Handbook of GST – Procedure, Commentary and Rates (5th Edition)

AUGUST 2019

Handbook of GST

Procedure, Commentary and Rates Rakesh Garg LLB, FCA

Sandeep Garg CMA, FCA

FIFTH EDITION

HIGHLIGHTS • As updated for the Finance Act (No.2), 2019 dt. 1 August 2019 • Important reference tables containing compliance chart with limitation periods, non-creditable supplies, penalties and offences, etc covering the vital provisions under the GST law • Upto-date HSN Code-wise rates and exemptions in GST – Goods and Services along with scheme of classification of services and the corresponding explanatory notes • Complete text of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Su F pp re til or e O rg l 31 t & nl ar -1 i gs 2- Up ne ga 20 d rg 19 a .co on te d m

• Detailed commentary on GST provisions through illustrations/tables/graphs

Contents at a glance About the authors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix Table of contents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xiii Table of cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xlvii PART A

IMPORTANT REFERENCE TABLES Chapter A1 Chapter A2 Chapter A3 Chapter A4 Chapter A5 Chapter A6 Chapter A7 Chapter A8 Chapter A9 Chapter A10 Chapter A11 Chapter A12

Rates and Exemption Notifications in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A1-3 Non-Tariff Notifications in GST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A2-1 Orders issued in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A3-1 Circular and Clarifications in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A4-1 Compliance Chart with Limitation Periods under GST. . . . . . . . . . . . . . . . . . . . . A5-1 Reverse Charge under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A6-1 Due Dates under GST with Extensions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-1 Non-Creditable Goods/Services and Supplies under GST . . . . . . . . . . . . . . . . . . A8-1 Interest, Penalties and Offences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A9-1 State Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A10-1 Port Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A11-1 SEZ – List of Services recognized for authorised operations. . . . . . . . . . . . . . . A12-1 PART B

COMMENTARY Chapter B1 Chapter B2 Chapter B3 Chapter B4 Chapter B5 Chapter B6 Chapter B7 Chapter B8 Chapter B9 Chapter B10 Chapter B11 Chapter B12 Chapter B13 Chapter B14

GST – Concept, Features, Advantages and Constitutional Amendment. . . . . . . . B1-3 Taxes or Duties Subsumed in the GST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B2-1 GST Council and its Functions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B3-1 Steps to Determine Liability under GST and Key Definitions . . . . . . . . . . . . . . . B4-1 Supply – Meaning and Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-1 Time and Value of Supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-1 Concept of IGST – Inter-state Supply and Intra-state Supply. . . . . . . . . . . . . . . . B7-1 Imports, Zero-rated Supplies and Exports. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-1 Levy, Rates and Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B9-1 Reverse Charge and Deemed Suppliers under sec 9(5). . . . . . . . . . . . . . . . . . . . B10-1 Input tax credit and input service distributor. . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-1 Composition levy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-1 Job Worker, Casual Taxable Person & Non-resident Taxable Person. . . . . . . . . B13-1 E-commerce, TCS & supply of online data– special provisions. . . . . . . . . . . . . B14-1

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Handbook of GST Procedure, Commentary and Rates

Chapter B15 Chapter B16 Chapter B17 Chapter B18 Chapter B19 Chapter B20 Chapter B21 Chapter B22 Chapter B23 Chapter B24 Chapter B25 Chapter B26 Chapter B27 Chapter B28

Registration, Amendment and Cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Returns under the GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Payment of tax and Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Tax deduction at source. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Invoice, Accounts and Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assessment, audit & determination of tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Collection of tax & Recovery and Liability in certain cases. . . . . . . . . . . . . . . .

Inspection, search & survey. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspection of Goods in Movement, Confiscation and E-way Bill. . . . . . . . . . . .

Penalties and Prosecution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appeal, Advance Ruling and Anti-profiteering Provisions. . . . . . . . . . . . . . . . .

Transitional Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Miscellaneous Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B15-1 B16-1 B17-1 B18-1 B19-1 B20-1 B21-1 B22-1 B23-1 B24-1 B25-1 B26-1 B27-1 B28-1

PART C

GST RATES Chapter C1 Chapter C2 Chapter C3 Chapter C4 Chapter C5 Chapter C6 Chapter C7

GST Rates on Goods as on 1 August 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions in the GST – Goods as on 1 August 2019. . . . . . . . . . . . . . . . . . . . .

GST Rates on Services as on 1 August 2019. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions in the GST – Services as on 1 August 2019. . . . . . . . . . . . . . . . . . . .

Rates of Compensation Cess as on 1 August 2019 . . . . . . . . . . . . . . . . . . . . . . . .

Scheme of Classification of Services and Explanatory Notes. . . . . . . . . . . . . . . .

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – Central Excise and Service Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C1-3 C2-1 C3-1 C4-1 C5-1 C6-1 C7-1

Free Online services and Updates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FO-1

xii

Table of contents About the authors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ix Contents at a glance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xi Table of cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xlvii PART A

IMPORTANT REFERENCE TABLES Chapter A1 Rates and Exemption Notifications in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . A1-3 1.1 CGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A1-3 1.2 IGST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A1-9 1.3 Compensation Cess Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A1-16 Chapter A2 Non-Tariff Notifications in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A2-1 2.1 CGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A2-1 2.2 IGST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A2-12 2.3 Compensation Cess Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A2-14 Chapter A3 Orders issued in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A3-1 Orders for Removal of Difficulties under the CGST Act. . . . . . . . . . . . . . . . . . . . . . . . A3-1 3.1 3.2 Orders under the CGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A3-2 Chapter A4 Circular and Clarifications in GST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A4-1 4.1 CGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A4-1 4.2 IGST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A4-8 Compensation Cess Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A4-8 4.3 Chapter A5

Compliance Chart with Limitation Periods under GST . . . . . . . . . . . . . . . . . A5-1

Chapter A6 Reverse Charge under GST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A6-1 6.1 Reverse Charge in respect of goods under sec 9(3) of the GST Act and 5(3) of the IGST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A6-1 6.2 Reverse Charge in respect of services under sec 9(3) of the GST Act and 5(3) of the IGST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A6-2 6.3 Reverse Charge in respect of goods and services under sec 9(4) of the GST Act and 5(4) of the IGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A6-8 Chapter A7 Due Dates under GST with Extensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-1 7.1A Details of outward supplies of goods or services – Taxpayers with annual aggregate turnover more than INR 1.5 crore – Monthly - Form GSTR–1. . . . . . . . . . A7-2 7.1B Details of outward supplies of goods or services – Taxpayers with annual aggregate turnover upto INR 1.5 crore – Quarterly – Form GSTR–1 . . . . . . . . . . . . . A7-4 7.2 Details of inward supplies of goods or services – Form GSTR–2. . . . . . . . . . . . . . . . . A7-5 xiii

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7.3 7.4 7.5 7.6 7.7

7.8 7.9 7.10 7.11 7.12 7.13 7.13A

7.14

7.15 7.16

7.17 7.18 7.19 7.20 7.21 7.22

Monthly return – Form GSTR–3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-5 Monthly return – Form GSTR–3B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-5 Quarterly return for person opting for composition levy– Form GSTR–4. . . . . . . . . . A7-7 Return for Non-resident taxable person – GSTR-5. . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-7 Monthly details of supplies of online information and database access or retrieval services (OIDAR) by a person located outside India made to nontaxable persons in India – Form GSTR–5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-8 Monthly return for input service distributor – Form GSTR6 . . . . . . . . . . . . . . . . . . . . A7-9 Return by TDS Deductor – Form GSTR-7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-10 Return by E-Commerce Operator – Form GSTR-8. . . . . . . . . . . . . . . . . . . . . . . . . . . A7-11 Annual Return – Form GSTR-9, GSTR-9A & GSTR-9C. . . . . . . . . . . . . . . . . . . . . . A7-11 Final Return (Registration cancellation) – Form GSTR-10. . . . . . . . . . . . . . . . . . . . . A7-11 Intimation to pay tax under sec 10 (composition levy) (Persons registered under erstwhile law migrating on the appointed day) – Form GST CMP–01. . . . . . . A7-11 Intimation to pay tax under sec 10 (composition levy) [Composite suppliers and Service providers exercising option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019] – Form GST CMP–02 . . . . . . . . . . . A7-12 Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day) – Form GST CMP–03. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-12 Quarterly statement under Composition Levy – Form CMP-08. . . . . . . . . . . . . . . . . A7-12 Declaration for claim of input tax credit under section 18(1) by a person who has applied for registration within 30 days from the date of his liability – Form GST ITC–01 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-12 Details of goods/capital goods sent to job worker and received back from job worker – Form GST ITC–04. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-13 Application for Enrolment of Taxpayers registered in erstwhile laws and migrating in the GST – Form GST REG–26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-14 Person registered under any of the erstwhile laws, who is not liable to be registered under the GST Act; Application of cancellation – Form GST REG–29. . . A7-14 Transitional ITC/Stock Statement by the Migrant Taxpayers – Form GST TRAN–01. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-14 Statement of details for supplies of goods effected during the tax period – Form GST TRAN–02. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A7-15 Rectification of Mistakes in the Returns for FY 2017-18. . . . . . . . . . . . . . . . . . . . . . A7-15

