GST Educational Series
Author: Administrator
Date: 2018-05-10T10:40:37+00:00

Goods & Services Tax

Educational Series

Contents

S. No.

Topic

Page

No.

1

Anti Profiteering under GST

1

2

Scrutiny of Returns under Goods & Services Tax

2

3

Standing Committee for Consumer Welfare Fund

3

4

Place of supply of services where location of supplier or location of 4
recipient is outside India - IGST Act, 2017

5

Online Information And Database Access Or Retrieval Services

5

6

Definitions under Integrated Goods & Services Tax Act, 2017

6

7

Definitions under Integrated Goods & Services Tax Act, 2017

7

8

Zero Rated Supply under IGST Act, 2017

8

9

Place of Supply

9

10

Apportionment of Tax Under IGST Act, 2017

10

11

Levy and Collection under IGST Act, 2017

11

12

Power to Grant Exemption Under IGST Act, 2017

12

13

Apportionment of Tax Under IGST Act, 2017

13

(i)

14

Decisions relating to Services in 23rd GST Council Meeting

14

15

Recommendations made by the GST Council in the 23rd meeting

15

16

Recommendations made by the GST Council in the 23rd Meeting

16

17

Recommendations made by the GST Council in the 23rd Meeting

17

18

Intra State Supplies under IGST Act, 2017

18

19

Establishment under IGST Act, 2017

19

20

Special Provision for Payment of Tax by a Supplier of Online Information 20
and Database Access or Retrieval Services

21

Place of Supply – Online Information and Database Access or Retrieval 21

Services

22

The Union Territory Goods & Services Tax Act, 2017

22

23

Supply of Goods under IGST Act, 2017

23

24

Apportionment of Tax and Settlement of Funds under IGST Act, 2017

24

25

Apportionment of Tax and Settlement of Funds under IGST Act, 2017

25

26

Tax Wrongly Collected and Credited

26

27

Transfer of Input Tax Credit

27

28

Application of Provisions of Central Goods & Services Act, 2017

28

29

Import of Services made on or after the Appointed Day

29

30

Power to make Rules and Regulations

30

31

Laying of Rules, Regulations and Notifications

31

32

Removal of Difficulties

32

33

Powers of Officers under Union Territory Goods & Services Tax, 2017

33

34

Authorisation of Officers of Central Tax as Proper Officer in UTGST Act, 34

2017

(ii)

35

Administration under UTGST Act, 2017

35

36

Levy & Collection of Tax

36

37

Levy & Collection of Tax

37

38

Power to Grant Exemption from Tax

38

39

Payment of Tax

39

40

Section 10, 11 of Union Territory Goods & Services Tax Act, 2017

40

41

Demands & Recovery under UTGST Act, 2017

41

42

Recovery of Tax under Union Territory Goods & Services Act, 2017

42

43

Advance Ruling

43

44

Constitution of Authority for Advance Ruling under UTGST Act, 2017

44

45

Constitution of Appellate Authority for Advance Ruling

45

46

Transitional Provisions

46

47

Power to Make Rules

47

48

Notification No. 8/2017 – Integrated Tax

48

49

Notification No. 9/2017 – Integrated Tax

49

50

Notification No. 47/2017 – Central Tax (Rate)

50

51

Notification No. 43/2017 – Central Tax (Rate)

51

52

Notification No.44/2017- Central Tax (Rate)

52

53

Circular No. 27/01/2018-GST

53

54

Circular No. 27/01/2018-GST

54

55

Circular No. 27/01/2018-GST

55

(iii)

56

Circular No. 27/01/2018-GST

56

57

Chapter IX – Miscellaneous, UTGST Act, 2017

57

58

Chapter IX – Miscellaneous, UTGST Act, 2017

58

59

Powers under UTGST Act, 2017

59

60

Recommendations made on GST Rate changes on services by the 25th GST 60

Council Meeting

61

Recommendations made on GST Rate changes on services by the 25th GST 61

Council Meeting

62

Recommendations made on GST Rate changes on services by the 25th GST 62

Council Meeting

63

Recommendations made on GST Rate changes on services by the 25th GST 63

Council Meeting

64

Power to Issue Directions & Removal of Difficulties under UTGST Act, 2017 64

65

Recommendations made on GST Rate changes on services by the 25th GST 65

Council Meeting

66

Recommendations for Changes in GST/IGST Rate and Clarifications in 66

Respect of GST Rate on Certain Goods - As per discussions held in the 25th

GST Council Meeting

67

Recommendations for Changes in GST/IGST Rate and Clarifications in 67

Respect of GST Rate on Certain Goods -As per discussions held in the 25th

GST Council Meeting

68

Recommendations for Changes in GST/IGST Rate and Clarifications in 68

Respect of GST Rate on Certain Goods - As per discussions held in the 25th

GST Council Meeting

69

Recommendations for Changes in GST/IGST Rate and Clarifications in 69

Respect of GST Rate on Certain Goods -As per discussions held in the 25th

GST Council Meeting

70

Recommendations for Changes in GST/IGST Rate and Clarifications in 70

Respect of GST Rate on Certain Goods -As per discussions held in the 25th

GST Council Meeting

(iv)

71

Recommendations for Changes in GST/IGST Rate and Clarifications in 71

Respect of GST Rate on Certain Goods -As per discussions held in the 25th

GST Council Meeting

72

Central Goods & Services Tax Rules, 2017

72

73

Central Goods & Services Tax Rules, 2017 - Chapter III

73

74

Central Goods & Services Tax Rules, 2017 - Registration

74

75

Central Goods & Services Tax Rules, 2017 - Registration

75

76

Central Goods & Services Tax Rules, 2017 – Registration Verification

76

77

Composition Levy under Goods & Services Tax

77

78

Central Goods & Services Tax Rules, 2017- Issue of Registration Certificate 78

79

Separate registration for multiple business verticals within a State or a 79

Union territory Rules

80

Grant of registration to persons required to deduct tax at source or to 80
collect tax at source

81

Grant of registration to non-resident taxable person

81

82

Central Goods & Services Tax Rules, 2017 – Rule 14 & Rule 15

82

83

Suo Moto Registration

83

84

Central Goods & Services Tax Rules, 2017 - Rule 17 & Rule 18

84

85

Amendment of Registration

85

86

Amendment of Registration

86

87

Cancellation of Registration

87

88

Cancellation of Registration in Certain Cases

88

89

Cancellation of Registration

89

90

Revocation of cancellation of registration

90

(v)

91

Value of supply of goods or services where the consideration is not wholly 91
in money

92

Value of supply of goods or services or both between distinct or related 92
persons, other than through an agent

93

Value of supply of goods made or received through an agent

93

94

Central Goods & Services Tax Rules, 2017 - Rule 30 & Rule 31

94

95

Central Goods & Services Tax Rules, 2017

95

96

Central Goods & Services Tax Rules, 2017 - Rule 34 & Rule 35

96

97

Press Release regarding Policy Changes of 26th GST Council Meeting

97

98

E-way Bill Recommendations

98

99

E-way Bill Recommendations

99

100

E-way Bill Recommendations

100

(vi)

From the President

In an advance move to boost the growth of Indian economy, India's effort to implement Goods and

Service Tax (GST) has been synchronized quite well with the spirit to provide a single tax structure
ensuring transparency and accountability at parity. Endorsing the major role of GST in the inclusive
development of New India, the Economic Survey 2017-18 confirmed that ‘ GST has given a new perceptive
of the Indian economy and new data has emerged. There has been a fifty percent increase in the number of
indirect taxpayers. There has also been a large increase in voluntary registrations, especially by small
enterprises that buy from large enterprises wanting to avail themselves of input tax credits. ’

Well said that ‘ Success is the sum of small efforts repeated day in and day out’, and henceforth, while
aligning the words of our Hon’ble Prime Minister that ‘ GST is a great step by Team India, great step
towards transformation, and great steps towards transparency’, professionals including Company

Secretaries are serving their expertise towards successful implementation of GST throughout the Nation.

Right from big business houses to small shops in remote areas, governance professionals are assisting in
apprising the people with the mechanics of GST and unlocking the door of opportunities in an era of
corruption free and sustainably governed New India.

Subsuming a bigger role in supporting the government towards its initiatives for an inclusive nation, The

Institute of Company Secretaries of India (ICSI) has cherished a golden partnership in Nation building
activities, including an out and out support for the directed implementation of GST Pan India too.

The Institute while building the capacity of its members, students and stakeholders in GST is constantly
apprising the relevant updates through GST Newsletter, GST Educational Series, GST App, GST Point and
alike. The one among the featuring initiative in this direction is the publication of our daily GST

Educational Series, which is being well received by the public at large. It is evident from the fact that
more than 200 issues of the same have successfully been brought out.

The GST Educational Series have been useful as an academic tool for all the stakeholders. With the
perspective to strengthen the understanding and advance the knowledge related to GST to public at large
on topics contained under the GST Law, ICSI has released a compilation of 100 issues [Issue No. 101-200]

of GST Educational Series.

Though the GST Educational Series are also available at GST Corner of the ICSI Website at
https://www.icsi.edu/GSTEducationalSeries.aspx., ICSI has released a one spot compilation of the daily series titled GST Educational Series to facilitate the readers to augment their understanding of the
aspects related to GST and continue to be a source of support and enhance their commitment for the
subject.

I place on record my earnest admiration to CS Nikita Agarwal for preparing this publication in a sincere,
effective and presentable manner under the guidance of Ms. Sonia Baijal, Director, ICSI.

I am sure that this one spot source of knowledge and updates in GST, would be a valuable tool for our
professionals in serving their professional expertise towards ‘ Naye Bharat ka Naya Nirman’

Looking forward for your treasured feedback on the compilation.

Place : New Delhi CS Makarand Lele Date : May 2018 President The Institute of Company Secretaries of India

(vii)

Goods & Services Tax

Educational Series

Issue 101

Anti Profiteering Under Goods & Services Tax

Explanation to Rule 137 of Chapter XV containing Anti Profiteering Rules explains the meaning
of various terms for understanding the provisions, which include:

“Authority” means the National Anti-profiteering Authority
constituted under rule 122

“Committee” means the Standing Committee on Anti-
profiteering constituted by the Council in terms of sub-rule

(1) of rule 123 of these rules

“Interested party” includes:

a. suppliers of goods or services under the proceedings;
and
b. recipients of goods or services under the proceedings
c. any other person alleging, under sub-rule (1) of rule

128, that a registered person has not passed on the
benefit of reduction in the rate of tax on any supply of
goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices.

“Screening Committee” means the State level Screening

Committee constituted in terms of sub-rule (2) of rule 123
of these rules

Issued vide reference number PD & PP : GST: 101/2017, updated version.

Goods & Services Tax

Educational Series

Issue 102

Scrutiny of Returns under Goods & Services Tax

Rule 99 of CGST Rules, 2017 deals with the scrutiny of returns with following provisions:

Any return selected to be scrutinised shall be done in
accordance with provisions of section 61. In case of any
discrepancy, he shall issue a notice to the said person in

FORM GST ASMT-10 seeking explanation within thirty
days from the date of service of the notice or such further
period as may be permitted by him and also, where
possible, quantifying the amount of tax, interest and any
other amount payable in relation to such discrepancy

The registered person may accept the
discrepancy mentioned in the notice and pay the
tax, interest and any other amount arising from
such discrepancy and inform the same or furnish
an explanation for the discrepancy in FORM GST

ASMT- 11 to the proper officer

Where the explanation furnished by the
registered person or the information submitted
is found to be acceptable, the proper officer shall
inform him accordingly in FORM GST ASMT-12

Issued vide reference nu

mber PD & PP : GST : 102/2017.

Goods & Services Tax

Educational Series

Issue 103

Standing Committee for Consumer Welfare Fund

Rule 97(4) of CGST Rules, 2017 states that the Government shall, by an order, constitute a

Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other

Members as it may deem fit and the Committee shall make recommendations for proper
utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.

The Committee shall have the following powers

• require any applicant to get registered with any authority as the Central Government may
specify

• to require any applicant to produce before it or a duly authorised Officer of the Government
such books, accounts, documents, instruments, or commodities in custody and control of the
applicant, as may be necessary for proper evaluation of application

• to get the accounts of the applicants audited

• to recover any sum due from any applicant

• to require any applicant to allow entry and inspection of any premises, from which activities
claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised
officer of the Central Government or State Government

• to make guidelines for the management, administration and audit of the Consumer

Welfare Fund

• to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars

• to require any applicant, in case of any default, or suppression of material information on his
part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to
prosecution

• to require any applicant, or class of applicants to submit a periodical report, indicating
proper utilisation of the grant

• to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant

• to recommend minimum financial assistance, by way of grant to an applicant, having regard to
his financial status, and importance and utility of nature of activity under pursuit, after ensuring
that the financial assistance provided shall not be misutilised

• to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund
may be made and make recommendations

Issued vide reference number PD & PP : GST: 103/2017, updated version.

Goods & Services Tax

Educational Series

Issue 104

Place of supply of services where location of supplier or
location of recipient is outside India- IGST Act, 2017

Section 13(12) of IGST Act, 2017 deals with the place of supply of online information and
database access or retrieval services which clarifies it to be the location of the recipient of
services.

However for the purposes of this sub-section, person receiving such services shall be deemed
to be located in the taxable territory, if any two of the following non contradictory conditions
are satisfied, as under:

Location of address presented by the
recipient of services through internet is in the
taxable territory

Credit card or debit card or store value
card or charge card or smart card or
any other card by which the recipient

Billing address of the recipient of
of services settles payment has been
services is in the taxable territory
issued in the taxable territory

Internet protocol

Bank of the recipient

Country code of the

Location of the fixed
address of the device
of services in which
subscriber identity
land line through
used by the recipient
the account used for
module card used by
which the service is
of services is in the
payment is
the recipient of
received by the
taxable territory
maintained is in the
services is of taxable
recipient is in the
taxable territory
territory
taxable territory

Issued vide reference number PD & PP : GST : 104/2017.

Goods & Services Tax

Educational Series

Issue 105

Online Information And Database Access Or

Retrieval Services

Section 2(17) of IGST Act, 2017 defines “online information and database access or retrieval
services” as services whose delivery is mediated by information technology over the internet
or an electronic network and the nature of which renders their supply essentially automated
and involving minimal human intervention and impossible to ensure in the absence of
information technology and includes electronic services such as:

advertising on the
internet
online supplies of
digital content
online gaming

(movies, television
shows, music and the
like)

providing cloud
digital data storage
services
providing data or
provision of e-books,
information,
movie, music,
retrievable or
software and other
otherwise, to any
intangibles through
person in electronic
telecommunication
form through a
networks or internet
computer network

Issued vide reference number PD & PP : GST : 105/2017.

Goods & Services Tax

Educational Series

Issue 106

Definitions under Integrated

Goods & Services Tax Act, 2017

Section 2 of IGST Act, 2017 lays down definitions of important terms in the Act, unless the context otherwise
requires:

(2)

‘‘Central tax” means the tax levied and collected under the Central Goods and Services Tax Act;

(3)

“Continuous journey” means a journey for which a single or more than one ticket or invoice is issued
at the same time, either by a single supplier of service or through an agent acting on behalf of more
than one supplier of service, and which involves no stopover between any of the legs of the journey
for which one or more separate tickets or invoices are issued. Explanation.––For the purposes of this
clause, the term “stopover” means a place where a passenger can disembark either to transfer to
another conveyance or break his journey for a certain period in order to resume it at a later point of
time;

(4)

“Customs frontiers of India” means the limits of a customs area as defined in section 2 of the

Customs Act, 1962;

(7)

“Fixed establishment” means a place (other than the registered place of business) which is
characterised by a sufficient degree of permanence and suitable structure in terms of human and
technical resources to supply services or to receive and use services for its own needs;

(8)

“Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax

(Compensation to States) Act, 2017;

(9)

“Government” means the Central Government;

(12)

“Integrated tax” means the integrated goods and services tax levied under this Act;

(13)

“Intermediary” means a broker, an agent or any other person, by whatever name called, who
arranges or facilitates the supply of goods or services or both, or securities, between two or more
persons, but does not include a person who supplies such goods or services or both or securities on
his own account

Issued vide reference number PD & PP : GST : 106/2017.

Goods & Services Tax

Educational Series

Issue 107

Definitions under Integrated Goods & Services Tax Act, 2017

Section 2 of IGST Act, 2017 lays down definitions of important terms in the Act, unless the context otherwise
requires:

(16) “Non-taxable online recipient” means any Government, local authority, governmental authority, an
individual or any other person not registered and receiving online information and database access or
retrieval services in relation to any purpose other than commerce, industry or any other business or
profession, located in taxable territory.

