E).– In exercise of the powers conferred by clause (aa) of sub- section (1) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby makes following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/97-CUSTOMS (N.T.), dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 193(E), dated the 2nd April, 1997, namely:-

In the said notification, in the Table, against serial number 4 relating to the State of Gujarat, after item (xii) in column (3) and the entries relating thereto in columns (3) and (4) the following shall be inserted, namely:-

(3) (4)
“(xiii) Viramgam, Village Bhojwa, Taluka Viramgam, District Ahmedabad (Gujarat) Unloading of imported goods and loading of export goods.”.

F.No.434/05/2016-Cus IV]

(Zubair Riaz)
Director (Customs)

Note.- The principal notification No. 12/97- CUSTOMS (N.T.), dated the 2nd April, 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 193. (E), dated the 2nd April, 1997 and last amended by notification No. 64 /2017-CUSTOMS (N.T.), dated the 30th June, 2017 vide number G.S.R. 804(E), dated the 30th June, 2017.

Source:CBEC