Chapter A8 Non-Creditable Goods/Services and Supplies under GST. . . . . . . . . . . . . . . . A8-1 8.1 Non creditable goods/services/supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A8-1 Chapter A9 Interest, Penalties and Offences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A9-1 9.1 Interest under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A9-1 9.2 Penalties under GST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A9-2 9.3 Offences under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A9-7 9.3.1 Nature of acts regarded as offences (Sec 132) . . . . . . . . . . . . . . . . . . . . . . . A9-7 9.3.2 Quantum of punishment for offences stated in Para 9.3.1 (Sec 132). . . . . . A9-7 xiv

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Chapter A10 State Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A10-1 10.1 Code wise. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A10-1 10.2 Alphabetical List. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A10-2 Chapter A11 Port Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A11-1 Chapter A12 SEZ – List of Services recognized for authorised operations . . . . . . . . . . . . A12-1 PART B

COMMENTARY Chapter B1 GST – Concept, Features, Advantages and Constitutional Amendment . . . . B1-3 1.1 What is GST and why GST?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B1-3 1.2 Main indirect taxes or duties in India pre-GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B1-3 1.3 101st Constitutional Amendment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B1-5 1.3.1 Statement of Objects & Reasons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B1-5 1.3.2 Insertion of new Article 246A – Simultaneous powers to levy GST. . . . . . B1-6 1.3.3 Insertion of new Article 269A – Levy of integrated GST. . . . . . . . . . . . . . . B1-6 1.3.4 Distribution of IGST and CGST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B1-7 1.3.5 Creation of GST Council – Article 279A. . . . . . . . . . . . . . . . . . . . . . . . . . . B1-7 1.3.6 Other amendments in the Constitutions. . . . . . . . . . . . . . . . . . . . . . . . . . . . B1-8 1.4 Features of Indian GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B1-9 1.5 Illustration on GST . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B1-14 Chapter B2 Taxes or Duties Subsumed in the GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.1 Taxes or duties subsumed in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(A) Central taxes/duties on supply of goods and services . . . . . . . . . . . . . . . . . . . .

(B) State taxes/duties on supply of goods and services . . . . . . . . . . . . . . . . . . . . . .

2.2 Taxes or duties not subsumed in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Central taxes/duties not subsumed in GST. . . . . . . . . . . . . . . . . . . . . . . . . .

2.2.1 2.2.2 State taxes/duties not subsumed in GST. . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.3 Special status of tobacco and its products. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B2-1 B2-1 B2-1 B2-1 B2-2 B2-2 B2-2 B2-2

Chapter B3 GST Council and its Functions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.1 What is GST Council?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.2 Manner of decision by the GST Council. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.3 Role and functions of the GST Council. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.4 Meetings of the GST Council and its conclusions. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B3-1 B3-1 B3-1 B3-2 B3-3

Chapter B4 Steps to Determine Liability under GST and Key Definitions. . . . . . . . . . . . .

4.1 In order to determine whether a person is liable to pay GST, the following steps can be followed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.1A General interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.2 Definitions relating to Goods, Services, Business, etc. . . . . . . . . . . . . . . . . . . . . . . . . .

4.2.1 Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.2.2 Actionable claim. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B4-1 B4-1 B4-2 B4-5 B4-5 B4-8 xv

Handbook of GST Procedure, Commentary and Rates

4.3

4.4

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4.2.3 Securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-8 4.2.4 Money. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-11 4.2.5 Input . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-11 4.2.6 Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-11 4.2.7 Telecommunication service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-12 4.2.8 Input service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-13 4.2.9 Capital Goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-13 4.2.10 Motor vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-13 4.2.11 Voucher. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-14 4.2.12 Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-14 4.2.13 Manufacture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-20 4.2.14 Job work. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-20 4.2.15 Works contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-20 4.2.16 Electronic commerce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-21 4.2.17 Deemed Exports. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-21 4.2.18 Online information and database access or retrieval services . . . . . . . . . . B4-22 Definitions relating to Person (Supplier, Recipient, etc). . . . . . . . . . . . . . . . . . . . . . . B4-22 4.3.1 Person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-22 4.3.2 Family. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-23 4.3.3 Taxable person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-23 4.3.4 Registered person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-24 4.3.5 Non-resident taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-24 4.3.6 Casual taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-24 4.3.7 Supplier. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-25 4.3.8 Recipient. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-25 4.3.9 Principal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-25 4.3.10 Agent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-26 4.3.11 Agriculturist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-26 4.3.12 Associated enterprise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-27 4.3.13 Business vertical. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-27 4.3.14 Electronic commerce operator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-28 4.3.15 Input Service Distributor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-28 4.3.16 Special Economic Zone developer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-28 4.3.17 Intermediary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-29 4.3.18 Non-taxable online recipient. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-29 Definitions relating to Supply, Export, Import, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . B4-30 4.4.1 Supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-30 4.4.2 Taxable supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-30 4.4.3 Non-taxable supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-30 4.4.4 Exempt supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-31 4.4.5 Intra-State supply of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-31 4.4.6 Intra-State supply of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-31 Continuous supply of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-31 4.4.7

4.5

4.6

4.7 4.8

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4.4.8 Continuous supply of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.9 Inward supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.10 Outward supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.11 Composite supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.12 Mixed supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.13 Principal supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.14 Zero rated supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.15 Place of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Export of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.16 4.4.17 Export of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.18 Import of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.19 Import of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.20 Customs frontiers of India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.21 Special Economic Zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.22 Continuous journey. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.4.23 Removal of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definitions relating to place, address, location, etc. . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5.1 Principal place of business. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5.2 Place of business. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5.3 Location of the supplier of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5.4 Location of the recipient of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5.5 Fixed establishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5.6 Usual place of residence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5.7 Address on record. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.5.8 Address of delivery. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definitions relating to Computation of Turnover, Tax, etc . . . . . . . . . . . . . . . . . . . . .

4.6.1 Consideration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.6.2 Aggregate turnover. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.6.3 Turnover in a State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.6.4 Output tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.6.5 Input tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.6.6 Input tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.6.7 Market value. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.6.8 Tax period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definitions relating to Returns, Invoice, Documents, Records, etc. . . . . . . . . . . . . . .

Definitions relating to State, Territory, Government, etc. . . . . . . . . . . . . . . . . . . . . . .

4.8.1 Government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.8.2 Local authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.8.3 State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.8.4 Union Territory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.8.5 India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B4-32 B4-32 B4-32 B4-32 B4-33 B4-33 B4-33 B4-33 B4-34 B4-34 B4-34 B4-34 B4-35 B4-35 B4-35 B4-36 B4-36 B4-36 B4-36 B4-37 B4-37 B4-39 B4-39 B4-39 B4-40 B4-40 B4-40 B4-42 B4-42 B4-43 B4-43 B4-44 B4-44 B4-44 B4-44 B4-45 B4-45 B4-45 B4-46 B4-46 B4-46

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Chapter B5 Supply – Meaning and Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-1 5.1 Meaning of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-1 5.1.1 Meaning of the term “supply”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-1 5.1.1.1 Scope of the “supply” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-2 5.1.1.2 Essentials of the term “supply”. . . . . . . . . . . . . . . . . . . . . . . . . . B5-3 5.1.2 Supply between the joint venture/AOP and members thereof. . . . . . . . . . . B5-8 5.1.3 Sharing of expenditure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-9 Recovery of expenditure from employees . . . . . . . . . . . . . . . . . . . . . . . . . . B5-9 5.1.4 5.2 Supply without consideration – Schedule I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-10 5.3 Whether an activity/transactions is “supply of goods” or “supply of service” – Matters contained in Schedule II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-17 5.3.1 Transfer of ‘titles’ or ‘right to use’ in goods. . . . . . . . . . . . . . . . . . . . . . . . B5-18 5.3.2 Lease or letting of land or building. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-19 5.3.3 Treatment or process to another person’s goods. . . . . . . . . . . . . . . . . . . . . B5-20 5.3.4 Transfer of business assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-21 5.3.5 Renting of immovable property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-24 5.3.6 Construction of complex etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-26 5.3.7 Temporary transfer of Intellectual Property Right (IPR). . . . . . . . . . . . . . B5-27 5.3.8 Development, design, etc of IT software . . . . . . . . . . . . . . . . . . . . . . . . . . B5-28 5.3.9 Refrainment, tolerance an act, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-30 5.3.10 Transfer of the right to use goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-32 5.3.11 Works contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-34 5.3.12 Supply of food and beverage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-36 5.3.13 Supply of goods by any unincorporated association. . . . . . . . . . . . . . . . . B5-37 5.4 Activities or transactions which shall be treated neither as supply of goods nor as supply of services - Sec 7(2) read with Schedule III. . . . . . . . . . . . . . . . . . . . . B5-37 5.5 Powers of the government in respect of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-44 5.6 Composite or mixed supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-44 5.7 Issues and FAQ in respect of Supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-51 5.7.1 Whether supply by an individual, who is not engaged in business, also falls within the definition?. . . . . . . . . . . . . . . . . . . . . . . . . . B5-51 5.7.2 Whether “supply” includes supply without the profit motive, such as, sale of scrap by Transport Corporation to reduce space?. . . . . . . B5-51 5.7.3 Whether supply of goods without consideration, such as, free samples, goods under warranty, promotional goods, come within the definition of “supply”? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-51 5.7.3A Discount and various sales promotion offers . . . . . . . . . . . . . . . . . . . . . . . B5-52 5.7.3B Return of time expired goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-55 5.7.4 Whether the term “supply” includes supply of good/services from HO to branches and inter-branches of the same PAN? . . . . . . . . . . . B5-56 5.7.5 Can “recipient of supply” be treated as “supplier?. . . . . . . . . . . . . . . . . . . B5-57 5.7.6 “Supply” in the case of co-operative society . . . . . . . . . . . . . . . . . . . . . . . B5-58 5.7.7 Whether following activities are covered under “supply” or not?. . . . . . . B5-60 xviii