Explanation:––For the purposes of this clause, the expression “governmental authority” means an authority
or a board or any other body:

set up by an Act of

Parliament or a State

Legislature
established by any

Government

with ninety per cent or more participation by way of equity or control, to carry out any function entrusted
to a municipality under article 243W of the Constitution;

(18) “Output tax” , in relation to a taxable person, means the integrated tax chargeable under this Act on taxable
supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse
charge basis;

(19) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005;

(20) “Special Economic Zone developer” shall have the same meaning as assigned to it in clause (g) of section 2 of
the Special Economic Zones Act, 2005 and includes an Authority as defined in clause (d) and a Co-Developer
as defined in clause (f) of section 2 of the said Act;

(21) “Supply” shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act;

(22) “Taxable territory” means the territory to which the provisions of this Act apply;

(23) “Zero-rated supply” shall have the meaning assigned to it in section 16

Issued vide reference number PD & PP : GST : 107/2017.

Goods & Services Tax

Educational Series

Issue 108

Zero Rated Supply under IGST Act, 2017

Section 16 of IGST Act, 2017 explains the provisions related to Zero Rate Supplies under Goods & Services Tax
which are as under:

Zero Rated Supply means any of the following supplies of goods or services or both, namely:

export of goods or services or both
supply of goods or services or both to a Special Economic Zone
developer or a Special Economic Zone unit

Credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an
exempt supply and subject to provisions of Section 17(5) of CGST Act, 2017.

A registered person making zero rated supply shall be eligible to claim refund under either of the following
options in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules
made thereunder:

he may supply goods
or services or both
he may supply goods
under bond or Letter
or services or both,
of Undertaking, subject
subject to such
to such conditions,
conditions, safeguards
safeguards and
and procedure as may
procedure as may be
be prescribed, on
prescribed, without
payment of integrated
payment of integrated
tax and claim refund of
tax and claim refund of
such tax paid on goods
unutilised input tax
or services or both
credit OR
supplied

Issued vide reference nu

mber PD & PP : GST : 108/2017.

Goods & Services Tax

Educational Series

Issue 109

Place of Supply

Section 13(8) of IGST Act, 2017 derives the place of supply to be the location of supplier of
services for the following services:

services consisting of
services supplied by a banking
hiring of means of
company, or a financial institution, or
transport, including
a non-banking financial company, to
intermediary services
yachts but excluding
account holders
aircrafts and vessels, up
to a period of one month

Following terms for the purpose of this Section:

(a) “account” means an account bearing interest to the depositor, and includes a non-
resident external account and a non-resident ordinary account;

(b) “banking company” shall have the same meaning as assigned to it under clause (a) of
section 45A of the Reserve Bank of India Act, 1934;

(c) ‘‘financial institution” shall have the same meaning as assigned to it in clause (c) of
section 45-I of the Reserve Bank of India Act, 1934;

(d) “non-banking financial company” means :

non-banking institution
such other non-banking
which is a company and
institution or class of such
a financial
its principal business is
institutions, as the Reserve
institution
receiving of deposits,

Bank of India may, with the
which is a
under any scheme or
previous approval of the
company
arrangement or in any

Central Government and by
other manner, or lending
notification in the Official
in any manner

Gazette, specify

” means:

Issued vide reference number PD & PP : GST : 109/2017.

Goods & Services Tax

Educational Series

Issue 110

Apportionment of Tax Under IGST Act, 2017

Section 17(1) of Integrated GST Act, 2017 lays down that out of the following integrated tax
paid to the Central Government, the amount of tax calculated at the rate equivalent to the
central tax on similar intra-State supply shall be apportioned to the Central Government.

in respect of inter-State supply of
goods or services or both to an
in respect of inter-State supply of
unregistered person or to a registered
goods or services or both where the
person paying tax under section 10 of
registered person is not eligible for

CGST Act
input tax credit
in respect of inter-State supply of
goods or services or both made in a
financial year to a registered person,
in respect of import of goods or
where he does not avail of the input
services or both by an unregistered
tax credit within the specified period
person or by a registered person
and thus remains in the integrated tax
paying tax under section 10 of CGST
account after expiry of the due date for

Act
furnishing of annual return for such
year in which the supply was made
in respect of import of goods or
services or both made in a financial
in respect of import of goods or
year by a registered person, where he
services or both where the registered
does not avail of the said credit within
person is not eligible for input tax
the specified period and thus remains
credit
in the integrated tax account after
expiry of the due date for furnishing of
annual return for such year in which
the supply was received

Issued vide reference number PD & PP : GST : 110/2017.

Goods & Services Tax

Educational Series

Issue 111

LEVY and COLLECTION under IGST Act, 2017

Section 5 of the IGST Act, 2017 lays down the provisions of Levy and Collection of integrated
goods and services tax on all inter-State supplies of goods or services or both. Few points to be
noted include:

It will be levied exception the supply of alcoholic liquor
for human consumption

Integrated tax on goods
imported into India shall

Integrated tax on the
be levied and collected

The Government may, on
supply of petroleum
as per section 3 of the
the recommendations of
crude, high speed diesel,

Customs Tariff Act, 1975
the Council, by
motor spirit , natural gas
on the value as
notification, specify
and aviation turbine fuel
determined under the
categories of supply of
shall be levied when
said Act at the point
goods or services or
notified by the
when duties of customs
both, the tax on which

Government on the
are levied on the said
shall be paid on reverse
recommendations of the
goods under section 12
charge basis

Council
of the Customs Act, 1962

The Government may, on
the recommendations of

Under reverse charge, all
the Council, by
the provisions of this Act
notification, specify
shall apply to such

It will be levied on the
categories of services,
recipient as if he is the
value determined under
the tax on inter-State
person liable for paying
section 15 of CGST Act
supplies of which shall
the tax in relation to the
and not exceeding 40%
be paid by the electronic
supply of such goods or
commerce operator
services or both

Issued vide reference number PD & PP : GST : 111/2017.

Goods & Services Tax

Educational Series

Issue 112

Power to Grant Exemption Under IGST Act, 2017

Section 6-Power to grant exemption from tax

(3)The Government may, if it

(1)Where the Government is
considers necessary or
satisfied that it is necessary in
expedient so to do for the
the public interest so to do, it

(2)Where the Government is
purpose of clarifying the scope
may, on the recommendations
satisfied that it is necessary in
or applicability of any
of the Council, by notification,
the public interest so to do, it
notification issued, insert an
exempt generally, either
may, on the recommendations Explanation in such notification
absolutely or subject to such
of the Council, by special order or order, as the case may be, by
conditions as may be specified
in each case, under
notification at any time within
therein, goods or services or
circumstances of an exceptional
one year of issue of the
both of any specified
nature to be stated in such
notification under sub-section
description from the whole or order, exempt from payment of (1) or order under sub-section
any part of the tax leviable
tax any goods or services or

(2), and every such Explanation
thereon with effect from such
both on which tax is leviable
shall have effect as if it had
date as may be specified in such
always been the part of the first
notification
such notification or order, as
the case may be

Where an exemption in respect of any goods or services or both from the whole or part of the
tax leviable thereon has been granted absolutely, the registered person supplying such goods
or services or both shall not collect the tax, in excess of the effective rate, on such supply of
goods or services or both.

Issued vide reference number PD & PP : GST : 112/2017.

Goods & Services Tax

Educational Series

Issue 113

Apportionment of Tax Under IGST Act, 2017

INTER STATE

SUPPLY- Section 7

Supply of goods
imported into the
territory of India, till

Supply of services
they cross the
imported into the
customs frontiers of
territory of India

India

Supply of

Supply of
goods/services
goods or
where location of
services
supplier and place
of supply are in
when the
supplier is
located in

India and the
two
place of
different
a State and
supply is
to or by a
in the taxable

States
two different
a Union

Special
territory, not

Union
territory
outside India

Economic
being an intra-
territories

Zone

State supply
developer or
a Special

Economic

Zone unit

Issued vide reference number PD & PP : GST : 113/2017.

Goods & Services Tax

Educational Series

Issue 114

Decisions relating to Services in

23rd GST Council Meeting

In the 23rd meeting of GST Council held at Guwahati, Assam on 10.11.2017, the following 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. The information is being uploaded immediately after the GST Council’s
decision and it will be subject to further vetting during which the list may undergo some changes.

EXEMPTIONS/CHANGES IN GST RATES/ITC ELIGIBILITY CRITERIA

1. All stand-alone restaurants irrespective of air conditioned or otherwise, will attract 5% GST without ITC.

Food parcels (or takeaways) will also attract 5% GST without ITC.

2. Restaurants in hotel premises having room tariff of less than Rs 7500 per unit per day will attract GST of 5%
without ITC.

3. Restaurants in hotel premises having room tariff of Rs 7500 and above per unit per day (even for a single
room) will attract GST of 18% with full ITC.

4. Outdoor catering will continue to be at 18% with full ITC.

5. GST on Services by way of admission to "protected monuments" will be exempted.

6. The rate of GST on job work services in relation to manufacture of those handicraft goods in respect of
which the casual taxable person has been exempted from obtaining registration, shall be reduced to 5%
with full ITC.

RATIONALIZATION OF EXEMPTION ENTRIES

7. The existing exemption entries with respect to services provided by Fair Price Shops to Central

Government, State Governments or Union territories by way of sale of food grains, kerosene, sugar, edible
oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin,
is being rationalized so as to remove ambiguity regarding list of items and the category of recipients to
whom the exemption is available.

8. In order to maintain consistency, entry at item (vi) of Sr. No.3 of notification No. 11/2017- CT(R) will be
aligned with the entries at items (ii), (iii), (iv) and (v) of SI.No.3. [The word “services” in entry (vi) will be
replaced with "Composite supply of Works contract as defined in clause 119 of Section 2 of CGST Act,

2017"].

9. In order to obviate disputes and litigation, it is proposed to place- (i) permanent transfer of Intellectual

Property other than Information Technology software in the goods rate of 12%; and (ii) permanent transfer
of Intellectual Property in respect of Information Technology software in the goods rate list of 18%.

Source : cbec.gov.in

Issued vide reference number PD & PP : GST : 114/2017.

Goods & Services Tax

Educational Series

Issue 115

Recommendations made by the GST Council
in the 23rd meeting

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the
following facilitative measures for taxpayers:

Return Filing
a)

The return filing process is to be further simplified in the following manner:

i.

All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of
the succeeding month till March, 2018.

ii.

For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into
two categories. Details of these two categories along with the last date of filing GSTR 1
are as follows:

(a) Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on
quarterly basis as per following frequency:

Period

Dates

Jul- Sep

31st Dec 2017

Oct- Dec

15th Feb 2018

Jan- Mar

30th April 2018

(b) Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file

GSTR-1 on monthly basis as per following frequency:

Period

Dates

Jul- Oct

31st Dec 2017

Nov

10th Jan 2018

Dec

10th Feb 2018

Jan

10th Mar 2018

Feb

10th Apr 2018

Mar

10th May 2018
iii.

The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March

2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will
continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the
previous month / period.

Source : cbec.gov.in

Issued vide reference number PD & PP : GST : 115/2017.

Goods & Services Tax

Educational Series

Issue 116

Recommendations made by the GST Council
in the 23rd Meeting

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the following
facilitative measures for taxpayers:

Return Filing
a)

The return filing process is to be further simplified in the following manner:

i. All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the
succeeding month till March, 2018.

ii. For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into two categories.

Details of these two categories along with the last date of filing GSTR 1 are as follows:

(a) Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly
basis as per following frequency:

Period

Dates

Jul- Sep

31st Dec 2017

Oct- Dec

15th Feb 2018

Jan- Mar

30th April 2018

(b) Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on
monthly basis as per following frequency:

Period

Dates

Jul- Oct

31st Dec 2017

Nov

10th Jan 2018

Dec

10th Feb 2018

Jan

10th Mar 2018

Feb

10th Apr 2018

Mar

10th May 2018
iii. The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be
worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period
without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.

Source : cbec.gov.in

Issued vide reference number PD & PP : GST : 116/2017.

Goods & Services Tax

Educational Series

Issue 117

Recommendations made by the GST Council
in the 23rd Meeting

Return Filing

A large number of taxpayers were unable to file their return in FORM GSTR-3B within due date
for the months of July, August and September, 2017. Late fee was waived in all such cases. It has
been decided that where such late fee was paid, it will be re-credited to their Electronic Cash

Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for
discharge of their future tax liabilities. The software changes for this would be made and
thereafter this decision will be implemented.

For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayer
whose tax liability for that month was ‘NIL’ will be Rs. 20/- per day (Rs. 10/- per day each under

CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST

Acts).

A facility for manual filing of application for advance ruling is being introduced for the time
being.

Further benefits for service providers

Exports of services to Nepal and Bhutan have already been exempted from GST. It has now
been decided that such exporters will also be eligible for claiming Input Tax Credit in respect of
goods or services used for effecting such exempt supply of services to Nepal and Bhutan.

In an earlier meeting of the GST Council, it was decided to exempt those service providers
whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category
states except J & K) from obtaining registration even if they are making inter-State taxable
supplies of services. As a further measure towards taxpayer facilitation, it has been decided to
exempt such suppliers providing services through an e-commerce platform from obtaining
compulsory registration provided their aggregate turnover does not exceed twenty lakh
rupees. As a result, all service providers, whether supplying intra-State, inter-State or through
ecommerce operator, will be exempt from obtaining GST registration, provided their aggregate
turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States except J & K).

Benefits for Diplomatic Missions/UN organizations

In order to lessen the compliance burden on Foreign Diplomatic Missions / UN Organizations, a
centralized UIN will be issued to every Foreign Diplomatic Mission / UN Organization by the

Central Government and all compliance for such agencies will be done by the Central

Government in coordination with the Ministry of External Affairs.

Source : cbec.gov.in

Issued vide reference number PD & PP : GST : 117/2017.

Goods & Services Tax

Educational Series

Issue 118

Intra State Supplies under IGST Act, 2017

Section 8 of IGST Act, 2017 states that to be an Intra State supply of goods, the location of
the supplier and the place of supply of goods are in the same State or same Union territory.

Similarly, supply of services where the location of the supplier and the place of supply of
services are in the same State or same Union territory shall be treated as intra-State supply.

The following supply of goods shall not be treated as intra-State supply:

supply of goods
goods imported
to or by a Special
into the territory

Economic Zone
of India till they
supplies made to
developer or a
cross the
a tourist referred

Special Economic
customs
to in section 15

Zone unit
frontiers of India

Similarly, intra-State supply of services shall not include supply of services to or by a

Special Economic Zone developer or a Special Economic Zone unit.

Issued vide reference number PD & PP : GST : 118/2017.

Goods & Services Tax

Educational Series

Issue 119

Establishment under IGST Act, 2017

As per the Explanation to Section 8 of IGST Act, 2017, the following are treated as establishments of
distinct persons:

an establishment in India and any other
establishment outside India
an establishment in a State or Union
territory and any other establishment
outside that State or Union territory
establishment in a State or Union
territory and any other establishment
being a business vertical registered
within that State or Union territory

However, a person carrying on business through a branch or an agency or a representational office in
any territory shall be treated as having an establishment in that territory.

According to Section 9 of IGST Act, 2017, in the following cases, the place of supply, shall be deemed to
be in the coastal State or Union territory where the nearest point of the appropriate baseline is located:

where the place
of supply is in
the territorial

where the
waters

location of

the

supplier is

in the
territorial waters

Issued vide reference number PD & PP : GST : 119/2017.

Goods & Services Tax

Educational Series

Issue 120

Special Provision for Payment of Tax by a Supplier of Online

Information and Database Access or Retrieval Services

Section 14 of IGST Act lays down that on supply of online information and database access or retrieval services by
any person located in a non-taxable territory and received by a non-taxable online recipient, the supplier of
services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of
services.

However in the case of supply of online information and database access or retrieval services by any person
located in a non-taxable territory and received by a nontaxable online recipient, an intermediary located in the
non-taxable territory, who arranges or facilitates the supply of such services, shall be deemed to be the recipient
of such services from the supplier of services in non-taxable territory and supplying such services to the non-
taxable online recipient except when such intermediary satisfies the following conditions:

the invoice or customer’s bill or receipt issued or made available by such
intermediary taking part in the supply clearly identifies the service in
question and its supplier in non-taxable territory
the intermediary involved in the supply does not authorise the charge to
the customer or take part in its charge which is that the intermediary
neither collects or processes payment in any manner nor is responsible
for the payment between the non-taxable online recipient and the
supplier of such services
the intermediary involved in the supply does not authorise delivery
the general terms and conditions of the supply are not set by the
intermediary involved in the supply but by the supplier of services

The abovementioned supplier may take a single registration under the Simplified Registration Scheme to be
notified by the Government provided that any person located in the taxable territory representing such supplier
for any purpose in the taxable territory shall get registered and pay integrated tax on behalf of the supplier. Also, if
such supplier does not have a physical presence or does not have a representative for any purpose in the taxable
territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such
person shall be liable for payment of such tax.

Issued vide reference number PD & PP : GST : 120/2017.

Goods & Services Tax

Educational Series

Issue 121

Place of Supply – Online Information and Database

Access or Retrieval Services

Section 13(12) of IGST Act, 2017 lays down the place of supply in case of online information and database access
or retrieval services to be the location of the recipient of services. However, for the purposes of this sub-section,
person receiving such services shall be deemed to be located in the taxable territory, if any two of the following
non contradictory conditions are satisfied:

• the location of address presented by the recipient of services through internet is in the taxable territory
a.