Table of contents

Chapter B6 Time and Value of Supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-1 6.1 Time of supply of goods – when taxable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-1 6.1.1 Time of supply of goods subject to forward charge. . . . . . . . . . . . . . . . . . . B6-1 6.1.2 Time of supply of goods subject to reverse charge. . . . . . . . . . . . . . . . . . . . B6-4 6.1.2A Time of supply of goods subject to reverse charge u/s 9(4) in case of Promoter in the Real Estate industry . . . . . . . . . . . . . . . . . . . . . . . . B6-5 6.1.3 Time of supply of vouchers, by whatever named called. . . . . . . . . . . . . . . . B6-5 6.1.4 Supply relating to interest, late fee or penalty . . . . . . . . . . . . . . . . . . . . . . . B6-6 Where time of supply could not be determined in accordance 6.1.5 with earlier provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-8 6.1.6 FAQs in respect of time of supply of goods. . . . . . . . . . . . . . . . . . . . . . . . . B6-8 6.2 Time of supply of services – when taxable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-8 6.2.1 Time of supply in case of services subject to forward charge . . . . . . . . . . . B6-8 6.2.1A Time of supply in case of transfer of development rights (TDR) or F.S.I. or Upfront lease - To summarize. . . . . . . . . . . . . . . . . . . . . . . . . . B6-10 6.2.2 Time of supply of services subject to reverse charge. . . . . . . . . . . . . . . . . B6-11 6.2.2A Time of supply of services subject to reverse charge u/s 9(4) in case of Promoter in the Real Estate industry . . . . . . . . . . . . . . . . . . . . . . . B6-11 Time of supply of vouchers, by whatever named called. . . . . . . . . . . . . . . B6-11 6.2.3 Special provision in relation to the “associated enterprises” . . . . . . . . . . . B6-12 6.2.4 6.2.5 Supply relating to interest, late fee or penalty . . . . . . . . . . . . . . . . . . . . . . B6-12 6.2.6 Where time of supply could not be determined in accordance with earlier provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-12 6.2.7 FAQs in respect of time of supply of services . . . . . . . . . . . . . . . . . . . . . . B6-13 6.3 Change in rates of tax – Goods or Services – Sec 14 of the GST Act. . . . . . . . . . . . . B6-14 6.3.1 Time of supply of services in case of change in rate of tax (CRT) of supply of services – To summarize. . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-14 6.3.2 Time of supply of goods in case of change in rate of tax (CRT) of supply of goods – To summarize – w.e.f. 15.11.2017 (other than composition tax payers) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-15 6.4 Value of supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-15 6.4.1 Value of taxable supply for levy of GST. . . . . . . . . . . . . . . . . . . . . . . . . . B6-15 When are two persons stated to be related to each other? . . . . . . . . . . . . . B6-16 6.4.2 6.4.3 Inclusion of amounts while determining transaction value . . . . . . . . . . . . B6-17 6.4.4 Exclusion of discounts while determining transaction value. . . . . . . . . . . B6-20 6.4.5 When is a person required to refer the Valuation Rules?. . . . . . . . . . . . . . B6-22 6.4.6 Value of supply where supply is for a consideration not wholly in money – Rule 27 of the GST Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-22 6.4.7 Value of supply taking place between related persons or the distinct persons (inter-unit supply) – Rule 28. . . . . . . . . . . . . . . . . . . . . . . B6-23 6.4.8 Value of supply made or received through an agent – Rule 29 . . . . . . . . . B6-24 6.4.9 Manner of valuation prescribed in Rules 30 & 31. . . . . . . . . . . . . . . . . . . B6-25 6.4.9A Value of supply in case of lottery, betting and gambling – Rule 31A. . . . . B6-25 xix

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6.4.10 6.4.10A 6.4.10B 6.4.11 6.4.12 6.4.13 6.4.14 6.4.15

Manner of valuation in specified activities – Rule 32. . . . . . . . . . . . . . . . .

Supply of old and used motor vehicle. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Value of supply of TDR, FSI etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Value of supply of services in case of pure agent – Rule 33. . . . . . . . . . . .

Exchange rate of currency, other than INR – Rule 34 . . . . . . . . . . . . . . . .

Value of supply is inclusive of GST – Rule 35. . . . . . . . . . . . . . . . . . . . . .

Proportion of value attributable to different States or Union territories – Rule 3 to 9 of the IGST Rules. . . . . . . . . . . . . . . . . . . . . . . . .

FAQs in respect of value of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B6-25 B6-29 B6-30 B6-31 B6-33 B6-34 B6-34 B6-34

Chapter B7 Concept of IGST – Inter-state Supply and Intra-state Supply . . . . . . . . . . . . B7-1 7.1 IGST model for inter-state transactions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-1 7.1.1 Meaning of the term “IGST” and its need . . . . . . . . . . . . . . . . . . . . . . . . . . B7-1 7.1.2 Features of the “IGST” mechanism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-2 7.1.3 Supply of goods or services in the course of inter-state trade or commerce.B7-2 7.1.4 Supply of goods or services within the state. . . . . . . . . . . . . . . . . . . . . . . . . B7-4 7.1.5 Refund of IGST paid on supply of goods to tourist leaving India [Sec 15 of the IGST Act] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-5 7.1.6 Supplies in territorial water [Sec 9 of the IGST Act]. . . . . . . . . . . . . . . . . . B7-5 7.2 Determination of place of supply (POS) of goods and services . . . . . . . . . . . . . . . . . . B7-5 7.3 Determination of place of supply (POS) of goods other than supply of goods imported into, or exported from India [Sec 10 of the IGST Act] . . . . . . . . . . . . B7-7 (A) Involves movement of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-7 (B) Three or more parties – “Bill To Ship To”. . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-10 (C) Supply does not involve movement of goods. . . . . . . . . . . . . . . . . . . . . . . . . . B7-12 (D) Goods are assembled or installed at site. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-12 (E) Goods are supplied on board a conveyance. . . . . . . . . . . . . . . . . . . . . . . . . . . B7-13 (F) Where POS of goods cannot be determined. . . . . . . . . . . . . . . . . . . . . . . . . . . B7-14 7.4 Determination of place of supply (POS) of goods imported into, or exported from India [Sec 11 of the IGST Act]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-14 7.5 Determination of place of supply (POS) of services where the location of supplier of service and the location of the recipient of service (both) are in India and situs [Sec 12 of IGST Act]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-15 7.5.1 General provision - Sec 12(2) [other than sec 12(3) to 12(14)] of the IGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-15 7.5.2 Other provisions - Section 12(3) to (14) of the IGST Act . . . . . . . . . . . . . B7-16 (A) In relation to immovable property. . . . . . . . . . . . . . . . . . . . . . . . . . B7-16 (B) Performance based services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-21 (C) Training and performance appraisal services . . . . . . . . . . . . . . . . . B7-22 (D) Admission to event etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-23 (E) Organisation of event. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-23 (F) Transportation of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-25 (G) Passenger transportation service. . . . . . . . . . . . . . . . . . . . . . . . . . . B7-27

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7.7 7.8 7.9

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(H) Services on board a conveyance. . . . . . . . . . . . . . . . . . . . . . . . . . . B7-28 (I) Telecommunication services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-29 (J) Banking and other financial services. . . . . . . . . . . . . . . . . . . . . . . . B7-30 (K) Insurance service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-31 (L) Advertisement services to the specified persons. . . . . . . . . . . . . . . B7-31 Determination of place of supply (POS) of services where location of supplier or location of the recipient is outside India [Section 13]. . . . . . . . . . . . . . . . B7-33 7.6.1 General provision- Section 13(2) [other than sec 13(3) to 13(13)] of the IGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-33 7.6.2 Exception provisions - Section 13(3) to (13) of IGST Act. . . . . . . . . . . . . B7-33 (A) Performance based services in respect of goods where either the supplier or the recipient is located outside India. . . . . . . B7-33 (B) Performance based services supplied to an individual where either the supplier or the recipient is located outside India. B7-36 (C) In relation to immovable property where either the supplier or the recipient is located outside India. . . . . . . . . . . . . . . B7-37 (D) Admission to or organization of event etc where either the supplier or the recipient is located outside India. . . . . . . . . . . . B7-38 (E) Banking, Intermediary and hiring services where either the supplier or the recipient is located outside India. . . . . . . . . . . . B7-40 (F) Transportation of goods where either the supplier or the recipient is located outside India. . . . . . . . . . . . . . . . . . . . . . . . . . . B7-46 (G) Passenger transportation service. . . . . . . . . . . . . . . . . . . . . . . . . . . B7-47 (H) Services on board a conveyance. . . . . . . . . . . . . . . . . . . . . . . . . . . B7-47 (I) Online information and database access or retrieval services. . . . . B7-48 (J) Residual Powers of the Central Government . . . . . . . . . . . . . . . . . B7-49 Taxability of Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-50 7.7.1 Taxability of service [After ascertaining LOS and POS]. . . . . . . . . . . . . . B7-50 Taxation of import of goods and services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-50 Transfers of goods/services to branch/agent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-51

Chapter B8 Imports, Zero-rated Supplies and Exports. . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.1 Import of goods and services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.1.1 Import of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.1.2 Import of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.1.3 Taxation on import of goods and services . . . . . . . . . . . . . . . . . . . . . . . . . .

(A) Duties at the time of import. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(B) IGST rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(C) Valuation and method of calculation. . . . . . . . . . . . . . . . . . . . . . . . .

(D) Changes in import procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(E) Import under Export Promotion Schemes and duty payment through EXIM scrips . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(F) EOUs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B8-1 B8-1 B8-1 B8-2 B8-2 B8-2 B8-3 B8-3 B8-3 B8-4 B8-4

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8.2

8.3

8.4

(G) Imports/Procurement by SEZs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-5 (H) Project Import . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-5 (I) Baggage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-5 (J) Imports and Input Tax Credit (ITC). . . . . . . . . . . . . . . . . . . . . . . . . . B8-5 (K) Imports and reverse charge on freight. . . . . . . . . . . . . . . . . . . . . . . . B8-6 8.1.3A Sale of goods by SEZ unit to DTA Unit – Procedure. . . . . . . . . . . . . . . . . . B8-7 8.1.4 High seas sale of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-7 Zero rated supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-10 Meaning of zero-rated supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-10 8.2.1 8.2.2 Eligibility of input tax credit or refund on zero-rated supply [Sec 16 of the IGST Act] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-11 Export of goods and services, Deemed Export & Penultimate Export. . . . . . . . . . . . B8-14 8.3.1 Export of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-14 8.3.2 Export of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-14 8.3.3 Deemed export . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-15 8.3.4 Penultimate export . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B8-18 8.3.5 Export under GST – Refund and procedure. . . . . . . . . . . . . . . . . . . . . . . . B8-21 8.3.6 Goods sent/taken out of India for exhibition or on consignment basis for export promotion – Procedure, Invoicing and Refund. . . . . . . . . B8-26 8.3.7 Supply of Information Technology enabled Services (ITeS services)– Nature, Place of Supply and Taxability. . . . . . . . . . . . . . . . . . . B8-28 Supply of goods and/or services to SEZ unit/developer. . . . . . . . . . . . . . . . . . . . . . . B8-30

Chapter B9 Levy, Rates and Exemptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.1 Levy and collection of GST (Incidence of Tax) u/s 9(1) of the GST Act and 5(1) of the IGST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.2 Levy of compensation cess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.3 Rates of GST in India . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.3.1 Framework of GST Rates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.3.2 GST Rates of goods – 0.25%, 3%, 5%, 12%, 18% and 28%. . . . . . . . . . . .

9.3.3 GST Rates of services – 5%, 12%, 18% and 28%. . . . . . . . . . . . . . . . . . . .

9.3.4 Rules of interpretation in the Customs Tariff. . . . . . . . . . . . . . . . . . . . . . . .

9.4 Exemptions and exempt supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.4.1 Power to grant exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.4.2 Meaning of exempted supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.4.3 Meaning of non-taxable supply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.5 Non-taxable persons. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.5.1 Who is a taxable person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.5.2 Agriculturist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.6 Zero rated supply and export of goods and services. . . . . . . . . . . . . . . . . . . . . . . . . . .

9.7 Supply of old and used motor vehicle. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B9-1 B9-1 B9-2 B9-3 B9-3 B9-3 B9-3 B9-3 B9-3 B9-3 B9-4 B9-4 B9-5 B9-5 B9-6 B9-7 B9-7

Chapter B10 Reverse Charge and Deemed Suppliers under sec 9(5) . . . . . . . . . . . . . . . . . B10-1 10.1 Reverse Charges u/s 9(3) of the GST Act and 5(3) of the IGST Act. . . . . . . . . . . . . . B10-1 xxii

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10.1.1 10.1.2 10.1.3

10.2 10.3

Reverse Charge in respect of goods under the CGST/SGST/IGST. . . . . . B10-2 Reverse Charge in respect of services under the CGST/SGST/IGST Act. . . . B10-4 Reverse Charge in respect of services only under the IGST Act (in addition to services specified in Para above). . . . . . . . . . . . . . . . . . . . B10-33 10.1.4 Taxability under sec 9(3) of supplier of exempted goods/services receiving taxable supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B10-37 10.1.5 Whether threshold limit is applicable for reverse charge. . . . . . . . . . . . . B10-37 10.1.6 Compliances in respect of supplies under reverse charge mechanism. . . . . B10-37 Reverse Charges u/s 9(4) of the GST Act and 5(4) of the IGST Act. . . . . . . . . . . . . B10-38 Specified e-commerce operators – Deemed suppliers u/s 9(5) of the GST Act and 5(5) of the IGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B10-43

Chapter B11 Input Tax Credit and Input Service Distributor. . . . . . . . . . . . . . . . . . . . . . . B11-1 11.1 Meaning of input tax credit (ITC) and related terms. . . . . . . . . . . . . . . . . . . . . . . . . . B11-1 11.4 Eligibility and Conditions for claiming of input tax credit (ITC) [Sec 16]. . . . . . . . . B11-3 11.4.1 Conditions for claiming ITC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-5 11.4.1A Can a person claim ITC of CGST/SGST paid or incurred in other State . . . B11-12 11.4.2 Manner of claiming ITC [Section 16(1)] . . . . . . . . . . . . . . . . . . . . . . . . . B11-13 11.4.3 Utilization of credit [Section 49(5) as substituted and Section 49A inserted vide CGST Amendment Act, 2019 w.e.f.

01.02.2019 read with Rule 88A vide Notification No. 16/2019 – CT dated 29.03.2019]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-13 11.4.4 Overall time limit for claiming ITC [Section 16(4)] . . . . . . . . . . . . . . . . B11-13 11.5 Eligibility and Conditions in claiming of input tax credit (ITC) [Sec 17]. . . . . . . . . B11-15 11.5.1 Restrictions in claiming ITC [Section 17] . . . . . . . . . . . . . . . . . . . . . . . . B11-15 11.5.2 Banking Co., Financial Institutions and NBFC . . . . . . . . . . . . . . . . . . . . B11-31 11.5.3 Recovery of ITC wrongly taken. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-32 11.5.4 ITC not allowed through GST Rates Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 as amended from time to time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-33 11.5.5 Expln (iv) of Notification No. 11/2017-CTR dated 28-06-2017 . . . . . . . B11-34 11.6 Non-creditable goods or services (Blocked Credit) [Section 17(5)]. . . . . . . . . . . . . B11-35 11.7 ITC in special circumstances [Section 18]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-57 11.7.1 Eligible for ITC on stock to a taxable person, who has applied for registration mandatorily for the first time. . . . . . . . . . . . . . . . . . . . . . B11-57 11.7.2 Eligible for ITC on stock to a taxable person, who has applied for registration voluntarily under section 25(3) . . . . . . . . . . . . . . . . . . . . B11-58 11.7.3 Eligibility for ITC on stock of a person who ceases to pay tax under composition levy and pays tax under regular scheme . . . . . . . . . . B11-58 11.7.4 Eligibility for ITC on stock where an exempt supply becomes taxable supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-59 11.7.5 Manner prescribed for claiming ITC in Para 11.7.1 to 11.7.4 above [Rule 40(1) of the GST Rules]. . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-59

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11.7.6

11.8 11.9

Eligibility of ITC where there is a change in the constitution of a registered taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.7.6A Eligibility of ITC in case of death of registered taxable person (sole proprietor) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.7.7 Payment equivalent to the ITC if the outward taxable supplies subsequently become exempt absolutely . . . . . . . . . . . . . . . . . . . . . . . . .

11.7.8 Payment equivalent to the ITC where the taxable person switches over from regular scheme to composition scheme. . . . . . . . . . .

Payment equivalent to the ITC where the registration is 11.7.9 cancelled under sec 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.7.10 Supply of capital goods on which ITC has been claimed earlier. . . . . . .

11.7.11 Transfer of credit to other registered place of business within the same state . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Goods transferred for job-work [Section 19]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Input Service Distributor (ISD) [Section 20, 21]. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Concept of input service distributor?. . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.9.1 Who is input service distributor? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.9.2 11.9.3 Obligations for registration and filing of return. . . . . . . . . . . . . . . . . . . .

Conditions/restrictions and procedure for distribution of credit 11.9.4 [Section 20(2) read with Rule 39 of the GST Rules]. . . . . . . . . . . . . . . .

Manner of distribution of credit [Section 20(1) read with 11.9.5 Rule 39 of the GST Rules]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.9.6 Manner of recovery of credit excess distributed. . . . . . . . . . . . . . . . . . . .