• the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of
services settles payment has been issued in the taxable territory
b.

• the billing address of the recipient of services is in the taxable territory
c.

• the internet protocol address of the device used by the recipient of services is in the taxable territory
d.

• the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory
e.

• the country code of the subscriber identity module card used by the recipient of services is of taxable territory
f.

• the location of the fixed land line through which the service is received by the recipient is in the taxable territory
g.

Issued vide reference number PD & PP : GST : 121/2017.

Goods & Services Tax

Educational Series

Issue 122

The Union Territory Goods & Services Tax Act, 2017

Various important terms under Section 2 of Union Territory Goods & Services Tax Act, 2017 include:

Section 2: In this Act, unless the context otherwise requires—

(1) ‘‘Appointed day’’ means the date on which the provisions of this Act shall come into force;

(2) ‘‘Commissioner’’ means the Commissioner of Union territory tax appointed under section 3;

(3) ‘‘Designated authority’’ means such authority as may be notified by the Commissioner;

(4) ‘‘Exempt supply’’ means supply of any goods or services or both which attracts nil rate of tax or
which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and

Services Tax Act, and includes non-taxable supply;

(5) ‘‘Existing law’’ means any law, notification, order, rule or regulation relating to levy and
collection of duty or tax on goods or services or both passed or made before the commencement
of this Act by Parliament or any Authority or person having the power to make such law,
notification, order, rule or regulation;

(6) ‘‘Government’’ means the Administrator or any Authority or officer authorised to act as

Administrator by the Central Government;

(7) ‘‘Output tax’’ in relation to a taxable person, means the Union territory tax chargeable under
this Act on taxable supply of goods or services or both made by him or by his agent but excludes
tax payable by him on reverse charge basis;

(8) ‘‘Union territory’’ means the territory of —

(i) the Andaman and Nicobar Islands; (ii) Lakshadweep; (iii) Dadra and Nagar Haveli; (iv)

Daman and Diu; (v) Chandigarh; or (vi) other territory.

Explanation—For the purposes of this Act, each of the territories specified in sub-clauses (i) to

(vi) shall be considered to be a separate Union territory

(9) ‘‘Union territory tax’ means the tax levied under this Act.

Issued vide reference number PD & PP : GST : 122/2017.

Goods & Services Tax

Educational Series

Issue 123

Supply of Goods under IGST Act, 2017

Section 11 lays down the Place of Supply of goods imported into or exported from India.

Imported into

Location of

India
importer

Place of Supply
of Goods

Exported from

Location outside

India

India

Section 15 deals with Refund of Integrated Tax paid by an International Tourist on supply of
goods taken out of India by him. It will be as per the rules prescribed in this regard.

Tourist means a person not normally resident in India, who enters India for a stay
of not more than six months for legitimate non immigrant purposes.

Issued vide reference number PD & PP : GST : 123/2017.

Goods & Services Tax

Educational Series

Issue 124

Apportionment of Tax and Settlement of Funds
under IGST Act, 2017

As discussed earlier, Section 17(1) of IGST Act, 2017 deals with how integrated tax paid to the

Central Government is to be apportioned and credited. Section 17(2) deals with balance
amount of integrated tax remaining in the integrated tax account in respect of the supply for
which an apportionment to the Central Government has been done under sub-section (1) shall
be apportioned to:

State where such
supply takes

Central Government where
place
such supply takes place in a

Union territory

Where the place of such supply made by any taxable person cannot be determined separately,
the said balance amount shall be apportioned to:

a.

b.

Central Government in relation
to

Union
territories,
in

Each of the States
proportion to the total supplies
made by such taxable person to
each of such States or Union
territories

Where the taxable person making such supplies is not identifiable, the said balance amount
shall be apportioned to all States and the Central Government in proportion to the amount
collected as State tax or, as the case may be, Union territory tax, by the respective State or, as
the case may be, by the Central Government during the immediately preceding financial year.

Issued vide reference number PD & PP : GST : 124/2017.

Goods & Services Tax

Educational Series

Issue 125

Apportionment of Tax and Settlement of Funds
under IGST Act, 2017

In continuance to provisions of Section 17(1) and 17(2) of IGST Act, 2017 relating to
apportionment of integrated tax, the below mentioned provisions follow:

Section 17(3)

•The provisions of sub-sections (1) and (2) relating to apportionment of integrated tax shall, mutatis
mutandis, apply to the apportionment of interest, penalty and compounding amount realised in
connection with the tax so apportioned

Section17(4)

•Where an amount has been apportioned to the Central Government or a State Government under
sub-section (1) or (2) or (3), amount collected as integrated tax shall stand reduced by an amount
equal to the amount so apportioned and the Central Government shall transfer to the central tax
account or Union territory tax account, an amount equal to the respective amounts apportioned to
the Central Government and shall transfer to the State tax account of the respective States an amount
equal to the amount apportioned to that State, in such manner and within such time as may be
prescribed

Section17(5)

•Any integrated tax apportioned to a State or, as the case may be, to the Central Government on
account of a Union territory, if subsequently found to be refundable to any person and refunded to
such person, shall be reduced from the amount to be apportioned under this section, to such State, or

Central Government on account of such Union territory, in such manner and within such time as may
be prescribed

Issued vide reference number PD & PP : GST : 125/2017.

Goods & Services Tax

Educational Series

Issue 126

Tax Wrongly Collected and Credited

Section 19 of IGST Act, 2017 deals with the provisions of tax which is wrongly collected as
interstate tax being intra state or vice versa.

A registered person who has paid integrated tax on a supply
considered by him to be an inter-State supply, but which is
subsequently held to be an intra-State supply, shall be granted refund
of the amount of integrated tax so paid in such manner and subject to
such conditions as may be prescribed.

A registered person who has paid central tax and State tax or Union
territory tax, as the case may be, on a transaction considered by him
to be an intra-State supply, but which is subsequently held to be an
inter-State supply, shall not be required to pay any interest on the
amount of integrated tax payable.

Issued vide reference number PD & PP : GST : 126/2017.

Goods & Services Tax

Educational Series

Issue 127

Transfer of Input Tax Credit

Section 18 of Integrated Goods & Services Tax, 2017 deals with transfer of Input Tax Credit. It
lays down that on utilisation of credit of integrated tax availed under this Act for payment of:

Central tax in accordance with the provisions of Section

49(5) of the Central Goods and Services Tax Act,2017, the
amount collected as integrated tax shall stand reduced by an
amount equal to the credit so utilised and the Central

Government shall transfer an amount equal to the amount so
reduced from the integrated tax account to the central tax
account in such manner and within such time as may be
prescribed;

Union territory tax in accordance with the provisions of
section 9 of the Union Territory Goods and Services Tax Act,
the amount collected as integrated tax shall stand reduced by
an amount equal to the credit so utilised and the Central

Government shall transfer an amount equal to the amount so
reduced from the integrated tax account to the Union
territory tax account in such manner and within such time as
may be prescribed

State tax in accordance with the provisions of the respective

State Goods and Services Tax Act, the amount collected as
integrated tax shall stand reduced by an amount equal to the
credit so utilised and shall be apportioned to the appropriate

State Government and the Central Government shall transfer
the amount so apportioned to the account of the appropriate

State Government in such manner and within such time as
may be prescribed

Appropriate State in relation to a taxable person, means the State or Union territory where he is
registered or is liable to be registered under the provisions of the Central Goods and Services Tax Act.

Issued vide reference number PD & PP : GST : 127/2017.

Goods & Services Tax

Educational Series

Issue 128

Application of Provisions of

Central Goods & Services Act, 2017

Section 20 of IGST Act,2017 states that subject to the provisions of this Act and the rules made thereunder, the following provisions of Central Goods and Services Tax Act shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as
they apply in relation to central tax as if they are enacted under this Act:

(i)

scope of supply

(ii)

composite supply and mixed supply

(iii)

time and value of supply

(iv)

input tax credit

(v)

registration

(vi)

tax invoice, credit and debit notes

(vii)

accounts and records

(viii)

returns, other than late fee

(ix)

payment of tax

(x)

tax deduction at source

(xi)

collection of tax at source

(xii)

assessment

(xiii)

refunds

(xiv)

audit

(xv)

inspection, search, seizure and arrest

(xvi)

demands and recovery

(xvii)

liability to pay in certain cases

(xviii) advance ruling

(xix)

appeals and revision

(xx)

presumption as to documents

(xxi)

offences and penalties

(xxii)

job work

(xxiii) electronic commerce

(xxiv)

transitional provisions and

(xxv)

miscellaneous provisions including the provisions relating to the imposition of interest and penalty

For the purposes of this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law
for the time being in force other than this Act, and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier.

In cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods and Services Tax Act
or the Union Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the sum total of the said penalties.

Issued vide reference number PD & PP : GST : 128/2017.

Goods & Services Tax

Educational Series

Issue 129

Import of Services made on or after the Appointed Day

Section 21 of Integrated Goods & Services Tax Act, 2017 lays down provisions in relation to
import of services made on or after the appointed day.

Import of services made on or after the appointed day shall be liable to tax under the
provisions of IGST regardless of whether the transactions for such import of services had been
initiated before the appointed day.

Few points to be noted are:

It is made clear that if the tax on such import of services had been paid in full
under the previous law, no tax shall be payable on such import under this Act

If the tax on such import of services had been paid in part under the previous
law, the balance amount of tax shall be payable on such import under this Act

For the purposes of this section, a transaction shall be deemed to have been
initiated before the appointed day if either the invoice relating to such supply
or payment, either in full or in part, has been received or made before the
appointed day

Issued vide reference number PD & PP : GST : 129/2017.

Goods & Services Tax

Educational Series

Issue 130

Power to make Rules and Regulations

Section 22 of Integrated Goods & Services tax Act, 2017 decides the Power to make Rules and

Regulations where the Government may, on the recommendations of the Council, by
notification, make rules for carrying out the provisions of this Act.

Without prejudice to the generality of the provisions of sub-section (1), the Government may
make rules for all or any of the matters which by this Act are required to be, or may be,
prescribed or in respect of which provisions are to be or may be made by rules.

Power to make rules conferred by
this section shall include the power
to give retrospective effect to the
rules or any of them from a date not
earlier than the date on which the
provisions of this Act come into
force

Any rules made under sub-section

(1) may provide that a contravention
thereof shall be liable to a penalty not
exceeding ten thousand rupees

Issued vide reference number PD & PP : GST : 130/2017.

Goods & Services Tax

Educational Series

Issue 131

Laying of Rules, Regulations and Notifications

Section 24 of Integrated GST Act, 2017 lays down the procedure as under :

Every rule made by the Government, every
regulation made by the Board and every
notification issued by the Government
under this Act, shall be laid, as soon as may
be, after it is made or issued, before each

House of Parliament, while it is in session,
for a total period of thirty days which may
be comprised in one session or in two or
more successive sessions, and if
before the expiry of the session immediately
following the session or the successive
sessions aforesaid, both Houses agree in
making any modification in the rule or
regulation or in the notification, as the case
may be, or both Houses agree that the rule
or regulation or the notification should not
be made, the rule or regulation or
notification, as the case may be, shall
thereafter have effect only in such modified
form or be of no effect

Any such modification or annulment shall be without prejudice to the validity of anything
previously done under that rule or regulation or notification.

Issued vide reference number PD & PP : GST : 131/2017.

Goods & Services Tax

Educational Series

Issue 132

Removal of Difficulties

Section 25 of the Integrated Goods & Services Tax, 2017 states that if any difficulty
arises in giving effect to any provision of this Act, the Government may, on the
recommendations of the Council, by a general or a special order published in the Official

Gazette, make such provisions not inconsistent with the provisions of this Act or the
rules or regulations made thereunder, as may be necessary or expedient for the
purpose of removing the said difficulty.

However no such order shall be made after the expiry of a period of three years from
the date of commencement of this Act and every order made under this section shall be
laid, as soon as may be, after it is made, before each House of Parliament.

With regard to appointment and authorization of officers under IGST Act, 2017, as given
under Section 3 and Section 4 of IGST Act, 2017, the Board may appoint such central
tax officers as it thinks fit for exercising the powers under this Act.

The officers appointed under the State Goods and Services Tax Act or the Union

Territory Goods and Services Tax Act are authorised to be the proper officers for the
purposes of this Act, subject to such exceptions and conditions as the Government shall,
on the recommendations of the Council, by notification, specify.

Issued vide reference number PD & PP : GST : 132/2017.

Goods & Services Tax

Educational Series

Issue 133

Powers of Officers under Union Territory

Goods & Services Tax, 2017

Section 5 of UTGST Act, 2017 deals with Powers of Officers under the Act, which are as under:

(1) Subject to such conditions and
limitations as the Commissioner

(2) An officer of a Union territory
may impose, an officer of the
tax may exercise the powers and

Union territory tax may exercise
discharge the duties conferred or
the powers and discharge the
imposed under this Act on any
duties conferred or imposed on
other officer of a Union territory
him under this Act
tax who is subordinate to him

(3) The Commissioner may,

(4) Notwithstanding anything
subject to such conditions and
contained in this section, an
limitations as may be specified in

Appellate Authority shall not
this behalf by him, delegate his
exercise the powers and discharge
powers to any other officer
the duties conferred or imposed
subordinate to him
on any other officer of Union
territory tax

Issued vide reference number PD & PP : GST : 133/2017.

Goods & Services Tax

Educational Series

Issue 134

Authorisation of Officers of Central Tax as Proper Officer
in UTGST Act, 2017

Section 6 of UTGST Act, 2017 deals with Authorisation of officers of central tax as proper
officer in certain circumstances, which include:

•Without prejudice to the provisions of this Act, the officers appointed
under the Central Goods and Services Tax Act are authorised to be the
proper officers for the purposes of this Act, subject to such conditions

(1)

as the Government shall, on the recommendations of the Council, by
notification, specify

•Subject to the conditions specified in the notification issued under sub-
section (1),

•(a) where any proper officer issues an order under this Act, he shall
also issue an order under the Central Goods and Services Tax Act, as
authorised by the said Act under intimation to the jurisdictional
officer of central tax

(2)

•(b) where a proper officer under the Central Goods and Services Tax

Act has initiated any proceedings on a subject matter, no proceedings
shall be initiated by the proper officer under this Act on the same
subject matter

•Any proceedings for rectification, appeal and revision, wherever
applicable, of any order passed by an officer appointed under this Act,

(3)

shall not lie before an officer appointed under the Central Goods and

Services Tax Act.

Issued vide reference number PD & PP : GST : 134/2017.

Goods & Services Tax

Educational Series

Issue 135

Administration under UTGST Act, 2017

The Union Territory Goods & Services Tax Act, 2017 was enacted by Parliament in the

Sixty-eighth Year of the Republic of India.

This Act extends to the Union territories of the Andaman and Nicobar Islands,

Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.

Section

Section

3

The Administrator may,

4

The Administrator may,
by order, authorise any
by notification, appoint
officer to appoint officers

Commissioners and such
of Union territory tax
other class of officers as
below
the
rank
of
may be required for

Assistant Commissioner
carrying out the purposes
of Union territory tax for
of this Act and such
the administration of this
officers shall be deemed

Act.

to be proper officers for
such purposes as may be
specified therein

Issued vide reference number PD & PP : GST : 135/2017.

Goods & Services Tax

Educational Series

Issue 136

Levy & Collection of Tax

Section 7 of UTGST Act, 2017 deals with the levy and collection of tax under UTGST Act, 2017.

(1) Subject to the provisions of sub-section (2), there
shall be levied a tax called the Union territory tax on all
intra-State supplies of goods or services or both, except
on the supply of alcoholic liquor for human
consumption, on the value determined under section 15
of the Central Goods and Services Tax Act and at such
rates, not exceeding twenty per cent., as may be notified
by the Central Government on the recommendations of
the Council and collected in such manner as may be
prescribed and shall be paid by the taxable person.

(2) The Union territory tax on the supply of petroleum
crude, high speed diesel, motor spirit (commonly known
as petrol), natural gas and aviation turbine fuel shall be
levied with effect from such date as may be notified by the

Central Government on the recommendations of the

Council.

(3)

The

Central

Government
may,
on
the
recommendations of the Council, by notification, specify
categories of supply of goods or services or both, the tax
on which shall be paid on reverse charge basis by the
recipient of such goods or services or both and all the
provisions of this Act shall apply to such recipient as if he
is the person liable for paying the tax in relation to the
supply of such goods or services or both.

Issued vide reference nu

mber PD & PP : GST : 136/2017.

Goods & Services Tax

Educational Series

Issue 137

Levy & Collection of Tax

Section 7 of UTGST Act, 2017 deals with the levy and collection of tax under UTGST Act, 2017.

(4) The Union territory tax in respect of the
supply of taxable goods or services or both by a
supplier, who is not registered, to a registered
person shall be paid by such person on reverse
charge basis as the recipient and all the
provisions of this Act shall apply to such
recipient as if he is the person liable for paying
the tax in relation to the supply of such goods or
services or both.