B11-60 B11-61 B11-61 B11-62 B11-62 B11-63 B11-63 B11-64 B11-65 B11-65 B11-67 B11-67 B11-68 B11-71 B11-72

Chapter B12 Composition levy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-1 12.1 Scope and features of the composition levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-1 12.1.1 Eligibility for the composition levy and Rates of Levy. . . . . . . . . . . . . . . B12-2 12.1.2 Who cannot opt for the composition levy?. . . . . . . . . . . . . . . . . . . . . . . . B12-11 12.2 Conditions and restrictions under the composition levy – Sec 10 as well as through Notification No. 2/2019 (Rule 10(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-12 12.2.1 Conditions and restrictions Specified in the GST Act . . . . . . . . . . . . . . . B12-12 12.2.2 Conditions and restrictions specified in the GST Rules [Rule 5]. . . . . . . B12-12 12.3 Procedure to opt for the composition levy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-13 12.3.1 Procedure to opt for composition levy. . . . . . . . . . . . . . . . . . . . . . . . . . . B12-13 12.4 Input tax credit on switch over to composition levy. . . . . . . . . . . . . . . . . . . . . . . . . B12-15 12.4.1 Reversal of input tax credit where the taxable person switches over from regular method to composition levy. . . . . . . . . . . . . . . . . . . . . B12-15 12.4.2 Eligibility of the input tax credit where a taxable person, who was paying tax under the composition levy, starts paying tax under the regular method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-17 12.5 Validity of the composition levy [Rule 6]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-18 12.6 Cancellation of permission or registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-19 12.7 FAQs by CBIC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B12-20

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Chapter B13 Job Worker, Casual Taxable Person & Non-resident Taxable Person . . . . . B13-1 13A Job-worker. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-1 13A.1 Who is “job-worker” and “principal” . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-1 13A.1.1 Meaning of ‘job work’ and ‘job worker’. . . . . . . . . . . . . . . . . . . . . . . . . . . B13-1 13A.1.2 Can the person also use his own goods during the process?. . . . . . . . . . . B13-2 13A.1.3 Meaning of principal for the purposes of these provisions. . . . . . . . . . . . . B13-3 13A.1.4 Treatment of job work as ‘service’. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-3 13A.2 Privileges available to the principal and restrictions. . . . . . . . . . . . . . . . . . . . . . . . . . B13-3 13A.2.1 Facilities to the principal and the job worker. . . . . . . . . . . . . . . . . . . . . . . B13-3 13A.2.1A Input tax credit on inputs and capital goods sent for job work [Sec 19] . . B13-4 13A.2.2 Special procedure for removal of goods under sec 143. . . . . . . . . . . . . . . B13-4 13A.2.3 Supply of goods by the principal from the place of job worker. . . . . . . . . B13-6 13A.2.4 Manner of dispatch and return prescribed in rule 45 of the GST Rules: . . B13-7 13A.2.5 Supply of waste or scrap. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-7 13A.2.6 Documents for movement of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-7 13A.2.7 Liability to issue invoice, determination of place of supply and payment of GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-9 13A.2.8 Availability of input tax credit to the principal and job worker. . . . . . . . B13-10 13A.3 Job-worker. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-11 13A.3.1 Whether a job-worker is required to obtain registration?. . . . . . . . . . . . . B13-11 13A.3.2 Whether goods, directly supplied from the job-worker’s premises, will be included in the aggregate turnover of job worker?. . . . B13-11 13A.3.3 If the principal and job-worker are located in difference states, will the service by job-worker be treated as inter-state supply?

What is the threshold limit for registration?. . . . . . . . . . . . . . . . . . . . . . . B13-11 Casual Taxable Person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-12 13B 13B.1 Who is casual taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-12 13B.2 Registration by casual taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-13 13B.3 Returns by casual taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-15 13B.4 Refund to casual taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-16 13C Non-resident Taxable Person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-16 13C.1 Who is non-resident taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-16 13C.2 Registration by non-resident taxable person. . . . . . . . . . . . . . . . . . . . . . . B13-17 13C.3 Input tax credit by non-resident taxable person. . . . . . . . . . . . . . . . . . . . B13-17 13C.4 Returns by non-resident taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . B13-18 13C.5 Refund to non-resident taxable person. . . . . . . . . . . . . . . . . . . . . . . . . . . B13-18 Chapter B14 E-commerce, TCS & supply of online data– special provisions . . . . . . . . . .

14.1 E-commerce. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.1.1 Meaning of ‘e-commerce’. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.1.2 Threshold limit for registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.1.3 When the ECO itself be deemed as supplier. . . . . . . . . . . . . . . . . . . . . . . .

B14-1 B14-1 B14-1 B14-2 B14-3

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14.2

14.3

14.4

14.5

Collection of tax (TCS) by e-commerce operators . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-4 14.2.1 Time of collection of TCS and its value. . . . . . . . . . . . . . . . . . . . . . . . . . . B14-4 14.2.2 Rate of TCS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-5 Procedure for registration or cancellation and obligations of TCS. . . . . . . . . . . . . . . B14-5 14.3.1 Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-5 14.3.2 Obligations of the e-commerce operators. . . . . . . . . . . . . . . . . . . . . . . . . . B14-6 14.3.3 Claim of credit for the amount of TCS deposited by the ECO by the concerned supplier [Sec 52(7) of the GST Act] . . . . . . . . . . . . . . . . . . B14-6 Matching of details filed by the ECO with that of filed by the 14.3.4 supplier [Sec 52(8) to (11) of the GST Act read with Rule 78 & 79 of the GST Rules] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-7 14.3.5 Powers of the proper officer to issue notice upon the ECO [Sec 52(12) to (14) of the GST Act]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-8 14.3.6 Cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-8 14.3.7 Whether there could be any other penalties on ECO? . . . . . . . . . . . . . . . . B14-8 14.3.8 Collection of TCS by Tea Board of India. . . . . . . . . . . . . . . . . . . . . . . . . . B14-8 14.3.9 FAQ on TCS by CBIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-9 Special provision for payment of tax by a supplier of online information and database access or retrieval services (OIDAR) located outside India to specified person in the taxable territory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-9 14.4.1 Applicability of the provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-9 14.4.2 Meaning of “online information and database access or retrieval services” [Sec 2(17) of the IGST Act] . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-9 14.4.3 Meaning of “non-taxable online recipient”. . . . . . . . . . . . . . . . . . . . . . . . B14-12 14.4.4 Who is responsible for payment of tax and role of intermediary who arranges the services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-12 14.4.5 Registration and payment of tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-13 14.4.6 Filing of return [Rule 64]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-14 14.4.7 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-14 14.4.8 Officers empowered to grant registration. . . . . . . . . . . . . . . . . . . . . . . . . B14-14 FAQ on TCS by CBIC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B14-14

Chapter B15 Registration, Amendment and Cancellation. . . . . . . . . . . . . . . . . . . . . . . . . .

15.1 Need for registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.1.1 Why does one require registration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.2 Format of registration number (GSTIN). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.3 Types of registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.4 Mandatory registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.4.1 Liability for mandatory registration under the GST – Threshold limit. . . .

15.4.2 Meaning of aggregate turnover for the purpose of threshold limit. . . . . . .

15.4.3 Circumstances when threshold limit/exemption from registration is not applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.4.3A Liability of registration in case of agents. . . . . . . . . . . . . . . . . . . . . . . . . .

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15.4.4 15.4.5 15.4.6 15.4.6A

Persons not liable for registration [Sec 23]. . . . . . . . . . . . . . . . . . . . . . . .

Registration is required in every state/UT separately. . . . . . . . . . . . . . . .

Time limit for taking registration [Sec 25(1)]. . . . . . . . . . . . . . . . . . . . . .

Registration by unit located in SEZ and supply from territorial waters [Sec 25(1)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.4.7 Separate registrations for multiple business places of business in the same state/UT [Sec 25(2)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.5 Procedure for registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pre-requisites for registration [Sec 25]. . . . . . . . . . . . . . . . . . . . . . . . . . .

15.5.1 15.5.1A Application for registration [Rule 8(1) of the GST Rules]. . . . . . . . . . . .

15.5.2 Documents required for registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.5.3 Persons authorised to sign or verify through electronic verification code application for registration . . . . . . . . . . . . . . . . . . . . . .

15.5.4 Disposal of registration application . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.5.5 All places of businesses are to be declared at the time of registration. . .

15.5.6 Whether separate enrolment is required with Central and State authorities under GST?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.6 Voluntary registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.6.1 Circumstances when voluntary registration may be obtained . . . . . . . . .

15.6.2 Procedure for voluntary registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.7 Registration by department (Suo-moto registration). . . . . . . . . . . . . . . . . . . . . . . . .

15.7.1 Circumstances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.7.2 Procedure for registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.7.3 Effective date for registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.8 Input Service Distributor (ISD). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.8.1 Requirements for registration by ISD. . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.8.2 Procedure for registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.9 Casual taxable person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.9.1 Who is casual taxable person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.9.2 Procedure for registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.9.3 Process for registration/extension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.10 Non-resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.10.1 Who is a non-resident person?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.10.2 Procedure for registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.10.3 Process for registration/extension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.11 Unique Identity Number (UIN) by UN Bodies etc. . . . . . . . . . . . . . . . . . . . . . . . . .

15.11.1 Who requires UIN?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.11.2 Process for registration/extension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.11.3 Circular No. 36/10/2018 dated 13 March 2018 . . . . . . . . . . . . . . . . . . . .

15.12 Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.12.1 Job Worker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.12.2 SEZ Developer/SEZ Unit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.12.3 Supply from Territorial Waters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B15-10 B15-13 B15-13 B15-13 B15-13 B15-14 B15-14 B15-15 B15-15 B15-17 B15-18 B15-22 B15-22 B15-22 B15-22 B15-22 B15-23 B15-23 B15-23 B15-23 B15-23 B15-23 B15-24 B15-24 B15-24 B15-24 B15-24 B15-26 B15-26 B15-26 B15-26 B15-27 B15-27 B15-27 B15-28 B15-28 B15-28 B15-29 B15-29 xxvii

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15.12.4 15.12.5

15.13 15.14

15.15

15.16

Person required to deduct tax at source (TDS). . . . . . . . . . . . . . . . . . . . .

Person supplying online information and data base access or retrieval (OIDAR) services from a place outside India to a nontaxable online recipient. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.12.6 Person required to collect tax at source (TCS). . . . . . . . . . . . . . . . . . . . .

Effective date of Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.14.1 Circumstances for amendment of registration . . . . . . . . . . . . . . . . . . . . .

15.14.2 Procedure for amendment of registration. . . . . . . . . . . . . . . . . . . . . . . . .

Cancellation/Suspension of registration and revocation. . . . . . . . . . . . . . . . . . . . . .

15.15.1 Circumstances for cancellation of registration. . . . . . . . . . . . . . . . . . . . .

15.15.1A Procedure for suspension of registration. . . . . . . . . . . . . . . . . . . . . . . . .

15.15.2 Procedure for cancellation of registration. . . . . . . . . . . . . . . . . . . . . . . . .

15.15.2A Procedure for cancellation of registration in case of death of sole proprietor and transfer of input tax credit. . . . . . . . . . . . . . . . . . . . . . . . .

15.15.3 Revocation of the cancellation order . . . . . . . . . . . . . . . . . . . . . . . . . . . .

FAQ by CBIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B15-29

B15-29 B15-29 B15-29 B15-30 B15-30 B15-30 B15-32 B15-32 B15-33 B15-34 B15-36 B15-38 B15-41

Chapter B16 Returns under the GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-1 16.1 Decisions by the GST Council and Amendments. . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-1 16.1.1 Press Release by the Ministry of Finance – ID 1531331 dated 4 May 2018 – GST Council Meeting held on 4 May 2018. . . . . . . . . . . . . . B16-1 16.1.2 Based upon Press Release by the Ministry of Finance – ID 1575287 dated 21 June 2019 – GST Council Meeting held on 21 June 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-2 16.1.3 GST (Amendment) Act, 2018; inserted new sec 43A “Procedure for furnishing return and availing input tax credit”; Not yet notified. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-3 16.2 Persons responsible for filing returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-4 16.2.1 Whether there are separate returns for SGST, CGST, etc?. . . . . . . . . . . . . B16-4 16.2.2 Persons liable to file returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-4 16.3A Types of returns or reports and periodicity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-4 16.3B Person-wise returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-6 16.4 Due date of payment of Self-Assessed Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-7 16.5 General features of returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-8 16.6 Returns for outward supplies [GSTR–1]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-8 16.6.1 Persons liable to furnish GSTR-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-8 16.6.2 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-8 16.6.3 Credit/debit notes [Section 34]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-10 16.6.4 Advances received against a supply to be made in future [Section 12 & 13]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-10 16.6.5 Can the taxable person submit the GSTR-1 details before the due date? . . . B16-11 16.6.6 Whether value for each transaction will be fed? What shall be the value if there is no consideration?. . . . . . . . . . . . . . . . . . . . . . . . . . . . B16-11 xxviii

16.7 16.8 16.9

16.10

16.11

16.12

16.13

16.14

16.15

16.16

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16.6.7 Rectification of return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.6.8 Information availability to Recipients . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.6.9 Corrections by Recipients & Acceptance (Not operational). . . . . . . . . . .

Returns for inward supplies [GSTR–2] – At present suspended. . . . . . . . . . . . . . . .

Monthly Return [GSTR – 3] – At present suspended . . . . . . . . . . . . . . . . . . . . . . . .

Monthly Return [GSTR – 3B]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.9.1 Monthly return (GSTR-3B) for the months July 2017 onwards. . . . . . . .

16.9.2 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Quarterly return by composition taxpayers and persons (e.g. service providers) opted vide N. No. 02/2019– CT (Rate) dated 7 March 2019 [GSTR–4 and CMP-08]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.10.1 Legal provisions under sec 39(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.10.1A Persons to whom GSTR-4 and CMP-08 is applicable. . . . . . . . . . . . . . .

16.10.1B Obligations to file Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.10.1C Special procedure vide N. No. 21/2019 – CT dated 23.04.2019 . . . . . . .

16.10.2 Components of the Returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.10.2A Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Non-resident foreign taxpayer [GSTR–5]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.11.1 Meaning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.11.2 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.11.3 Due date and form of return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.11.4 Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Person providing OIDAR Services [GSTR–5A]. . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.12.1 Obligations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.12.2 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.12.3 Payment of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ISD Return [GSTR–6]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.13.1 Meaning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.13.2 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.13.3 Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TDS Return [GSTR – 7] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.14.1 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.14.2 Return submission and TDS certificate. . . . . . . . . . . . . . . . . . . . . . . . . . .

16.14.3 Whether TDS certificates are to be uploaded?. . . . . . . . . . . . . . . . . . . . .

16.14.4 Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Return by e-commerce operator (ECO) [GSTR–8]. . . . . . . . . . . . . . . . . . . . . . . . . .

16.15.1 Requirement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.15.2 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.15.3 Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inward supplies details by persons having UIN [GSTR–11]. . . . . . . . . . . . . . . . . . .

16.16.1 Return submission. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.16.2 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B16-11 B16-11 B16-12 B16-12 B16-12 B16-13 B16-13 B16-15

B16-16 B16-16 B16-16 B16-16 B16-16 B16-17 B16-17 B16-19 B16-19 B16-19 B16-20 B16-20 B16-20 B16-20 B16-21 B16-21 B16-21 B16-21 B16-21 B16-22 B16-22 B16-22 B16-23 B16-23 B16-23 B16-23 B16-23 B16-24 B16-24 B16-24 B16-24 B16-24

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16.16.3 Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annual Return [GSTR–9] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.17.1 Liability to submit annual return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.17.2 Components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.18 Annual return for composition taxpayers [GSTR–9A]. . . . . . . . . . . . . . . . . . . . . . .

16.19 Annual statement for e-commerce operator [GSTR–9B] . . . . . . . . . . . . . . . . . . . . .

16.20 Acknowledgement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.21 ITC (Input tax credit) eligibility & matching . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.21.1 Provisional eligibility of ITC [Sec 41]. . . . . . . . . . . . . . . . . . . . . . . . . . .

16.21.2 Matching of ITC [Sec 42]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.21.3 Matching, reversal and reclaim of reduction in output tax liability - (Not operational). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.21.4 Present system of matching input tax as per GSTR-3B with GSTR-2A. . . .

16.22 Revision of return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.23 Non-filers, late filers & short filers of returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.23.1 Non-filers & late return filers [Section 46]. . . . . . . . . . . . . . . . . . . . . . . .

16.24 First return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.25 Final return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.26 Late fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.27 Extension of filing dates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.28 Methods of uploading the returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.28.1 How the returns can be uploaded? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.28.2 Whether scanned copies of invoices are to be uploaded along with returns?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.29 Signing of returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.30 Rectification of common errors/mistakes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.17

B16-24 B16-25 B16-25 B16-26 B16-27 B16-28 B16-28 B16-29 B16-29 B16-29 B16-31 B16-31 B16-32 B16-33 B16-33 B16-33 B16-34 B16-35 B16-35 B16-35 B16-35 B16-36 B16-36 B16-36

Chapter B17 Payment of tax and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-1 17.1 Nature of taxes to be paid under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-1 17.2 Who is liable for payment of GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-1 17.3 Methods of payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-2 17.3.1 Electronic Liability Ledger (Electronic Tax Liability Register). . . . . . . . . B17-2 17.3.2 Electronic Credit Ledger (ITC Ledger) . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-3 17.3.3 Electronic Cash Ledger. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-4 17.3.4 Order of utilization of ITC: [Section 49(5) and Sec 49A] . . . . . . . . . . . . . B17-6 17.4 Modes of payment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-9 17.5 Payment of GST - Other points. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-9 17.5.1 Sequence of discharge of dues [Section 49(8)]. . . . . . . . . . . . . . . . . . . . . . B17-9 17.5.2 Payment of tax in installments [Section 80 read with Rule 158 of GST Rules]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-9 17.5.3 Identification number for each transaction [Rule 88]. . . . . . . . . . . . . . . . B17-10 17.5.4 Date of deposit of the tax dues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-10 17.5.5 Can payment of Over the Counter (OTC) exceed INR 10,000/-? . . . . . . B17-10

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17.5.6

17.6

17.7

17.8

Whether mandate form needs to be generated for payment by way of NEFT/RTGS? [Rule 87(5) of the GST Rules] . . . . . . . . . . . . . . .

17.5.7 Payment deposited in the incorrect head . . . . . . . . . . . . . . . . . . . . . . . . .

Basic features of challans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.6.1 Who can generate challans?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.6.2 Process of generation of challans [Rule 87 of the GST Rules]. . . . . . . . .

17.6.3 Challan Identification Number (CIN) and its relevance. . . . . . . . . . . . . .

17.6.4 What would happen if payment is made but CIN is not generated? [Rule 87(8) of the GST Rules]. . . . . . . . . . . . . . . . . . . . . . . .

Tax wrongly deposited – IGST v CGST/SGST. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.7.1 From inter-state supply to intra-state supply. . . . . . . . . . . . . . . . . . . . . .

From intra-state supply to inter-state supply. . . . . . . . . . . . . . . . . . . . . .