(5) The Central Government may, on the
recommendations of the Council, by
notification, specify categories of services the
tax on intra-State supplies of which shall be
paid by the electronic commerce operator if
such services are supplied through it, and all
the provisions of this Act shall apply to such
electronic commerce operator as if he is the
supplier liable for paying the tax in relation to
the supply of such services

Where an electronic commerce operator does not have a physical presence in the taxable
territory, any person representing such electronic commerce operator for any purpose in the
taxable territory shall be liable to pay tax.

Also, where an electronic commerce operator does not have a physical presence in the taxable
territory and also he does not have a representative in the said territory, such electronic
commerce operator shall appoint a person in the taxable territory for the purpose of paying tax
and such person shall be liable to pay tax.

Issued vide reference number PD & PP : GST : 137/2017.

Goods & Services Tax

Educational Series

Issue 138

Power to Grant Exemption from Tax

Section 8 of UTGST Act, 2017 lays down the Power to grant exemption from tax which reads as under:

•Where the Central Government is satisfied that it is necessary in
the public interest so to do, it may, on the recommendations of the

Council, by notification, exempt generally either absolutely or
subject to such conditions as may be specified therein, goods or

8(1) services or both of any specified description from the whole or any
part of the tax leviable thereon with effect from such date as may
be specified in such notification.

•Where the Central Government is satisfied that it is necessary
in the public interest so to do, it may, on the recommendations
of the Council, by special order in each case, under

8(2) circumstances of an exceptional nature to be stated in such
order, exempt from payment of tax any goods or services or
both on which tax is leviable

•The Central Government may, if it considers necessary or expedient
so to do for the purpose of clarifying the scope or applicability of any
notification issued under sub-section (1) or order issued under sub-
section (2), insert an explanation in such notification or order, as the

8(3) case may be, by notification at any time within one year of issue of the
notification under sub-section (1) or order under sub-section (2), and
every such explanation shall have effect as if it had always been the
part of the first such notification or order, as the case may be

•Any notification issued by the Central Government under sub-
section (1) of section 11 or order issued under sub-section (2)

of the said section of the Central Goods and Services Tax Act

8(4) shall be deemed to be a notification or, as the case may be, an
order issued under this Act

For the purposes of this section, where an exemption in respect of any goods or services or both from
the whole or part of the tax leviable thereon has been granted absolutely, the registered person
supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such
supply of goods or services or both.

Issued vide reference number PD & PP : GST : 138/2017.

Goods & Services Tax

Educational Series

Issue 139

Payment of Tax

Section 9 of the Union Territory Goods & Services Tax Act, 2017 lays down the provisions
relating to Payment of Tax.

The amount of input tax credit available in the electronic credit ledger of the registered person
on account of:

(a) integrated tax shall first
be utilised towards payment

(b) the Union territory tax
of integrated tax and the
shall first be utilised
amount remaining, if any,
towards
payment
of

(c) the Union territory
may be utilised towards the

Union territory tax and
tax shall not be utilised
payment of central tax and
the amount remaining, if
towards payment of

State tax, or as the case may
any, may be utilised
central tax.

be, Union territory tax, in
towards
payment
of
that order
integrated tax

Issued vide reference number PD & PP : GST : 139/2017.

Goods & Services Tax

Educational Series

Issue 140

SECTION 10, 11 of Union Territory

Goods & Services Tax Act, 2017

Section 10 with regard to transfer of Input Tax Credit states that for utilisation of input tax
credit of Union territory tax for payment of tax dues under the Integrated Goods and Services

Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods
and Services Tax Act, as reflected in the valid return furnished under sub-section (1) of section

39 of the Central Goods and Services Tax Act, the amount collected as Union territory tax shall
stand reduced by an amount equal to such credit so utilised and the Central Government shall
transfer an amount equal to the amount so reduced from the Union territory tax account to the
integrated tax account in such manner and within such time as may be prescribed.

Section 11 cover provisions related to officers required to assist proper officers which are as
under

(1) All officers of

Police, Railways,

(2) The Government

Customs, and those
may, by notification,
officers engaged in
empower and
the collection of land
require any other
revenue, including
class of officers to
village officers, and
assist the proper
officers of central tax
officers in the
and officers of the
implementation of

State tax shall assist
this Act when called
the proper officers in
upon to do so by the
the implementation

Commissioner
of this Act

Issued vide reference nu

mber PD & PP : GST : 140/2017.

Goods & Services Tax

Educational Series

Issue 141

Demands & Recovery under UTGST Act, 2017

Section 12 of the Union Territory Goods & Services Tax Act, 2017 deals with the provisions of

Tax wrongfully collected and paid to the Central Government or Union Territory Government.

The provisions state that:

(1) A registered person who has paid the
central tax and the Union territory tax on
a transaction considered by him to be an
intra-State
supply,
but
which
is
subsequently held to be an inter-State
supply, shall be refunded the amount of
taxes so paid in such manner and subject
to such conditions as may be prescribed

(2) A registered person who has
paid integrated tax on a transaction
considered by him to be an inter-

State
supply,
but
which
is
subsequently held to be an intra-

State supply, shall not be required to
pay any interest on the amount of
the central tax and the Union
territory tax payable

Issued vide reference number PD & PP : GST : 141/2017.

Goods & Services Tax

Educational Series

Issue 142

Recovery of Tax under Union Territory

Goods & Services Act, 2017

Section 13 of Union Territory Goods & Services Tax Act, 2017 covers the provisions of

Recovery of Tax. The following are the provisions:

(1) Where any amount of tax, interest or penalty is payable by a person to
the Government under any of the provisions of this Act or the rules made
thereunder and which remains unpaid, the proper officer of central tax,
during the course of recovery of said tax arrears, may recover the amount
from the said person as if it were an arrear of central tax and credit the
amount so recovered to the account of the Government under the
appropriate head of Union terrirtory tax

(2) Where the amount recovered under sub-section (1) is less than the
amount due to the Government under this Act and the Central Goods
and Services Tax Act, the amount to be credited to the account of the

Government shall be in proportion to the amount due as Union
territory tax and central tax

Issued vide reference number PD & PP : GST : 142/2017.

Goods & Services Tax

Educational Series

Issue 143

Advance Ruling

Section 14 of the Union Territory Goods & Services Tax Act, 2017 contains the provisions for

Advance Ruling. In this Chapter, unless the context otherwise requires, the following terms
will be defined as:

‘ Advance ruling’ means a decision provided by

Authority or Appellate Authority to an applicant
on matters or on questions specified in section

97(2) or section 100(1) of the CGST Act, in
relation to the supply of goods or services or both
being undertaken or proposed to be undertaken
by the applicant

‘ Appellate Authority’’ means the Appellate

Authority for Advance Ruling constituted under
section 16

‘ Applicant’ means any person registered or
desirous of obtaining registration under this Act

‘ Application’ means an application made to the

Authority under sub-section (1) of section 97 of
the Central Goods and Services Tax Act

‘ Authority’’ means the Authority for Advance

Ruling, constituted under section 15

Issued vide reference number PD & PP : GST : 143/2017.

Goods & Services Tax

Educational Series

Issue 144

Constitution of Authority for Advance Ruling under

UTGST Act, 2017

Section 15 - Constitution
of Authority for Advance

Ruling

The Central Government
shall, by notification,

The qualifications, the
constitute an Authority to
method of appointment of
be known as the (name of

The Authority shall
the members and the
the Union territory)

consist of :

terms and conditions of

Authority for Advance
their service shall be such

Ruling
as may be prescribed

One member from

One member from amongst
amongst the officers of
the officers of Union
central tax; and
territory tax, to be appointed
by the Central Government

The Central Government may, on the recommendations of the Council, notify any Authority
located in any State or any other Union territory to act as the Authority for the purposes of this

Act.

Issued vide reference nu

mber PD & PP : GST : 144/2017.

Goods & Services Tax

Educational Series

Issue 145

Constitution of Appellate Authority for Advance Ruling

Section 16 of the Union Territory Goods & Services Tax Act, 2017 deals with Constitution of

Authority for Advance Ruling. The provisions read as:

Central Government shall, by notification,
constitute an Appellate Authority to be known
as the (name of the Union territory) Appellate

Authority for Advance Ruling for Goods and

Services Tax for hearing appeals against the
advance ruling pronounced by the Advance

Ruling Authority

CONSTITUTION OF

APPELLATE

AUTHORITY FOR

ADVANCE RULING

Chief Commissioner of
central tax as designated
by the Board; and

The Appellate

Authority shall
consist of

Commissioner of Union
territory tax having
jurisdiction over the
applicant

Central Government may, on the recommendations of the Council, notify any Appellate

Authority located in any State or any other Union territory to act as the Appellate Authority for
the purposes of this Act.

Issued vide reference nu

mber PD & PP : GST : 145/2017.

Goods & Services Tax

Educational Series

Issue 146

Transitional Provisions

Section 17 of Union Territory Goods & Services Tax Act, 2017 deals with Migration of Existing

Tax Payers.

•On and from the appointed day, every person registered under any of the
existing laws and having a valid Permanent Account Number shall be
issued a certificate of registration on provisional basis, subject to such
conditions and in such form and manner as may be prescribed, which

(1) unless replaced by a final certificate of registration under sub-section (2),
shall be liable to be cancelled if the conditions so prescribed are not
complied with

•The final certificate of registration shall be granted in such form and

(2) manner and subject to such conditions as may be prescribed

•The certificate of registration issued to a person under sub-section (1) shall
be deemed to have not been issued if the said registration is cancelled in
pursuance of an application filed by such person that he was not liable to

(3) registration under section 22 or section 24 of the Central Goods and

Services Tax Act

Issued vide reference number PD & PP : GST : 146/2017.

Goods & Services Tax

Educational Series

Issue 147

Power to Make Rules

Section 22 of Union Territory Goods & Services Tax Act, 2017 lays down the Powers to Make

Rules under the Act. The provisions of the Section lay down:

(1)

(2)

(3)

(4)

•The Central

•Without

•The power

•Any
rules

Government
prejudice to
to
make
made under
may, on the
the
rules
sub-section
recommend
generality of
conferred

(1)

may
ations of the
the
by
this
provide that

Council, by
provisions
section shall
a
notification,
of
sub-
include the
contraventi
make rules
section (1),
power
to
on thereof
for carrying
the Central
give
shall
be
out
the

Government
retrospectiv
liable to a
provisions
may make
e effect to
penalty not
of this Act
rules for all
the rules or
exceeding
or any of the
any of them
ten
matters
from a date
thousand
which
by
not earlier
rupees
this Act are
than
the
required to
date
on
be, or may
which
the
be,
provisions
prescribed
of this Act
or in respect
come
into
of
which
force
provisions
are to be or
may
be
made
by
rules

Issued vide reference nu

mber PD & PP : GST : 147/2017.

Goods & Services Tax

Educational Series

Issue 148

Notification No. 8/2017 – Integrated Tax

Notification No. 8/2017 – Integrated Tax was issued on 14th September, 2017 wherein,
in exercise of the powers conferred by section 20 of the Integrated Goods and Services

Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the

“said Act”), the Central Government, on the recommendations of the Council, hereby
specifies the persons making inter-State taxable supplies of handicraft goods as the
category of persons exempted from obtaining registration under the aforesaid Act.

Aggregate value of such supplies, to be computed on all India basis, should not exceed an
amount of twenty lakh rupees in a financial year. The aggregate value of such supplies,
to be computed on all India basis, does not exceed an amount of ten lakh rupees in case
of Special Category States, other than the State of Jammu and Kashmir.

The persons making inter-State taxable supplies mentioned in the preceding paragraph
shall be required to:

a. obtain a Permanent Account Number; and

b. generate an e-way bill in accordance with the provisions of rule 138 of the

Central Goods and Services Tax Rules, 2017.

Explanation - For the purposes of this notification, the expression “handicraft goods”

means the products mentioned in the Notification Table along with the Harmonized

System of Nomenclature (HSN) code, when made by the craftsmen predominantly by
hand even though some machinery may also be used in the process.

Issued vide reference number PD &PP: GST : 148/2017.

Goods & Services Tax

Educational Series

Issue 149

Notification No. 9/2017 – Integrated Tax

Notification Number 9/2017- Integrated Goods & Services Tax dated October 13, 2017
was released wherein, in exercise of the powers conferred by section 20 of the

Integrated Goods and Services Tax Act, 2017 read with sub-section (2) of section 23 of
the Central Goods and Services Tax Act, 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.8/2017- Integrated Tax, dated September 14th, 2017. In the said
notification, the following changes were made:

A. For serial number 9 and the entries relating thereto, the following shall be substituted,
namely:-

9.

Textile

(handloom
products),

Including 50, 58, 61,

Handmade shawls, stoles and

62, 63”

scarves

B. After serial number 28 and the entries relating thereto, the following shall be inserted,
namely:-

29

Chain stitch

Any Chapter

30

Crewel, namda, gabba

Any Chapter

31

Wicker willow products

Any Chapter

32

Toran

Any Chapter

33

Articles made of shola

Any Chapter

Issued vide reference number PD & PP : GST : 149/2017.

Goods & Services Tax

Educational Series

Issue 150

Notification No. 47/2017 – Central Tax (Rate)

Notification Number 47/2017- Central Tax (Rate) dated November 14, 2017 came into effect from

November 15, 2017 wherein, in exercise of the powers conferred by Section 11(1) of the Central Goods
and Services Tax Act, 2017, the Central Government, on being satisfied that it is necessary in the public
interest so to do, on the recommendations of the Council, made the following further amendments in
the Notification No.12/2017- Central Tax (Rate), dated the 28th June, 2017, namely:-

In the said notification, in the Table, -

(a) against serial number 11A, for the entry in column (3), the following entry shall be substituted
namely: - “Service provided by Fair Price Shops to Central Government, State Government or

Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public

Distribution System against consideration in the form of commission or margin.”

(b) the serial number 11B and the entries relating thereto, shall be omitted;

(c) after serial number 79 and the entries relating thereto, the following serial number and entries
shall be inserted namely: -

(1)

(2)

(3)

(4)

(5)

79A

Heading 9996

Services by way of Nil

Nil
admission
to
a
protected
monument
so
declared under the

Ancient Monuments
and Archaeological

Sites and Remains

Act 1958 (24 of

1958) or any of the

State Acts, for the
time being in force

Issued vide reference nu

mber PD & PP : GST : 150/2017.

Goods & Services Tax

Educational Series

Issue 151

Notification No. 43/2017 – Central Tax (Rate)

Notification Number 43/2017- Central Tax (Rate) dated November 14, 2017 seeks to
amend Notification No.4/2017- Central Tax (Rate), dated the 28th June, 2017. The

Notification came into effect from November 15, 2017. The same notifies that in
exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods
and Services Tax Act, 2017, the Central Government, on the recommendations of the

Council, hereby makes the following amendments in Notification No. 4/2017 namely:-

In the said notification, in the TABLE, - (i) after Sl. No. 4 and the entries relating thereto,
the following serial number and the entries shall be inserted, namely: -

4A

5201

Raw cotton

Agriculturist

Any registered
person

The principal notification No.4/2017-Central Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, and last amended by Notification No. 36/2017-Central

Tax (Rate) dated 13th October, 2017 published in the Gazette of India.

Issued vide reference number PD & PP : GST : 151/2017.

Goods & Services Tax

Educational Series

Issue 152

Notification No.44/2017- Central Tax (Rate)

Notification Number 44/2017- Central Tax (Rate) dated November 14,2017 was
released which stands applicable with effect from November 15,2017 whereby, 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, the Central Government, on
the recommendations of the Council, hereby makes the following further amendments
in the notification No.5/2017-Central Tax (Rate) of the Government of India in the

Ministry of Finance , dated the 28th June, 2017, namely:-

In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the
following entries shall be substituted, namely:

6A

5608

Knotted netting of twine, cordage or rope;
made up fishing nets and other made up
nets, of textile materials

6B

5801

Corduroy fabrics

6C

5806

Narrow woven fabrics, other than goods of
heading 5807; narrow fabrics consisting of
warp without weft assembled by means of
an adhesive (bolducs)

The principal notification No.5/2017-Central Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India and last amended vide notification No. 29/2017-

Central Tax(Rate) dated 22nd September, 2017.

Issued vide reference number PD & PP : GST : 152/2017.

Goods & Services Tax

Educational Series

Issue 153

Circular No. 27/01/2018-GST

Circular No. 27/01/2018 was released on January 4,2018 which contains clarifications regarding levy
of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema,
homestays, printing, legal services etc. Representations were received from trade and industry for
clarification on certain issues regarding levy of GST on supply of services. The FAQs are as under:

S.No. Questions/Clarifications Sought

Clarifications

1. 1.