17.7.2 Circular No. 26/26/2017-GST dated 2 Dec. 2017 . . . . . . . . . . . . . . . . . .

17.7.3 Interest under GST. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.8.1 Rate of Interest and circumstances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.8.2 Whether interest is payable on total tax for delay in filing of return (including amount available in the e-cash ledger and e-credit ledger on the due date). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B17-11 B17-11 B17-12 B17-12 B17-12 B17-13 B17-13 B17-13 B17-13 B17-14 B17-14 B17-14 B17-14

B17-15

Chapter B18 Tax deduction at source. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.1 Tax deduction at source (TDS) [Section 51]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.2 Who is required to deduct TDS?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.3 Rate of TDS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.4 Deduction of TDS - Threshold limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.5 Goods or services liable for TDS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.6 Obligations or responsibilities of the deductor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.7 Procedure for TDS registration or cancellation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.7.1 Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.7.2 Cancellation [Rule 22 of the GST Rules]. . . . . . . . . . . . . . . . . . . . . . . . . .

18.8 Amendment of TDS Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.8.1 Circumstances for amendment of registration . . . . . . . . . . . . . . . . . . . . . .

18.8.2 Procedure for amendment of registration. . . . . . . . . . . . . . . . . . . . . . . . . .

18.9 How will the amount of TDS be utilized by the supplier?. . . . . . . . . . . . . . . . . . . . .

18.10 What would happen if there is excess or erroneous deduction? . . . . . . . . . . . . . . . . .

18.11 Penalties on deductor for various defaults. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B18-1 B18-1 B18-1 B18-4 B18-4 B18-5 B18-5 B18-6 B18-6 B18-6 B18-7 B18-7 B18-7 B18-8 B18-8 B18-9

Chapter B19 Refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.1 Refund - Features. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.1.1 Meaning of refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.1.2 Grounds of refund and the appropriate form . . . . . . . . . . . . . . . . . . . . . . .

19.1.3 Time Limit for claiming refund [Section 54(1), (2), (3)]. . . . . . . . . . . . . .

19.1.4 Refund of unutilized input tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.1.5 Furnishing of documentary evidence to claim refund [Section 54(4)]. . . .

19.1.6 Refund less than INR 1,000/- [Section 54(14)] . . . . . . . . . . . . . . . . . . . . .

B19-1 B19-1 B19-1 B19-1 B19-2 B19-2 B19-3 B19-3 xxxi

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19.2

19.3

19.4

19.5

19.6

xxxii

19.1.7 Refund of taxes paid under existing laws. . . . . . . . . . . . . . . . . . . . . . . . . . B19-3 19.1.8 Manual filing of refund application and processing (Rule 97A) . . . . . . . . B19-4 Refund due to inverted tax structure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-5 19.2.1 Persons entitled for refund [Section 54(3)(a)] . . . . . . . . . . . . . . . . . . . . . . B19-5 19.2.2 Determination of amount of refund [Rule 89(5)]. . . . . . . . . . . . . . . . . . . . B19-8 19.2.3 Procedure for claiming refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-12 19.2.4 Time limit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-12 19.2.5 Manner of allowing refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-12 Clarifications on refund related to Fabrics stated at Sl No. 1 to 7 19.2.6 of Table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-12 19.2.7 Disposal of refund application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-16 Refund to Exporters of goods and/or services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-16 19.3.1 Export of goods and services - Zero-rated supply . . . . . . . . . . . . . . . . . . B19-16 19.3.2 Two options are available to such persons. . . . . . . . . . . . . . . . . . . . . . . . B19-17 19.3.3 Rate of exchange. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-17 19.3.4 Circumstances - Exporters not eligible for refund of unutilised ITC. . . . B19-18 19.3.5 Provisional refund to zero-rated supply of goods or services. . . . . . . . . . B19-19 19.3.6 Refund of IGST - Export of goods after payment of IGST (Rule 96) . . . B19-19 19.3.7 Refund of IGST - Export of services after payment of IGST (Rule 96) . . . . B19-23 19.3.8 Refund of input tax credit - Export of goods/services against Bond or Letter of Undertaking. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-25 19.3.9 Eligibility date and Limitation period. . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-33 19.3.10 Disposal of refund application: Refer Para 19.12.. . . . . . . . . . . . . . . . . . B19-34 Refund related to supply to SEZ developer/SEZ unit. . . . . . . . . . . . . . . . . . . . . . . . B19-34 19.4.1 Supply to SEZ unit/developer - Zero-rated supply. . . . . . . . . . . . . . . . . . B19-34 19.4.1A Two options are available to the Suppliers. . . . . . . . . . . . . . . . . . . . . . . . B19-35 19.4.2 Furnishing of bond or letter of undertaking. . . . . . . . . . . . . . . . . . . . . . . B19-35 19.4.3 Filing of application for refund along with documents . . . . . . . . . . . . . . B19-36 19.4.4 Determination of amount of refund [Rule 89(4)]. . . . . . . . . . . . . . . . . . . B19-37 19.4.5 Time limit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-37 19.4.6 Disposal of refund application: Refer Para 19.12.. . . . . . . . . . . . . . . . . . B19-37 Refund in case of deemed export of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-37 19.5.1 Meaning of deemed export. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-37 19.5.2 Filing of application along with documents to claim refund . . . . . . . . . . B19-38 19.5.3 Eligibility date and Limitation period. . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-40 19.5.4 Disposal of refund application: Refer Para 19.12.. . . . . . . . . . . . . . . . . . B19-40 Refund to United Nation organisations, embassies, diplomats, and other persons notified under sec 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-41 19.6.1 Entitlement of claiming refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-41 19.6.2 No mention of UINs on Invoices - A one-time waiver. . . . . . . . . . . . . . . B19-41 19.6.3 Procedure of claiming refund [Rule 95]. . . . . . . . . . . . . . . . . . . . . . . . . . B19-41 19.6.4 Time limit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B19-43 Passing of refund order and settlement of funds. . . . . . . . . . . . . . . . . . . . B19-43 19.6.5

19.7

19.8

19.9 19.10

19.11 19.12

19.13 19.14 19.15 19.16 19.17

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19.6.6 Benefits for Diplomatic Missions/UN organizations. . . . . . . . . . . . . . . .

Refund to casual or non-resident taxable persons. . . . . . . . . . . . . . . . . . . . . . . . . . .

19.7.1 Procedure of claiming refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.7.2 Disposal of refund application: Refer Para 19.12.. . . . . . . . . . . . . . . . . .

Tax wrongly deposited – IGST v CGST/SGST. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.8.1 Circumstances arising refund – Tax wrongly paid. . . . . . . . . . . . . . . . . .

19.8.2 Payment deposited in the incorrect head . . . . . . . . . . . . . . . . . . . . . . . . .

19.8.3 Filing of application to claim refund . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Eligibility date and Limitation period. . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.8.4 19.8.5 Disposal of refund application: Refer Para 19.12.. . . . . . . . . . . . . . . . . .

Refund of IGST paid on supply of goods to outbound tourist. . . . . . . . . . . . . . . . . .

Other refunds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.10.1 Nature of refunds and application and documents to be submitted . . . . .

19.10.2 Refund of unutilized input tax credit of compensation cess availed on inputs in cases where the final product is not subject to the levy of compensation cess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.10.3 Refund by the exporter of exempted or non-GST goods . . . . . . . . . . . . .

19.10.4 Refund by the Canteen Stores Department (CSD). . . . . . . . . . . . . . . . . .

19.10.5 Eligibility date and Limitation period. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Self-declaration or Certificate by the Chartered Accountant or the Cost Accountant. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disposal of refund application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.12.1 Acknowledgement of refund claim application (Rule 90). . . . . . . . . . . .

19.12.2 Time limit for disposal of refund claim . . . . . . . . . . . . . . . . . . . . . . . . . .

19.12.3 Order sanctioning refund [Section 54(5) read with Rule 92, 93]. . . . . . .

19.12.4 No refund order except as per Sec 54(8) . . . . . . . . . . . . . . . . . . . . . . . . .

19.12.5 No refund order except as per Sec 54(8A). . . . . . . . . . . . . . . . . . . . . . . .

Withhold/Deduct the refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Re-credit of electronic credit ledger in case of rejection of refund claim. . . . . . . . .

Interest on delayed refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proper Officer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consumer welfare fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.17.1 Circumstances when amount of refund shall be credited to the Consumer Welfare Fund, and to be paid to the applicant. . . . . . . . . . . . .

19.17.2 Utilization from the Consumer Welfare Fund [Rule 97] . . . . . . . . . . . . .

B19-43 B19-44 B19-44 B19-44 B19-44 B19-44 B19-45 B19-45 B19-45 B19-45 B19-46 B19-47 B19-47

B19-48 B19-50 B19-50 B19-50 B19-51 B19-52 B19-52 B19-54 B19-54 B19-56 B19-56 B19-56 B19-57 B19-58 B19-58 B19-60 B19-60 B19-61

Chapter B20 Invoice, Accounts and Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.1 Tax invoice and its contents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.1.1 What is the tax invoice?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.1.2 Tax invoice v. bill of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.1.3 Contents of tax invoice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.1.4 Indication of amount of tax on the tax invoice [Section 33]. . . . . . . . . . . .

20.1.5 Time of issuance of tax invoice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20.1.6 Time and manner of issue of revised invoice. . . . . . . . . . . . . . . . . . . . . . .