1. Will GST be charged on actual tariff or 1. Declared or published tariff is relevant only for
declared tariff for accommodation determination of the tax rate slab. GST will be
services?

payable on the actual amount charged (transaction

2. What will be GST rate if cost goes up value).

(more than declared tariff) owing to 2. GST rate would be determined according to
additional bed?

declared tariff for the room, and GST at the rate so

3. Where will the declared tariff be determined would be levied on the entire amount
published?

charged from the customer. For example, if the

4. Same room may have different tariff declared tariff is Rs. 7000 per unit per day but the
at different times depending on amount charged from the customer on account of
season or flow of tourists as per extra bed is Rs. 8000, GST shall be charged at 18%
dynamic pricing. Which rate to be on Rs. 8000.

used then?

3. Tariff declared anywhere, say on the websites

5. If tariff changes between booking and through which business is being procured or printed
actual usage, which rate will be used? on tariff card or displayed at the reception will be

6. GST at what rate would be levied if an the declared tariff. In case different tariff is declared
upgrade is provided to the customer at different places, highest of such declared tariffs
at a lower rate?

shall be the declared tariff for the purpose of levy of

GST.

4. In case different tariff is declared for different
seasons or periods of the year, the tariff declared for
the season in which the service of accommodation is
provided shall apply.

5. Declared tariff at the time of supply would apply.

6. If declared tariff of the accommodation provided
by way of upgrade is Rs 10000, but amount charged
is Rs 7000, then GST would be levied @ 28% on Rs

7000/-.

Source: http://cbec.gov.in/resources//htdocs-cbec/gst/circularno-27-gst.pdf

Issued vide reference number PD & PP : GST : 153/2017.

Goods & Services Tax

Educational Series

Issue 154

Circular No. 27/01/2018-GST

Circular No. 27/01/2018 was released on January 4,2018 which contains clarifications
regarding levy of GST on accommodation services, betting and gambling in casinos, horse
racing, admission to cinema, homestays, printing, legal services etc. The FAQs are as under:

S.No. Questions/Clarifications Sought

Clarifications

2.

Vide notification No. 11/2017-Central Tax Relevant part of entry 34 of the said CGST

(Rate) dated the 28th June 2017 entry 34, GST notification reads as under: “Heading 9996
on the service of admission into casino under (Recreational, cultural and sporting services) –

Heading 9996 (Recreational, cultural and (iii) Services by way of admission to
sporting services) has been levied @ 28%. entertainment events or access to amusement

Since the Value of supply rule has not facilities including exhibition of cinematograph
specified the method of determining taxable films, theme parks, water parks, joy rides,
amount in casino, Casino Operators have been merry-go rounds, go carting, casinos, race-
informed to collect 28% GST on gross amount course, ballet, any sporting event such as Indian
collected as admission charge or entry fee. Premier

League
and
the
like

14%

The method of levy adopted needs to be (iv)…

clarified.

(v) Gambling - 14 %” As is evident from the
notification, “entry to casinos” and “gambling”

are two different services, and GST is leviable at

28% on both these services (14% CGST and

14% SGST) on the value determined as per
section 15 of the CGST Act. Thus, GST @ 28%
would apply on entry to casinos as well as on
betting/ gambling services being provided by
casinos on the transaction value of betting, i.e.

the total bet value, in addition to GST levy on
any other services being GST provided by the
casinos (such as services by way of supply of
food/ drinks etc. at the casinos). Betting, in pre-

GST regime, was subjected to betting tax on full
bet value.

Source: http://cbec.gov.in/resources//htdocs-cbec/gst/circularno-27-gst.pdf

Issued vide reference number PD & PP : GST : 154/2017.

Goods & Services Tax

Educational Series

Issue 155

Circular No. 27/01/2018-GST

Circular No. 27/01/2018 was released on January 4,2018 which contains clarifications regarding levy
of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema,
homestays, printing, legal services etc. The FAQs are as under:

S.No. Questions/Clarifications Sought

Clarifications

3.

The provision in rate schedule notification No. 11/2017-

GST would be leviable on the entire bet value i.e.

Central Tax (Rate) dated the 28th June 2017 does not total of face value of any or all bets paid into the
clearly state the tax base to levy GST on horse racing. This totalisator or placed with licensed book makers, as
may be clarified.

the case may be. Illustration: If entire bet value is

Rs. 100, GST leviable will be Rs. 28/-

4.

1. Whether for the purpose of entries at Sl. Nos. 34(ii) 1. Price/ declared tariff does not include taxes.

[admission to cinema] and 7(ii)(vi)(viii) [Accommodation 2. Room rent in hospitals is exempt.

in hotels, inns, etc.], of notification 11/2017-CT (Rate)

dated 28th June 2017, price/ declared tariff includes the 3. Any service by way of serving of food or drinks
tax component or not?

including by a bakery qualifies under section 10 (1)

(b) of CGST Act and hence GST rate of composition

2. Whether rent on rooms provided to in-patients is levy for the same would be 5%.

exempted? If liable to tax, please mention the entry of CGST

Notification 11/2017- CT(Rate)

3. What will be the rate of tax for bakery items supplied
where eating place is attached - manufacturer for the
purpose of composition levy?

5.

Whether homestays providing accommodation through an Notification No. 17/2017-Central Tax (Rate), has

Electronic Commerce Operator(ECO), below threshold been issued making ECOs liable for payment of GST
limit are exempt from taking registration?

in case of accommodation services provided in
hotels, inns guest houses or other commercial
places meant for residential or lodging purposes
provided by a person having turnover below Rs. 20
lakhs (Rs. 10 lakhs in special category states) per
annum and thus not required to take registration
under section 22(1) of CGST Act. Such persons, even
though they provide services through ECO, are not
required to take registration in view of section

24(ix) of CGST Act, 2017.

Source: http://cbec.gov.in/resources//htdocs-cbec/gst/circularno-27-gst.pdf

Issued vide reference number PD & PP : GST : 155/2017.

Goods & Services Tax

Educational Series

Issue 156

Circular No. 27/01/2018-GST

Circular No. 28/01/2018 was released on January 4,2018 which contains clarifications regarding levy
of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema,
homestays, printing, legal services etc. The FAQs are as under:

S.No. Questions/Clarifications Sought

Clarifications

6.

To clarify whether supply in the situations listed The supply of books shall be treated as
below shall be treated as a supply of goods or supply of goods as long as the supplier
supply of service:

owns the books and has the legal rights to
sell those books on his own account.

1. The books are printed/ published/ sold on
procuring copyright from the author or his legal
heir. [e.g. White Tiger Procures copyright from

Ruskin Bond]

2. The books are printed/ published/ sold against a
specific brand name. [e.g. Manorama Year Book]

3. The books are printed/ published/ sold on paying
copyright fees to a foreign publisher for publishing

Indian edition (same language) of foreign books.

[e.g. Penguin (India) Ltd. pays fees to Routledge

(London)] The books are printed/ published/ sold
on paying copyright fees to a foreign publisher for
publishing Indian language edition (translated).

[e.g. Ananda Publishers Ltd. pays fees to Penguin

(NY)]

7.

Whether legal services other than representational Yes. In case of legal services including
services provided by an individual advocate or a representational services provided by an
senior advocate to a business entity are liable for advocate including a senior advocate to a

GST under reverse charge mechanism?

business entity, GST is required to be paid
by the recipient of the service under
reverse charge mechanism, i.e. the business
entity

Source: http://cbec.gov.in/resources//htdocs-cbec/gst/circularno-27-gst.pdf

Issued vide reference nu

mber PD & PP : GST : 156/2017.

Goods & Services Tax

Educational Series

Issue 157

Chapter IX - Miscellaneous

Section 21 of the Union Territory Goods & Services Tax Act, 2017 provides a list of the provisions of the Central

Goods and Services Tax Act, which shall, mutatis mutandis, apply to Union Territory Goods & Services Tax Act,

2017 subject to the following modifications and alterations which the Central Government considers necessary
and desirable to adapt those provisions to the circumstances, namely:—

•references to ‘ this Act’’ shall be deemed to be references to ‘ the Union Territory Goods

(i)

and Services Tax Act, 2017’’

•references to ‘ Commissioner’ shall be deemed to be references to ‘ Commissioner’ of

(ii)

Union territory tax as defined in clause (2) of section 2 of this Act

•references to ‘ officers of central tax’ shall be deemed to be references to ‘ officers of

(iii)

Union territory tax’’

•references to ‘ central tax’’ shall be deemed to be references to ‘ Union territory tax’’ and

(iv)

vice versa

•references to ‘ Commissioner of State tax or Commissioner of Union territory tax’’ shall be

(v)

deemed to be references to ‘ Commissioner of central tax’’

•references to ‘ State Goods and Services Tax Act or Union Territory Goods and Services

(vi)

Tax Act’’ shall be deemed to be references to ‘ Central Goods and Services Tax Act"

•references to ‘ State tax or Union territory tax’’ shall be deemed to be references to

(vii)

‘ central tax’’

Issued vide reference number PD & PP : GST : 157/2017.

Goods & Services Tax

Educational Series

Issue 158

Chapter IX - Miscellaneous

Section 21 of the Union Territory Goods & Services Tax Act, 2017 provides a list of the
provisions of the Central Goods and Services Tax Act, which shall, mutatis mutandis, apply to

Union Territory Goods & Services Tax Act, 2017 subject to modifications and alterations which
the Central Government considers necessary and desirable to adapt those provisions to the
circumstances. The provisions included, relate to:

(i)scope of supply;

(iv) time and value of supply;

(vii) tax invoice, credit and debit

(ii) composition levy;
notes;

(v) input tax credit;

(iii) composite supply and mixed

(viii) accounts and records;
supply;

(vi) registration;

(ix) returns;

(xvi) inspection, search, seizure and

(x) payment of tax;

(xiii) assessment;
arrest;

(xi) tax deduction at source;

(xiv) refunds;

(xvii) demands and recovery;

(xii) collection of tax at source;

(xv) audit;

(xviii) liability to pay in certain
cases;

(xxv) settlement of funds;

(xix) advance ruling;

(xxii) offences and penalties;

(xxvi) transitional provisions;

(xx) appeals and revision;

(xxiii) job work;

(xxvii) miscellaneous provisions
including the provisions relating to

(xxi) presumption as to documents;

(xxiv) electronic commerce;
the imposition of interest and
penalty

Issued vide reference number PD & PP : GST : 158/2017.

Goods & Services Tax

Educational Series

Issue 159

Powers under UTGST Act, 2017

>

Section 23 lays

> Section 24 establishes that:

down
that
the

Every rule made by the Central

Board
may,
by

Government, every regulation made by
notification, make
the Board and every notification issued
regulations
by the Central Government under this
consistent with this

Act, shall be laid, as soon as may be,

Act and the rules
after it is made or issued, before each
made thereunder to

House of Parliament, while it is in
session, for a total period of thirty days
carry
out
the
which may be comprised in one session
purposes of this Act
or in two or more successive sessions,
and if, before the expiry of the session
immediately following the session or the
successive sessions aforesaid, both

Houses
agree
in
making
any
modification in the rule or regulation or
in the notification, as the case may be, or
both Houses agree that the rule or
regulation or the notification should not
be made, the rule or regulation or
notification, as the case may be, shall
thereafter have effect only in such
modified form or be of no effect, as the
case may be; so, however, that any such
modification or annulment shall be
without prejudice to the validity of
anything previously done under that
rule or regulation or notification, as the
case may be.

Issued vide reference number PD & PP : GST : 159/2017.

Goods & Services Tax

Educational Series

Issue 160

Recommendations made on GST R

ate changes on services
by the 25th GST Council Meeting

The Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi on January

18, 2018. The Council has recommended many relief measures regarding GST rates on goods and services
covering many sectors and commodities. The Council has also recommended issuance of certain clarifications on
issues relating to GST rates and taxability of certain goods and services.

(A) Exemptions / Changes in GST Rates / ITC Eligibility Criteria

To extend GST exemption on Viability Gap Funding (VGF) for a period of 3 years from the date of commencement

1. of RCS airport from the present period of one year.

2. To exempt supply of services by way of providing information under RTI Act, 2005 from GST.

To exempt legal services provided to Government, Local Authority, Governmental Authority and Government

3. Entity.

4. To reduce GST rate on construction of metro and monorail projects (construction, erection, commissioning or
installation of original works) from 18% to 12%.

5. To levy GST on the small housekeeping service providers, notified under section 9 (5) of GST Act, who provide
housekeeping service through ECO, @ 5% without ITC.

6. To reduce GST rate on tailoring service from 18% to 5%.

To reduce GST rate on services by way of admission to theme parks, water parks, joy rides, merry-go-rounds, go-

7. carting and ballet, from 28% to 18%.

To grant following exemptions:

(i) To exempt service by way of transportation of goods from India to a place outside India by air;

8. (ii) To exempt service by way of transportation of goods from India to a place outside India by sea and provide
that value of such service may be excluded from the value of exempted services for the purpose of reversal of ITC.

The above exemptions may be granted with a sunset clause upto 30th September, 2018.

To exempt services provided by the Naval Insurance Group Fund by way of Life Insurance to personnel of Coast

9. Guard under the Group Insurance Scheme of the Central Government retrospectively w.e.f. 1.7.2017.

To exempt IGST payable under section 5(1) of the IGST Act, 2017 on supply of services covered by item 5(c) of

Schedule II of the CGST Act, 2017 to the extent of aggregate of the duties and taxes leviable under section 3(7) of

10. the Customs Tariff Act, 1975 read with sections 5 & 7 of IGST Act, 2017 on part of consideration declared under
section 14(1) of the Customs Act, 1962 towards royalty and license fee includible in transaction value as specified
under Rule 10 (c) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175726

Issued vide reference number PD & PP : GST : 160/2017.

Goods & Services Tax

Educational Series

Issue 161

Recommendations made on GST Rate changes on services
by the 25th GST Council Meeting

The Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi on January 18, 2018.

The Council has recommended many relief measures regarding GST rates on goods and services covering many sectors
and commodities. The Council has also recommended issuance of certain clarifications on issues relating to GST rates and
taxability of certain goods and services.

(A) Exemptions / Changes in GST Rates / ITC Eligibility Criteria

11. To allow ITC of input services in the same line of business at the GST rate of 5% in case of tour operator service.

To reduce GST rate (from 18% to 12%) on the Works Contract Services (WCS) provided by sub-contractor to the main
contractor providing WCS to Central Government, State Government, Union territory, a local authority, a Governmental

12. Authority or a Government Entity, which attract GST of 12%. Likewise, WCS attracting 5% GST, their sub-contractor
would also be liable @ 5%.

To enhance the exemption limit of Rs 5000/- per month per member to Rs 7500/- in respect of services provided by

13. Resident Welfare Association (unincorporated or nonprofit entity) to its members against their individual contribution.

To reduce GST rate on transportation of petroleum crude and petroleum products (MS, HSD, ATF) from 18% to 5%

14. without ITC and 12% with ITC.

To exempt dollar denominated services provided by financial intermediaries located in IFSC SEZ, which have been

15. deemed to be outside India under the various regulations by RBI, IRDAI, SEBI or any financial regulatory authority, to a
person outside India.

To exempt (a) services by government or local authority to governmental authority or government entity, by way of
lease of land, and (b) supply of land or undivided share of land by way of lease or sub lease where such supply is a part

16. of specified composite supply of construction of flats etc. and to carry out suitable amendment in the provision
relating to valuation of construction service involving transfer of land or undivided share of land, so as to ensure that
buyers pay the same effective rate of GST on property built on leasehold and freehold land.

17. To amend entry 3 of notification No. 12/2017-CT(R) so as to exempt pure services provided to Govt. entity.

18. To expand pure services exemption under S. No. 3 of 12/2017-C.T. (Rate) so as to include composite supply involving
predominantly supply of services i.e. upto 25% of supply of goods.

19. To reduce job work services rate for manufacture of leather goods (Chapter 42) and footwear (Chapter 64) to 5%.

To exempt services relating to admission to, or conduct of examination provided to all educational institutions, as
defined in the notification.

20. To exempt services by educational institution by way of conduct of entrance examination against consideration in the
form of entrance fee.

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175726

Issued vide reference number PD & PP : GST : 161/2017.

Goods & Services Tax

Educational Series

Issue 162

Recommendations made on GST Rate changes on services
by the 25th GST Council Meeting

(A) Exemptions / Changes in GST Rates / ITC Eligibility Criteria

21. To enhance the limit to Rs 2 lakh against Sl. No. 36 of exemption notification No. 12/2017-C.T. (Rate) which exempts services of life insurance business provided under life micro insurance product approved by IRDAI upto maximum amount of cover of Rs. 50,000.

To exempt reinsurance services in respect of insurance schemes exempted under S.Nos. 35 and 36 of notification No. 12/2017-CT

22. (Rate).[It is expected that the premium amount charged from the government/insured in respect of future insurance services is reduced.]

To increase threshold limit for exemption under entry No. 80 of Notification No. 12/2017-C.T. (Rate) for all the theatrical

23. performances like Music, Dance, Drama, Orchestra, Folk or Classical Arts and all other such activities in any Indian language in theatre GST from Rs.250 to 500 per person and to also extend the threshold exemption to services by way of admission to a planetarium.

24. To reduce GST on Common Effluent Treatment Plants services of treatment of effluents, from 18% to 12%.

25. To exempt services by way of fumigation in a warehouse of agricultural produce.

26. To reduce GST to 12% in respect of mining or exploration services of petroleum crude and natural gas and for drilling services in
respect of the said goods.

27. To exempt subscription of online educational journals/periodicals by educational institutions who provide degree recognized by any
law from GST.

28. To exempt the service provided by way of renting of transport vehicles provided to a person providing services of transportation of
students, faculty and staff to an educational institution providing education upto higher secondary or equivalent.

To extend the concessional rate of GST on houses constructed/ acquired under the Credit Linked Subsidy Scheme for Economically

Weaker Section (EWS) / Lower Income Group (LIG) / Middle Income Group-1 (MlG-1) / Middle Income Group-2 (MlG-2) under the

29. Housing for All (Urban) Mission/Pradhan MantriAwasYojana (Urban) and low-cost houses up to a carpet area of 60 square metres
per house in a housing project which has been given infrastructure status, as proposed by Ministry of Housing & Urban Affairs, under
the same concessional rate.

To tax time charter services at GST rate of 5%, that is at the same rate as applicable to voyage charter or bare boat charter, with the

30. same conditions.

To levy concessional GST @12% on the services provided by way of construction, erection, commissioning, installation, completion,

31. fitting out, repair, maintenance, renovation, or alteration of building used for providing (for instance, centralized cooking or distributing) mid-day meal scheme by an entity registered under section 12AA of IT Act.

32. To exempt services provided by and to FédérationInternationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-20 World Cup in case the said event is hosted by India.

33. To exempt government’s share of profit petroleum from GST and to clarify that cost petroleum is not taxable per se.

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175726

Issued vide reference number PD & PP : GST : 162/2017.

Goods & Services Tax

Educational Series

Issue 163

Recommendations made on GST Rate changes on services
by the 25th GST Council Meeting

The Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi on January

18,2018. The Council has recommended many relief measures regarding GST rates on goods and services covering
many sectors and commodities. The Council has also recommended issuance of certain clarifications on issues
relating to GST rates and taxability of certain goods and services.

(B) Rationalization of certain exemption entries

To provide inCGST rules that value of exempt supply under sub-section (2) of section 17, shall not include the value of

1.

deposits, loans or advances on which interest or discount is earned (This will not apply to a banking company and a

financial institution including a non-banking financial company engaged in providing services by way of extending
deposits, loans or advances).

To defer the liability to pay GST in case of TDR against consideration in the form of construction service and on

2.

construction service against consideration in the form of TDR to the time when the possession or right in the property is

transferred to the land owner by entering into a conveyance deed or similar instrument (eg. allotment letter). No
deferment in point of taxation in respect of cash component.

To tax renting of immovable property by government or local authority to a registered person under reverse Charge while

3.

renting of immovable property by government or local authority to un-registered person shall continue under forward
charge

To define insurance agent in the reverse charge notification to have the same meaning as assigned to it in clause (10) of

4.

section 2 of the Insurance Act, 1938, so that corporate agents get excluded from reverse charge.

5.

To insert a provision in GST Rules under section 15 of GST Act that the value of lottery shall be 100/112 or 100/128 of the
price of lottery ticket notified in the Gazette (the same is currently notified in the rate notification).

6.

To add, in the GST rate schedule for goods at 28%, actionable claim in the form of chance to win in betting and gambling
including horse racing.

To insert in GST rules under section 15 of GST Act,-

7.

Notwithstanding anything contained in this chapter, value of supply of Betting & Gambling shall be 100 % of the face value of
the bet or the amount paid into the totalizator.

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175726

Issued vide reference number PD & PP : GST : 163/2017.

Goods & Services Tax

Educational Series

Issue 164

Power to Issue Directions & Removal of Difficulties
under UTGST Act, 2017

•The Commissioner may, if he considers it necessary or
expedient so to do for the purpose of uniformity in the

Section 25
implementation of this Act, issue such orders,
instructions or directions to the Union territory tax

Power to Issue officers as he may deem fit, and thereupon all such

Instructions or officers and all other persons employed in the
implementation of this Act shall observe and follow such

Directions
orders, instructions or directions.

•(1) If any difficulty arises in giving effect to any
provision of this Act, the Central Government may, on
the recommendations of the Council, by a general or a
special order published in the Official Gazette, make

Section 26
such provisions not inconsistent with the provisions of
this Act or the rules or regulations made thereunder, as
may be necessary or expedient for the purpose of

Removal of
removing the said difficulty: Provided that no such

Difficulties
order shall be made after the expiry of a period of three
years from the date of commencement of this Act

•(2) Every order made under this section shall be laid, as
soon as may be, after it is made, before each House of

Parliament

Issued vide reference number PD & PP : GST : 164/2017.

Goods & Services Tax

Educational Series

Issue 165

Recommendations made on GST Rate changes on services
by the 25th GST Council Meeting

The Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi on January

18, 2018. The Council has recommended many relief measures regarding GST rates on goods and services
covering many sectors and commodities. The Council has also recommended issuance of certain clarifications on
issues relating to GST rates and taxability of certain goods and services.

(C) Clarifications

1.

To clarify that exemption of Rs 1000/- per day or equivalent (declared tariff) is available in respect of
accommodation service in hostels.

2.

To clarify that fee paid by litigants in the Consumer Disputes Commissions and any penalty imposed by
these Commissions, will not attract GST.

3.

To clarify that elephant/ camel joy rides are not classified as transportation services and attract GST @ 18%
with threshold exemption to small services providers.

4.

To clarify that leasing or rental service, with or without operator, of goods, attracts same GST as supply of
like goods involving transfer of title in the said goods. Therefore, the GST rate for the rental services of self-

Propelled Access Equipment (Boom. Scissors/Telehandlers) is 28%.

5.

To clarify that,-

1)

Services provided by senior doctors/consultants/technicians hired by the hospitals, whether
employees or not, are healthcare services which is exempt.

2)

Hospitals also provide healthcare services. The entire amount charged by them from the patients
including the retention money and the fee/payments made to the doctors etc., is towards the
healthcare services provided by the hospitals to the patients and is exempt.

3)

Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply
of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not
admitted) or their attendants or visitors are taxable.

6.

To clarify that services by way of,-

1.

admission to entertainment events or access to amusement facilities including casinos, race-course

2. ancillary services provided by casinos and race-course in relation to such admission.

3. services given by race-course by way of totalisator (if given through some other person or charged
separately as fees for using totalisator for purpose of betting, are taxable at 28%. Services given by
race-course by way of license to bookmaker which is not a service by way of betting and gambling,
is taxable at 18%.

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175726

Issued vide reference number PD & PP : GST : 165/2017.

Goods & Services Tax

Educational Series

Issue 166

Recommendations for Changes in GST/IGST Rate and

Clarifications in Respect of GST Rate on Certain Goods - As per
discussions held in the 25thGST Council Meeting

The Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi. The

Council has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods specified
below as per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being
communicated for general information, and will be given effect to through Gazette notifications / circulars which
only shall have the force of law.

A. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 18%:

S. No.

Chapter/Heading/Sub-

Description
heading/Tariff item

1.

87

Old and used motor vehicles [medium and large cars and

SUVs] on the margin of the supplier, subject to the condition
that no input tax credit of central excise duty/value added tax
or GST paid on such vehicles has been availed by him.

2.

8702

Buses, for use in public transport, which exclusively run on
bio-fuels.

B. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 12%:

S. No.

Chapter/Heading/Sub-

Description
heading/Tariff item

1.

87

All types of old and used motors vehicles [other than medium
and large cars and SUVs] on the margin of the supplier of
subject to the conditions that no input tax credit of central
excise duty /value added tax or GST paid on such vehicles has
been availed by him.

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175728

Issued vide reference nu

mber PD & PP : GST : 166/2017.

Goods & Services Tax

Educational Series

Issue 167

Recommendations for Changes in GST/IGST Rate and Clarifications in

Respect of GST Rate on Certain Goods -As per discussions held in the

25thGST Council Meeting

The Council has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods specified below as
per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being communicated for general
information, and will be given effect to through Gazette notifications / circulars which only shall have the force of law.

C. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 18% TO 12%:

S.

Chapter/Heading/Sub-

Description

No.

heading/Tariff item

1.

1704

Sugar boiled confectionary

2.

2201

Drinking water packed in 20 litters bottles

3.

2809

Fertilizer grade Phosphoric acid

4.

29 or 38

Bio-diesel

The following Bio-pesticides,

S. No.

Name of the bio pesticide

1

Bacillus thuringiensis var. israelensis

2

Bacillus thuringiensis var. kurstaki

3

Bacillus thuringiensis var. galleriae

4

Bacillus sphaericus

5

Trichoderma viride

5

38

6

Trichoderma harzianum

7

Pseudomonas fluoresens

8

Beauveriabassiana

9

NPV of Helicoverpaarmigera

10

NPV of Spodopteralitura

11

Neem based pesticides

12

Cymbopogan

6.

4418

Bamboo wood building joinery

7.

8424

Drip irrigation system including laterals, sprinklers

8.

8424

Mechanical Sprayer

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175728

Issued vide reference nu

mber PD & PP : GST : 167/2017.

Goods & Services Tax

Educational Series

Issue 168

Recommendations for Changes in GST/IGST Rate and Clarifications in

Respect of GST Rate on Certain Goods -As per discussions held in the

25thGST Council Meeting

Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi. The Council
has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods specified below
as per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being communicated
for general information, and will be given effect to through Gazette notifications / circulars which only shall
have the force of law.

D. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 18% TO 5%:

S.

Chapter/Heading/Sub

No.

-heading/Tariff item

Description

1.

13

Tamarind Kernel Powder

2.

1404/3305

Mehendi paste in cones

LPG supplied for supply to household domestic consumers by

3.

2711
private LPG distributors

Scientific and technical instruments, apparatus, equipment,

4.

88 or any other chapter
accessories, parts, components, spares, tools, mock ups and
modules, raw material and consumables required for launch
vehicles and satellites and payloads

E. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 12% TO 5%:

S.

Chapter/Heading/Sub-

Description
heading/Tariff item

No.

1.

4601, 4602

Articles of straw, of esparto or of other plaiting materials;
basketware and wickerwork

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175728

Issued vide reference nu

mber PD & PP : GST : 168/2017.

Goods & Services Tax

Educational Series

Issue 169

Recommendations for Changes in GST/IGST Rate and Clarifications in

Respect of GST Rate on Certain Goods -As per discussions held in the

25thGST Council Meeting

The Council has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods
specified below as per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being
communicated for general information, and will be given effect to through Gazette notifications / circulars which
only shall have the force of law.

F. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR INCREASE FROM 12% TO 18%:

Chapter/Heading/Sub-

S.No.

Description
heading/Tariff item

1.

5601 22 00

Cigarette filter rods

G. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 12% TO 5% WITH NO

REFUND OF UNUTILISED INPUT TAX CREDIT:

S. No.

Chapter/Heading/Sub-

Description
heading/Tariff item

1.

5801 37 20

Velvet fabric

H. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 3% TO 0.25%:

Chapter/Heading/Sub-

S. No.

Description
heading/Tariff item

1.

7102

Diamonds and precious stones

I. NIL GST RATE:

i.

Vibhuti
ii.

Parts and accessories for manufacture of hearing aids.

iii.

De-oiled rice bran

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175728

Issued vide reference number PD & PP : GST : 169/2017.

Goods & Services Tax

Educational Series

Issue 170

Recommendations for Changes in GST/IGST Rate and Clarifications in Respect of

GST Rate on Certain Goods -As per discussions held in the

25thGST Council Meeting

The Council has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods
specified below as per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being
communicated for general information, and will be given effect to through Gazette notifications / circulars which
only shall have the force of law.

J. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR INCREASE FROM NIL TO 5%:

S. No.

Chapter/Heading/Sub-heading/Tariff item

Description

1.

2302

Rice bran (other than de-oiled rice bran)

K. CHANGES IN COMPENSATION CESS ON CERTAIN GOODS:

Chapter/

Heading/

Present

Compensation

S.

Sub-

Description

Compensation Cess

Cess Rate

No
heading/

Rate

Recommended

Tariff item

Motor vehicles [falling under heading 8702, as it was in
excise regime] cleared as ambulances, duly fitted with

1.

all fitments, furniture and accessories necessary for an

8702

15%

Nil
ambulance from the factory manufacturing such
vehicles.10-13 seater buses and ambulances, subject to
specified conditions.

Old and used motor vehicles [medium and large cars

2.

and SUVs], on the margin of the supplier, subject to the

87
condition that no input tax credit of central excise

Applicable rate

Nil
duty/value added tax or GST paid on such vehicles has
been availed by him.

All types of old and used motors vehicles [other than

3.

medium and large cars and SUVs] on the margin of the

87
supplier of subject to the conditions that no input tax

Applicable rate

Nil
credit of central excise duty /value added tax or GST
paid on such vehicles has been availed by him.

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175728

Issued vide reference number PD & PP : GST : 170/2017.

Goods & Services Tax

Educational Series

Issue 171

Recommendations for Changes in GST/IGST Rate and Clarifications in Respect of

GST Rate on Certain Goods -As per discussions held in the

25thGST Council Meeting

L. CHANGES IN IGST RATE RECOMMENDED ON CERTAIN GOODS:

Chapter/ Heading/

S.

Present

IGST Rate

Sub-heading/Tariff

Description

No.

IGST Rate

Recommended
item

Satellites and payloads and Scientific and technical
instruments, apparatus, equipment, accessories,

88or any other chapter

1.

parts, components, spares, tools, mock ups and

18%

5%

modules, raw material and consumables required
for launch vehicles and satellites and payloads

M. MODIFICATION IN DEFINITION/ CLARIFICATION IN RESPECT OF CHANGES IN GST/IGST RATES ON GOODS:

Chapter/

S.

Heading/

Present GST

Description

Modification/clarification Recommended

No.

Sub-heading/

Rate

Tariff item

The GST to apply only on the net quantity of Poly

Poly

Butylene

Butylene Feed Stock or Liquefied Petroleum Gases

Feed Stock &

18%

1.

27
retained for the manufacture of Poly Iso Butylene

Liquefied

Petroleum Gas
or Propylene or di-butyl para cresol respectively,
subject to specified conditions.

Only the goods falling under chapter 86 attract 5%

GST rate with no refund of unutilised ITC. Goods

Rail
coach

Applicable GST

2. Any chapter
falling in any other chapter will attract applicable
industry
rate

GST rate under the respective chapters, even if
supplied to the Indian railways.

5% + Rs. 400

Coal rejects fall under heading 2701 and attract 5%

PMT

3.

2701

Coal rejects

GST and Rs. 400 PMT Compensation Cess.

Compensation

Cess

Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175728

Issued vide reference number PD & PP : GST : 171/2017.

Goods & Services Tax

Educational Series

Issue 172

Central Goods & Services Tax Rules, 2017

The rules relating to Goods & Services Tax may be called the Central Goods and Services Tax

Rules, 2017.

They shall come into force with effect from 22nd June, 2017.

Chapter I is the Preliminary Chapter of Central Goods and Services Tax Rules, 2017.

Following definitions are included in Chapter I of the same

In these rules, unless the context otherwise requires:

"ACT" means the Central Goods and

Services Tax Act, 2017

“FORM” means a Form appended to
these rules

“SECTION” means a section of the

Act

“Special Economic Zone” shall have
the same meaning as assigned to it
in clause (za) of section 2 of the

Special Economic Zones Act, 2005

Words and expressions used herein but not defined and defined in the Act shall have the
meanings respectively assigned to them in the Act.

Issued vide reference number PD & PP : GST : 172/2017.

Goods & Services Tax

Educational Series

Issue 173

Central Goods & Services Tax Rules, 2017

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions.

Rule 8 contains the provisions for Application for registration.

8(1): Every person other than:

a person
a person supplying online
a non-
required to
a person
information & database
resident
deduct tax
required to
access or retrieval
taxable
at source
collect tax at
services from place
person
under
source under
outside India to non-
section 51
section 52
taxable online recipient
who is liable to be registered under section 25(1) and every person seeking registration under
section 25(3) (hereafter in this Chapter referred to as “the applicant”) shall, before applying for
registration, declare his:

Permanent Account

Number
mobile number
e-mail address

State or Union
territory

in Part A of Form GST REG-01 on the common portal, either directly or through a Facilitation

Centre notified by the Commissioner.

A person having a unit(s) in a Special Economic Zone or being a Special Economic Zone
developer shall make a separate application for registration as a business vertical distinct from
his other units located outside the Special Economic Zone. Every person being an Input Service

Distributor shall make a separate application for registration as such Input Service Distributor.

Issued vide reference number PD & PP : GST : 173/2017.

Goods & Services Tax

Educational Series

Isssue 174

Central Goods & Services Tax Rules, 2017

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions.

Rule 8 contains the provisions for Application for registration.

Rule 8(2): It lays down the verification of details entered for registration:

Permanent Account Number shall be validated online by
the common portal from the database maintained by the

Central Board of Direct Taxes

Mobile number declared shall be verified through a one-
time password sent to the said mobile number

E-mail address declared shall be verified through a
separate one-time password sent to the said e-mail
address

Rule 8(3) lays down that on successful verification of the Permanent Account Number, mobile
number and email address, a temporary reference number shall be generated and
communicated to the applicant on the said mobile number and e-mail address.

Issued vide reference number PD & PP : GST : 174/2017.

Goods & Services Tax

Educational Series

Issue 175

Central Goods & Services Tax Rules, 2017

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions.

Rule 8 contains the provisions for Application for registration.

•Using the reference number generated, the applicant
shall electronically submit an application in Part B

Rule
of FORM GST REG-01, duly signed or verified
through electronic verification code, along with the
documents specified in the said Form at the
common portal, either directly or through a

8(4)

Facilitation Centre notified by the Commissioner

Rule •On receipt of an application, an acknowledgement
shall be issued electronically to the applicant in

FORM GST REG-02

8(5)

•A person applying for registration as a casual taxable

Rule person shall be given a temporary reference number
by the common portal for making advance deposit of
tax in accordance with the provisions of section 27
and the acknowledgement under sub-rule (5) shall

8(6) be issued electronically only after the said deposit

Issued vide reference number PD & PP : GST : 175/2017.

Goods & Services Tax

Educational Series

Issue 176

Central Goods & Services Tax Rules, 2017

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions. Rule 9
mandates the rules for verification of registration application and approval, summarized as below:

The application shall be forwarded for examination alongwith the
accompanying documents and if the same are found to be in order,
approve the grant of registration to the applicant within a period of
three working days from the date of submission of the application

Where the application is found to be deficient or any
clarification are sought, issue a notice to the applicant
electronically in FORM GST REG-03 within a period of three
working days from the date of submission of the application

Applicant shall furnish such clarification or documents
electronically, in FORM GST REG-04, within a period of seven
working days from the date of the receipt of such notice

Where the proper officer is satisfied with the clarification, he
may approve grant of registration to the applicant within a
period of seven working days from the date of the receipt of
such clarification or information or documents

Where no reply is furnished by the applicant in response to
the notice issued reject such application and inform the
applicant electronically in FORM GST REG-05

If the proper officer fails to take any action:

(a) within a period of three working days from the date of submission of the application; or

(b) within a period of seven working days from the date of the receipt of the clarification application
for grant of registration shall be deemed to have been approved.

Issued vide reference number PD & PP : GST : 176/2017.

Goods & Services Tax

Educational Series

Issue 177

Composition Levy under Goods & Services Tax

The rates under Composition levy were modified vide Notification No. 03/2018- CT dated

23.01.2018.

Rule 7 of the Central Goods & Services Tax Rules, 2017 was thereby amended to incorporate
the notified changes.

Rule 7: Rate of tax of the composition levy: The category of registered persons, eligible for
composition levy under section 10 and the provisions of this Chapter, specified in column (2) of
the Table below shall pay tax under section 10 at the rate specified in column (3) of the said

Table:-

S. No.

Category of Registered Persons

Rate of Tax

(1)

(2)

(3)

1.

Manufacturers, other than manufacturers of such half per cent. of the
goods as may be notified by the Government
turnover in the State or

Union territory

2.

Suppliers making supplies referred to in clause (b) of two and a half per cent. of
paragraph 6 of Schedule II
the turnover in the State
or Union territory

3.

Any other supplier eligible for composition levy half per cent. of the
under section 10 and the provisions of this Chapter
turnover
of
taxable
supplies of goods in the

State or Union territory

Issued vide reference number PD & PP : GST : 177/2017.

Goods & Services Tax

Educational Series

Issue 178

Central Goods & Services Tax Rules, 2017

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions. Rule 10
deals with rules for Issue of Registration Certificate, as below:

Where the application for grant of registration has been approved under rule 9, a certificate of
registration in FORM GST REG-06 showing the principal place of business and additional place or
places of business shall be made available to the applicant on the common portal.

A Goods and Services Tax Identification Number shall be assigned subject to the following characters,
namely:-
two characters for the

State code
ten characters for the

Permanent Account Number or
the Tax Deduction and

Collection Account Number
two characters for the
entity code
one checksum character

The registration shall be effective from the date on which the person becomes liable to registration
where the application for registration has been submitted within a period of thirty days from such date.

Every certificate of registration shall be [duly signed or verified through electronic verification code] by
the proper officer under the Act.

Where the registration has been granted, the applicant shall be communicated the registration number,
and the certificate of registration, duly signed or verified through electronic verification code, shall be
made available to him on the common portal, within a period of three days after the expiry of the period
specified in sub-rule (5) of rule 9.

Issued vide reference number PD & PP : GST : 178/2017.

Goods & Services Tax

Educational Series

Issue 179

Central Goods & Services Tax Rules, 2017

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions. Rule 11
lays down the rules in case of separate registration for multiple business verticals within a State or
a Union territory.

(1)Any person having multiple business verticals within a State or a Union territory, requiring a
separate registration for any of its business verticals shall be granted separate registration in respect of
each of the verticals subject to the following conditions, namely:-

•such person has more than one business vertical as defined in clause (18)

of section 2
a.

•the business vertical of a taxable person shall not be granted registration
to pay tax under section 10 if any one of the other business verticals of the
b.

same person is paying tax under section 9

•all separately registered business verticals of such person shall pay tax
under the Act on supply of goods or services or both made to another
registered business vertical of such person and issue a tax invoice for such
c.

supply

Any business vertical of a registered person that has been granted a separate registration becomes
ineligible to pay tax under section 10, all other business verticals of the said person shall become
ineligible to pay tax under the said section.

A registered person eligible to obtain separate registration for business verticals may submit a separate
application in FORM GST REG-01 in respect of each such vertical.

Issued vide reference number PD & PP : GST : 179/2017.

Goods & Services Tax

Educational Series

Issue 180

Central Goods & Services Tax Rules, 2017

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions.

Rule 12 deals with grant of registration to persons required to deduct tax at source or to collect
tax at source. The procedure is as under:

Any person required to deduct tax in accordance with the
provisions of section 51 or a person required to collect tax at
source in accordance with the provisions of section 52 shall
electronically submit an application, duly signed or verified
through electronic verification code, in FORM GST REG-07
for the grant of registration through the common portal,
either directly or through a Facilitation Centre notified by the

Commissioner

The proper officer may grant registration after due verification
and issue a certificate of registration in FORM GST REG-06
within a period of three working days from the date of
submission of the application

Where, upon an enquiry or pursuant to any other proceeding
under the Act, the proper officer is satisfied that a person to
whom a certificate of registration in FORM GST REG-06 has
been issued is no longer liable to deduct tax at source under
section 51 or collect tax at source under section 52, the said
officer may cancel the registration issued under sub-rule (2)

and such cancellation shall be communicated to the said person
electronically in FORM GST REG-08

The proper officer shall follow the procedure as provided in rule 22 for the cancellation of
registration.

Issued vide reference number PD & PP : GST : 180/2017.

Goods & Services Tax

Educational Series

Issue 181

Central Goods & Services Tax Rules, 2017

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions.

Rule 13 deals with Grant of registration to non-resident taxable person, as under:

A non-resident taxable person shall electronically submit an application, along with a self-attested
copy of his valid passport, for registration, duly signed or verified through electronic verification
code, in FORM GST REG-09, at least five days prior to the commencement of business at the
common portal either directly or through a Facilitation Centre notified by the Commissioner

In the case of a business entity incorporated or
established outside India, the application for

A person applying for registration
registration shall be submitted along with its
as a non-resident taxable person
tax identification number or unique number on
shall be given a temporary
the basis of which the entity is identified by the
reference number by the common

Government of that country or its Permanent
portal for making an advance

Account Number, if available
deposit of tax in accordance with
the provisions of section 27 and
the acknowledgement under sub-
rule (5) of rule 8 shall be issued
electronically only after the said
deposit in his electronic cash

The provisions of rule 9
ledger
and rule 10 relating to
the verification and the
grant of

The application for registration
registration shall,
made by a non-resident taxable
mutatis mutandis, apply
person shall be [duly signed or
to an application
verified through electronic
submitted under this
verification code] by his
rule
authorised signatory who shall
be a person resident in India
having a valid Permanent

Account Number.

Issued vide reference number PD & PP: GST : 181/2017.

Goods & Services Tax

Educational Series

Issue 182

Central Goods & Services Tax Rules, 2017

Rule 14 of Central Goods & Services Tax Rules, 2017 mandates the grant of registration to a
person supplying online information and database access or retrieval services from a place
outside India to a non-taxable online recipient. Rule 15 deals with extension in period of
operation by casual taxable person and non-resident taxable person.

RULE 14

RULE 15

Any person supplying online
information and database access or

Where a registered casual taxable
retrieval services from a place
person or a non-resident taxable
person intends to extend the
outside India to a non-taxable
period of registration indicated in
online recipient shall electronically
his application of registration, an
submit
an
application
for
application in FORM GST REG-11
registration, duly signed or verified
shall be submitted electronically
through electronic verification code,
through the common portal
in FORM GST REG-10

The applicant shall be granted

The application under sub-
registration, in FORM GST REG-06,
rule

(1)

shall
be
subject to such conditions and
acknowledged
only
on
restrictions and by such officer as
payment of the amount
may be notified by the Central
specified in sub-section (2) of

Government
on
the
section 27
recommendations of the Council

Issued vide reference number PD & PP : GST : 182/2017.

Goods & Services Tax

Educational Series

Issue 183

Central Goods & Services Tax Rules, 2017

Rule 16 of CGST Rules,2017 contained in Chapter III – Registration Rules suggests procedure
for Suo Moto Registration.

•Where, pursuant to any survey, enquiry, inspection, search or any other
proceedings under the Act, the proper officer finds that a person liable to

(1)

registration under the Act has failed to apply for such registration, such officer
may register the said person on a temporary basis and issue an order in FORM

GST REG12

•The registration granted under sub-rule (1) shall be effective from the date of such
order granting registration

(2)

•Every person to whom a temporary registration has been granted shall, within a
period of ninety days from the date of the grant of such registration, submit an
application for registration in the form and manner provided in rule 8 or rule 12

•Where the said person has filed an appeal against the grant of temporary

(3)

registration, in such case, the application for registration shall be submitted
within a period of thirty days from the date of the issuance of the order upholding
the liability to registration by the Appellate Authority

•The provisions of rule 9 and rule 10 relating to verification and the issue of the

(4)

certificate of registration shall, mutatis mutandis, apply to an application
submitted under sub-rule (3)

•Goods and Services Tax Identification Number assigned, pursuant to the
verification under sub-rule (4), shall be effective from the date of the order

(5)

granting registration under sub-rule (1)

Issued vide reference number PD & PP : GST : 183/2017.

Goods & Services Tax

Educational Series

Issue 184

Central Goods & Services Tax Rules, 2017

Rule 17 deals with Assignment of Unique Identity Number to certain special entities.

Every person required to be granted a Unique Identity Number
in accordance with the provisions of sub-section (9) of section 25
may submit an application electronically in FORM GST REG-13,
duly signed or verified through electronic verification code, in
the manner specified in rule 8 at the common portal, either
directly or through a Facilitation Centre notified by the

Commissioner, which shall be applicable to India.

The proper officer may, upon submission of an
application in FORM GST REG-13 or after filling up the
said form or after receiving a recommendation from the

Ministry of External Affairs, Government of India, assign
a Unique Identity Number to the said person and issue a
certificate in FORM GST REG-06 within a period of three
working days from the date of the submission of the
application.

Rule 18 states Display of registration certificate and Goods and Services Tax

Identification Number on the name board:

Every registered person shall
display
his
certificate
of
registration in a prominent
location at his principal place of
business and at every additional
place or places of business

Every registered person shall
display his Goods and Services Tax

Identification Number on the
name board exhibited at the entry
of his principal place of business
and at every additional place or
places of business.

Issued vide reference number PD & PP : GST : 184/2017.

Goods & Services Tax

Educational Series

Issue 185

Central Goods & Services Tax Rules, 2017

Rule 19 mandates the procedure for Amendment of Registration:

(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST

REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in

FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from
time to time, the registered person shall, within a period of fifteen days of such change, submit an application,
duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the
documents relating to such change at the common portal, either directly or through a Facilitation Centre notified
by the Commissioner.

(a) Where the change relates to:

(i) legal name of business

(ii) address of the principal place of
business or any additional place(s) of
business

(iii) addition, deletion or retirement of partners
or directors, Karta, Managing Committee, Board
of Trustees, Chief Executive Officer or
equivalent, responsible for the day to day affairs
of the business

which does not warrant cancellation of registration under section 29, the proper officer shall, after due
verification, approve the amendment within a period of fifteen working days from the date of the receipt of the
application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment
shall take effect from the date of the occurrence of the event warranting such amendment

(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be
applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same

Permanent Account Number

(c) other than those specified in clause (a), the certificate of registration shall stand amended upon submission of
the application in FORM GST REG- 14 on the common portal

(d) where a change in the constitution of any business results in the change of the Permanent Account Number of
a registered person, the said person shall apply for fresh registration in FORM GST REG-01.

Issued vide reference number PD & PP : GST : 185/2017.

Goods & Services Tax

Educational Series

Issue 186

Central Goods & Services Tax Rules, 2017

Rule 19 mandates the procedure for Amendment of Registration:

•Where the proper officer is of the opinion that the amendment
sought is either not warranted or the documents furnished
therewith are incomplete or incorrect, he may, within a period
of fifteen working days from the date of the receipt of the

(2)

application in FORM GST REG-14, serve a notice in FORM GST

REG-03, requiring the registered person to show cause, within
a period of seven working days of the service of the said notice,
as to why the application submitted under sub-rule (1) shall
not be rejected

•The registered person shall furnish a reply to the notice to
show cause, issued under sub-rule (2), in FORM GST REG-04,

(3)

within a period of seven working days from the date of the
service of the said notice

•Where the reply furnished under sub-rule (3) is found to be
not satisfactory or where no reply is furnished in response to
the notice issued under sub-rule (2) within the period

(4)

prescribed in sub-rule (3), the proper officer shall reject the
application submitted under sub-rule (1) and pass an order in

FORM GST REG -05

•If the proper officer fails to take any action:

•(a) within a period of fifteen working days from the date of
submission of the application, or

•(b) within a period of seven working days from the date of

(5)

the receipt of the reply to the notice to show cause under
sub-rule (3), the certificate of registration shall stand
amended to the extent applied for and the amended
certificate shall be made available to the registered person
on the common portal.

Issued vide reference number PD & PP : GST : 186/2017.

Goods & Services Tax

Educational Series

Issue 187

Central Goods & Services Tax Rules, 2017

Rule 20 deals with Cancellation of Registration:

a person to whom a
registration has been
granted under rule 12

A registered person,
other than
to whom a Unique

Identity Number has been
granted under rule 17
details of inputs held in
stock

Rule 20
finished goods held in
stock
shall electronically
submit an application in
inputs contained in semi-

FORM GST REG-16,
finished
including therein
of capital goods held in
stock on the date from
which the cancellation of
registration is sought
liability thereon and
details of payment, if any,
made against such
liability

May submit along with the application, relevant documents in support thereof, at the common
portal within a period of thirty days of the occurrence of the event warranting the
cancellation.

Issued vide reference number PD & PP : GST : 187/2017.

Goods & Services Tax

Educational Series

Issue 188

Central Goods & Services Tax Rules, 2017

Rule 21 deals with Cancellation of Registration in Certain Cases:

The registration granted to a person is liable to be cancelled, if the said person,-
a)

•does not conduct any
business from the declared
place of business
b)

•issues invoice or bill
without supply of goods or
services in violation of the
provisions of this Act, or the
rules made thereunder
c)

•violates the provisions of
section 171 of the Act or the
rules made thereunder

Issued vide reference number PD & PP : GST : 188/2017.

Goods & Services Tax

Educational Series

Issue 189

Central Goods & Services Tax Rules, 2017

Rule 22 provides for Cancellation of Registration

(1)Where the proper officer has reasons to believe that the

(2) The reply to the
registration of a person is liable to be cancelled under section
show cause notice shall

29, he shall issue a notice to such person in FORM GST REG-
be furnished in FORM

17,requiring him to show cause, within a period of seven

REG–18 within the
working days from the date of the service of such notice, as to
period specified
why his registration shall not be cancelled

(3)Where a person who has submitted

(5) The provisions of
an application for cancellation of his

(4) Where the reply
sub-rule (3) shall,
registration is no longer liable to be
furnished is found to
mutatis
mutandis,
registered or his registration is liable
be satisfactory, the
apply to the legal
to be cancelled, the proper officer shall
proper officer shall
heirs of a deceased
issue an order in FORM GST REG-19,
drop the proceedings
proprietor, as if the
within a period of thirty days from
and pass an order in
application had been
the date of application, cancel the

FORM GST REG –20.

submitted by the
registration, with effect from a date to
proprietor himself
be determined by him and notify the
taxable person, directing him to pay
arrears of any tax, interest or penalty
including the amount liable to be paid

Issued vide reference number PD & PP : GST : 189/2017.

Goods & Services Tax

Educational Series

Issue 190

Central Goods & Services Tax Rules, 2017

Rule 23- Revocation of cancellation of registration

Issued vide reference number PD & PP : GST : 190/2017.

Goods & Services Tax

Educational Series

Issue 191

Central Goods & Services Tax Rules, 2017

Rule 27 of the CGST Rules, 2017 deals with Value of supply of goods or services where the
consideration is not wholly in money:

Where the supply of goods or services is for a consideration not wholly in money, the value of
the supply shall be:

(b) if the open market value is not
available, be the sum total of

(a) be the open market value of such consideration in money and any such
supply
further amount in money as is
equivalent to the consideration not in
money, if such amount is known at the
time of supply

RULE 27

(d)if the value is not determinable

(c)if the value of supply is not under clause (a) or clause (b) or clause
determinable under clause (a) or (c), be the sum total of consideration in
clause (b), be the value of supply of money and such further amount in
goods or services or both of like kind money
that
is
equivalent
to
and quality
consideration not in money as
determined by the application of rule

30 or rule 31 in that order

Issued vide reference nu

mber PD & PP : GST : 191/2017.

Goods & Services Tax

Educational Series

Issue 192

Central Goods & Services Tax Rules, 2017

Rule 28 of the CGST Rules, 2017 deals with Value of supply of goods or services or both
between distinct or related persons, other than through an agent:

The value of the supply of goods or services or both between distinct persons as specified in
sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than
where the supply is made through an agent, shall be:

be the open market value of such
supply
if the open market value is not
available, be the value of supply of
goods or services of like kind and
quality
if the value is not determinable
under clause (a) or (b), be the value
as determined by the application of
rule 30 or rule 31, in that order

Where the goods are intended for further supply as such by the recipient, the value shall, at the
option of the supplier, be an amount equivalent to ninety percent of the price charged for the
supply of goods of like kind and quality by the recipient to his customer not being a related
person.

Where the recipient is eligible for full input tax credit, the value declared in the invoice shall be
deemed to be the open market value of the goods or services.

Issued vide reference number PD & PP : GST : 192/2017.

Goods & Services Tax

Educational Series

Issue 193

Central Goods & Services Tax Rules, 2017

Rule 29 of the CGST Rules, 2017 deals with Value of supply of goods made or received
through an agent.

The value of supply of goods between the principal and his agent shall:

be the open market value of the
goods being supplied, or at the
option of the supplier, be
ninety percent. of the price
charged for the supply of goods
of like kind and quality by the
recipient to his customer not
being a related person, where
the goods are intended for
further supply by the said
recipient

Rule

29
where the value of a supply
is not determinable under
clause (a), the same shall be
determined
by
the
application of rule 30 or
rule 31 in that order

Issued vide reference number PD & PP : GST : 193/2017.

Goods & Services Tax

Educational Series

Issue 194

Central Goods & Services Tax Rules, 2017

RULE 30

RULE 31

Value of supply of goods or

Residual method for
services or both based on cost
determination of value of supply of
goods or services or both

• Where the value of a

• Where the value of
supply of goods or
supply of goods or
services or both is not
services or both cannot
determinable by any of
be determined under
the preceding rules of
rules 27 to 30, the same
this Chapter, the value
shall be determined
shall be one hundred
using reasonable means
and ten percent of the
consistent
with
the
cost of production or
principles
and
the
manufacture or the cost
general provisions of
of acquisition of such
section 15 and the
goods or the cost of
provisions
of
this
provision
of
such

Chapter
services

• Provided that in the case
of supply of services, the
supplier may opt for this
rule, ignoring rule 30.

Issued vide reference number PD & PP : GST : 194/2017.

Goods & Services Tax

Educational Series

Issue 195

Central Goods & Services Tax Rules, 2017

For the purposes of Value of Supply Rules, the following expressions would mean:

" open market value” of a supply of
goods or services or both means the
full value in money, excluding the
integrated tax, central tax, State tax,

Union territory tax and the cess

“supply of goods or services or both of like
payable by a person in a transaction,
kind and quality” means any other supply of
where the supplier and the recipient
goods or services or both made under similar
of the supply are not related and the
circumstances that, in respect of the
price is the sole consideration, to
characteristics, quality, quantity, functional
obtain such supply at the same time
components, materials, and the reputation of
when the supply being valued is made
the goods or services or both first mentioned,
is the same as, or closely or substantially
resembles, that supply of goods or services or
both

Issued vide reference nu

mber PD & PP : GST : 195/2017.

Goods & Services Tax

Educational Series

Issue 196

Central Goods & Services Tax Rules, 2017

Issued vide reference number PD & PP: GST : 196/2017.

Goods & Services Tax

Educational Series

Issue 197

Press Release regarding Policy Changes of

26th GST Council Meeting

Recommendations made during the 26th meeting of the GST Council held in New Delhi on

10th March, 2018:

A. Return filing System

The present system of filing of GSTR 3B and GSTR 1 is extended for another three
months i.e., April to June, 2018 till the new return system is finalized. A new model
was discussed extensively and Group of Ministers on IT has been tasked to finalize
the same.

B. Reverse charge mechanism

The liability to pay tax on reverse charge basis has been deferred till 30.06.2018. In
the meantime, a Group of Ministers will look into the modalities of its implementation
to ensure that no inconvenience is caused to the trade and industry.

C. TDS/TCS

The provisions for deduction of tax at source (TDS) under section 51 of the CGST Act
and collection of tax at source (TCS) under section 52 of the CGST Act shall remain
suspended till 30.06.2018. In the meantime, the modalities of linking State and Central

Governments accounting system with GSTN will be worked out so that seamless
credit is available to the registered traders whose tax is deducted or collected at
source.

D. Grievance Redressal Mechanism

GST implementation Committee (GIC) has been tasked with the work of redressing
the grievances caused to the taxpayers arising out of IT glitches.

Issued vide reference number PD & PP : GST : 197/2017.

Goods & Services Tax

Educational Series

Issue 198

E-way Bill Recommendations

Recommendations of the GST Council held in New Delhi in 26th Meeting for introduction of e-
way bill for inter-State movement of goods across the country from 01st April 2018. For intra-

State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in
a phased manner but not later than 01st June, 2018.

Key Changes:

•E-way bill is required to be generated only where the value of the consignment exceeds Rs.

50000/-

1.

•For smaller value consignments, no e-way bill is required

•The provisions of Rule 138(7) will be notified from a later date

•Currently, there is no requirement to generate e-way bill where an individual consignment
value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs.

2.

50,000/- in a single conveyance

•Value of exempted goods has been excluded from value of the consignment,for the purpose of
e-way bill generation

3.

•Public conveyance has also been included as a mode of transport and responsibility of
generating e-way bill in case of movement of goods by public transport would be that of the

4.

consignor or consignee

•Railways has been exempted from generation and carrying of e-way subject to that without
production of e-way bill, railways will not deliver the goods to the recipient

5.

• But railways are required to carry invoice or delivery challan etc

Issued vide reference number PD & PP : GST : 198/2017.

Goods & Services Tax

Educational Series

Issue 199

E-way Bill Recommendations

Recommendations of the GST Council held in New Delhi in 26th Meeting for introduction of e-
way bill for inter-State movement of goods across the country from 01st April 2018. For intra-

State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in
a phased manner but not later than 01st June, 2018.

Key Changes:

6.

• Time period for the recipient to communicate his acceptance or rejection of the
consignment would be the validity period of the concerned e-way bill or 72
hours,whichever is earlier

7.

• In case of movement of goods on account of job-work, the registered job worker can
also generate e-way bill

8.

• Consignor can authorize the transporter, courier agency and e-commerce operator to fill

PART-A of e-way bill on his behalf

9.

• Movement of goods from the place of consignor to the place of transporter upto a
distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way
bill

• They have to generate PART-A of e-way bill

10.

• Extra validity period has been provided for Over Dimensional Cargo (ODC)

Issued vide reference number PD & PP : GST : 199/2017.

Goods & Services Tax

Educational Series

Issue 200

E-way Bill Recommendations

Recommendations of the GST Council held in New Delhi in 26th Meeting for introduction of e-
way bill for inter-State movement of goods across the country from 01st April 2018. For intra-

State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in
a phased manner but not later than 01st June, 2018.

Key Changes:

•If the goods cannot be transported within the validity
period of the e-way bill, the transporter may extend

11.

the validity period in case of transhipment or in case
of circumstances of an exceptional nature

•Validity of one day will expire at midnight of the day
immediately following the date of generation of e-way

12.

bill

•Once verified by any tax officer, the same conveyance
will not be subject to a second check in any State or

13.

Union territory, unless and until, specific information
for the same is received

•In case of movement of goods by railways, airways
and waterways, the e-way bill can be generated even

14.

after commencement of movement of goods

•Movement of goods on account of Bill-To-Ship-To
supply will be handled through the capturing of place

15.

of despatch in PART-A of e-way bill

Issued vide reference number PD & PP : GST : 200/2017.

Document Outline

COVER PAGE
1 Goods and Service Tax 25 october
2 Goods and Service Tax 26 october
3 Goods and Service Tax 27 october
4 Goods and Service Tax 30 october
5 Goods and Service Tax 31 october
6 Goods and Service Tax 01 November
7 Goods and Service Tax 02 November
8 Goods and Service Tax 03 November
9 Goods and Service Tax 06 November
10 Goods and Service Tax 07 November
11 Goods and Service Tax 08 November
12 Goods and Service Tax 09 November
13 Goods and Service Tax 10 November
14 Goods and Service Tax 13 November
15 Goods and Service Tax 14 November
16 Goods and Service Tax 15 November
17 Goods and Service Tax 16 November
18 Goods and Service Tax 20 November
19 Goods and Service Tax 21 November
20 Goods and Service Tax 22 November
21 Goods and Service Tax 23 November
22 Goods and Service Tax 24 November
23 Goods and Service Tax 27 November
24 Goods and Service Tax 28 November
25 Goods and Service Tax 29 November
26 Goods and Service Tax 30 November
27 Goods and Service Tax 01 December
28 Goods and Service Tax 04 December
29 Goods and Service Tax 05 December
30 Goods and Service Tax 06 December
31 Goods and Service Tax 07 December
32 Goods and Service Tax 08 December
33 Goods and Service Tax 11 December
34 Goods and Service Tax 12 December
35 Goods and Service Tax 13 December
36 Goods and Service Tax 14 December
37 Goods and Service Tax 15 December
38 Goods and Service Tax 18 December
39 Goods and Service Tax 19 December
40 Goods and Service Tax 20 December
41 Goods and Service Tax 21 December
42 Goods and Service Tax 22 December
43 Goods and Service Tax 26 December
44 Goods and Service Tax 27 December
45 Goods and Service Tax 28 December
46 Goods and Service Tax 29 December
47 Goods and Service Tax 01 January
48 Goods and Service Tax 04 January
49 Goods and Service Tax 05 January
50 Goods and Service Tax 08 January
51 Goods and Service Tax 09 January
52 Goods and Service Tax 10 January
53 Goods and Service Tax 11 January
54 Goods and Service Tax 12 January
55 Goods and Service Tax 15 January
56 Goods and Service Tax 16 January
57 Goods and Service Tax 17 January
58 Goods and Service Tax 18 January
59 Goods and Service Tax 19 January
60 Goods and Service Tax 22 January
61 Goods and Service Tax 23 January
62 Goods and Service Tax 24 January
63 Goods and Service Tax 25 January
64 Goods and Service Tax 29 January
65 Goods and Service Tax 30 January
66 Goods and Service Tax 31 January
67 Goods and Service Tax 01 February
68 Goods and Service Tax 02 February
69 Goods and Service Tax 05 February
70 Goods and Service Tax 06 February
71 Goods and Service Tax 07 February
72 Goods and Service Tax 08 February
73 Goods and Service Tax 09 February
74 Goods and Service Tax 12 February
75 Goods and Service Tax 13 February
76 Goods and Service Tax 15 February
77 Goods and Service Tax 16 February
78 Goods and Service Tax 19 February
79 Goods and Service Tax 20 February
80 Goods and Service Tax 21 February
81 Goods and Service Tax 22 February 1
82 Goods and Service Tax 23 February
83 Goods and Service Tax 26 February
84 Goods and Service Tax 27 February
85 Goods and Service Tax 28 February
86 Goods and Service Tax 01 March
87 Goods and Service Tax 05 March
88 Goods and Service Tax 06 March
89 Goods and Service Tax 07 March
90 Goods and Service Tax 08 March
91 Goods and Service Tax 09 March
92 Goods and Service Tax 12 March
93 Goods and Service Tax 13 March
94 Goods and Service Tax 14 March
95 Goods and Service Tax 15 March
96 Goods and Service Tax 16 March
97 Goods and Service Tax 19 March
98 Goods and Service Tax 20 March
99 Goods and Service Tax 21 March
100 Goods and Service Tax 22 March

Table of Contents

COVER PAGE
1 Goods and Service Tax 25 october
2 Goods and Service Tax 26 october
3 Goods and Service Tax 27 october
4 Goods and Service Tax 30 october
5 Goods and Service Tax 31 october
6 Goods and Service Tax 01 November
7 Goods and Service Tax 02 November
8 Goods and Service Tax 03 November
9 Goods and Service Tax 06 November
10 Goods and Service Tax 07 November
11 Goods and Service Tax 08 November
12 Goods and Service Tax 09 November
13 Goods and Service Tax 10 November
14 Goods and Service Tax 13 November
15 Goods and Service Tax 14 November
16 Goods and Service Tax 15 November
17 Goods and Service Tax 16 November
18 Goods and Service Tax 20 November
19 Goods and Service Tax 21 November
20 Goods and Service Tax 22 November
21 Goods and Service Tax 23 November
22 Goods and Service Tax 24 November
23 Goods and Service Tax 27 November
24 Goods and Service Tax 28 November
25 Goods and Service Tax 29 November
26 Goods and Service Tax 30 November
27 Goods and Service Tax 01 December
28 Goods and Service Tax 04 December
29 Goods and Service Tax 05 December
30 Goods and Service Tax 06 December
31 Goods and Service Tax 07 December
32 Goods and Service Tax 08 December
33 Goods and Service Tax 11 December
34 Goods and Service Tax 12 December
35 Goods and Service Tax 13 December
36 Goods and Service Tax 14 December
37 Goods and Service Tax 15 December
38 Goods and Service Tax 18 December
39 Goods and Service Tax 19 December
40 Goods and Service Tax 20 December
41 Goods and Service Tax 21 December
42 Goods and Service Tax 22 December
43 Goods and Service Tax 26 December
44 Goods and Service Tax 27 December
45 Goods and Service Tax 28 December
46 Goods and Service Tax 29 December
47 Goods and Service Tax 01 January
48 Goods and Service Tax 04 January
49 Goods and Service Tax 05 January
50 Goods and Service Tax 08 January
51 Goods and Service Tax 09 January
52 Goods and Service Tax 10 January
53 Goods and Service Tax 11 January
54 Goods and Service Tax 12 January
55 Goods and Service Tax 15 January
56 Goods and Service Tax 16 January
57 Goods and Service Tax 17 January
58 Goods and Service Tax 18 January
59 Goods and Service Tax 19 January
60 Goods and Service Tax 22 January
61 Goods and Service Tax 23 January
62 Goods and Service Tax 24 January
63 Goods and Service Tax 25 January
64 Goods and Service Tax 29 January
65 Goods and Service Tax 30 January
66 Goods and Service Tax 31 January
67 Goods and Service Tax 01 February
68 Goods and Service Tax 02 February
69 Goods and Service Tax 05 February
70 Goods and Service Tax 06 February
71 Goods and Service Tax 07 February
72 Goods and Service Tax 08 February
73 Goods and Service Tax 09 February
74 Goods and Service Tax 12 February
75 Goods and Service Tax 13 February
76 Goods and Service Tax 15 February
77 Goods and Service Tax 16 February
78 Goods and Service Tax 19 February
79 Goods and Service Tax 20 February
80 Goods and Service Tax 21 February
81 Goods and Service Tax 22 February 1
82 Goods and Service Tax 23 February
83 Goods and Service Tax 26 February
84 Goods and Service Tax 27 February
85 Goods and Service Tax 28 February
86 Goods and Service Tax 01 March
87 Goods and Service Tax 05 March
88 Goods and Service Tax 06 March
89 Goods and Service Tax 07 March
90 Goods and Service Tax 08 March
91 Goods and Service Tax 09 March
92 Goods and Service Tax 12 March
93 Goods and Service Tax 13 March
94 Goods and Service Tax 14 March
95 Goods and Service Tax 15 March
96 Goods and Service Tax 16 March
97 Goods and Service Tax 19 March
98 Goods and Service Tax 20 March
99 Goods and Service Tax 21 March
100 Goods and Service Tax 22 March