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20.1.7 20.1.8

20.2

20.2A 20.3 20.4 20.5

20.6 20.7 20.8 20.9 20.10 20.10A 20.11

20.12 20.13

20.14 20.15 20.16

Contents of the revised invoice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-5 Issuance of invoice & payment voucher in case of reverse charge [Sec 31(3)(f), (g) read with rule 52] . . . . . . . . . . . . . . . . . . . . . . . . B20-5 20.1.9 Issuance of tax invoice for petty amount . . . . . . . . . . . . . . . . . . . . . . . . . . B20-6 20.1.9A Electronic Tickets by Multiplex Screens for exhibition of films . . . . . . . . B20-6 20.1.10 Manner of issuance of tax invoice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-7 20.1.11 Other issues relating to Tax Invoice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-7 Bill of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-8 Who is required to issue bill of supply and under what circumstances?. . . . . B20-8 20.2.1 20.2.2 Contents of bill of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-8 20.2.3 Issuance of bill of supply for petty amount . . . . . . . . . . . . . . . . . . . . . . . . B20-8 20.2.4 Electronic Tickets by Multiplex Screens for exhibition of films . . . . . . . . B20-9 20.2.5 Others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-9 Invoice cum Bill of supply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-9 Receipt voucher in case of advance collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-9 Delivery Challan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-10 Credit and debit notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-11 20.5.1 Circumstances when a debit note or credit note is issued. . . . . . . . . . . . . B20-11 Time limit of declaration of credit/debit note in the return 20.5.2 [Section 34(2), (4)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-12 20.5.3 Contents of a debit or credit note. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-13 Tax invoice in case of input service distributor (ISD). . . . . . . . . . . . . . . . . . . . . . . . B20-13 Tax invoice in case of banks, financial institution & NBFC. . . . . . . . . . . . . . . . . . . B20-14 Tax invoice in case of goods transport agency (GTA). . . . . . . . . . . . . . . . . . . . . . . . B20-14 Tax invoice in case of passenger transportation service . . . . . . . . . . . . . . . . . . . . . . B20-15 Facility of digital payment to recipient. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-15 Prohibition of unauthorized collection of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-15 Accounts and records - maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-15 20.11.1 Nature of accounts, records and documents to be maintained. . . . . . . . . B20-15 20.11.2 Where to keep and/or maintain accounts and records . . . . . . . . . . . . . . . B20-18 20.11.3 How to maintain accounts and records. . . . . . . . . . . . . . . . . . . . . . . . . . . B20-20 20.11.4 Obligations of registered persons towards the Proper Officer . . . . . . . . . B20-20 Generation and maintenance of electronic records. . . . . . . . . . . . . . . . . . . . . . . . . . B20-21 Accounts and records by custodian of goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-22 20.13.1 Owner or operator of warehouse or godown or transporter. . . . . . . . . . . B20-22 20.13.2 Records by a person having custody over goods [Rule 56(17)]. . . . . . . . B20-22 Audit of accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-23 Accounts and records - retention. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B20-25 Contents of Invoice/Bill of Supply/Receipt and Refund Voucher. . . . . . . . . . . . . . . B20-25

Chapter B21 Assessment, audit & determination of tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-1 21.1 Self-assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-1 21.2 Provisional assessment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-1

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21.2.1 Procedure of provisional assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-2 21.2.2 Finalization of provisional assessment. . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-2 21.2.3 Liability of interest at the time of final assessment. . . . . . . . . . . . . . . . . . . B21-3 21.2.4 Release of security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-3 21.3 Scrutiny of returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-4 21.4 Assessment of non-filers of returns - Best Judgment Assessment. . . . . . . . . . . . . . . . B21-4 21.5 Assessment of unregistered persons - Best Judgment Assessment. . . . . . . . . . . . . . . B21-5 21.6 Summary assessment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-6 21.6.1 Circumstances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-6 21.6.2 Order of summary assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-6 21.6.3 Withdrawal of summary assessment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-6 21.7 Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-7 21.7.1 Meaning of the term ‘audit’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-7 21.7.2 Order to conduct audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-7 21.7.3 Finalization and proceedings of audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-8 21.8 Determination of tax short/not paid. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-9 21.8.1 Specific provisions for determination of tax. . . . . . . . . . . . . . . . . . . . . . . . B21-9 21.8.2 General provisions for determination of tax [Section 75] . . . . . . . . . . . . B21-12 21.8.3 Notice and order for demand of amounts payable – Procedure. . . . . . . . B21-13 21.8.4 Comprehensive chart of provisions for voluntary compliance. . . . . . . . . B21-14 21.8.6 FAQ in respect of sec 73 and sec 74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-15 21.9 Special Audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-16 21.9.1 Direction for special audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-17 21.9.2 Who shall conduct special audit and fee & expenses. . . . . . . . . . . . . . . . B21-17 21.9.3 Finalization and Report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B21-17 21.9.4 Proceeding by proper officer based upon report. . . . . . . . . . . . . . . . . . . . B21-17 Chapter B22 Collection of Tax & Recovery and Liability in certain cases. . . . . . . . . . . . . B22-1 22.1 Tax collected but not paid to the Government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-1 22.2 Tax wrongfully collected and paid to Government. . . . . . . . . . . . . . . . . . . . . . . . . . . B22-2 22.3 Recovery proceedings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-2 22.3.1 Initiation of recovery proceedings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-2 22.3.2 Modes of recovery of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-2 22.3.3 Recovery by sale of goods under the control of proper officer [Rule 144] . . . B22-5 22.3.4 Recovery by sale of movable and immovable property [Rule 147]. . . . . . B22-6 22.3.5 Disposal of proceeds of sale of goods and movable or immovable property [Rule 154]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-8 22.4 Payment of tax and other amount in installments. . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-8 22.5 Transfer of property to be void in certain cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-8 22.6 Tax to be first charge on property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-9 22.7 Attachment in certain cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-9 22.7.1 Provisional Attachment [Sec 83 read with Rule 159]. . . . . . . . . . . . . . . . . B22-9 22.7.2 Attachment of debts and shares, etc. [Rule 151] . . . . . . . . . . . . . . . . . . . B22-10

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22.7.3

22.8 22.9

22.10

Attachment of property in custody of courts or Public Officer [Rule 152]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22.7.4 Attachment of interest in partnership [Rule 153]. . . . . . . . . . . . . . . . . . .

Continuation and validation of certain recovery proceedings. . . . . . . . . . . . . . . . . .

Prohibitions upon the officers and facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22.9.1 Prohibition against bidding or purchase by officer [Rule 148]. . . . . . . . .

22.9.2 Prohibition against sale on holidays [Rule 149]. . . . . . . . . . . . . . . . . . . .

22.9.3 Assistance by police [Rule 150]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liability to pay in certain cases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22.10.1 Nature and extent of the liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22.10.2 Transfer of business [Section 85]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22.10.3 Liability of partners of the firm. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22.10.4 Procedure for cancellation of registration in case of death of sole proprietor and transfer of input tax credit. . . . . . . . . . . . . . . . . . . . . . . . .

22.10.5 FAQ in respect of liability in special cases. . . . . . . . . . . . . . . . . . . . . . . .

B22-11 B22-11 B22-11 B22-12 B22-12 B22-12 B22-12 B22-12 B22-12 B22-16 B22-17 B22-17 B22-17

Chapter B23 Inspection, search & survey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.1 Inspection. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.1.1 The appropriate authority to make the inspection. . . . . . . . . . . . . . . . . . . .

23.1.2 Circumstances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.1.3 Powers of the officers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.1.4 Reason to believe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.1.5 No authority to collect cheques at the time of survey. . . . . . . . . . . . . . . . .

23.2 Access to business premises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.2.1 The appropriate authority to access to business premises . . . . . . . . . . . . .

23.2.2 Powers of the officers and circumstances. . . . . . . . . . . . . . . . . . . . . . . . . .

23.2.3 Obligations and duties of person in charge of business premises. . . . . . . .

23.2.4 Access of business premises in other circumstances . . . . . . . . . . . . . . . . .

23.3 Search and seizure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.3.1 The appropriate authority to authorize search & seizure . . . . . . . . . . . . . .

23.3.2 Circumstances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.3.3 Period for retention of documents or books. . . . . . . . . . . . . . . . . . . . . . . .

23.3.4 Procedure to be followed at the time of seizure. . . . . . . . . . . . . . . . . . . . .

23.3.5 Powers of the proper officer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.3.6 Rights of the person- To take copies of documents seized. . . . . . . . . . . . .

23.3.6A Suggested precautions at the time of inspection or search. . . . . . . . . . . . .

23.3.7 Release of goods on provisional basis . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23.3.8 Release of perishable or hazardous nature goods [Rule 141]. . . . . . . . . . .

23.3.9 Time limit for issuance of SCN in respect of seized goods . . . . . . . . . . . .

23.3.10 Disposal of goods in specified circumstances. . . . . . . . . . . . . . . . . . . . . . .

23.3.11 Making of inventory of the seized goods. . . . . . . . . . . . . . . . . . . . . . . . . .

23.3.12 Applicability of the Code of Criminal Procedure. . . . . . . . . . . . . . . . . . . .

23.4 Inspection of goods in movement & validation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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B23-1 B23-1 B23-1 B23-1 B23-1 B23-2 B23-2 B23-3 B23-3 B23-3 B23-4 B23-4 B23-4 B23-4 B23-5 B23-6 B23-6 B23-6 B23-6 B23-7 B23-7 B23-7 B23-8 B23-8 B23-8 B23-8 B23-9

23.5 23.6

23.7 23.8 23.9

Table of contents

Powers to summon to produce documents/things. . . . . . . . . . . . . . . . . . . . . . . . . . . . B23-9 Powers to arrest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B23-10 23.6.1 Power of arrest– Circumstances and quantum of punishment. . . . . . . . . B23-11 23.6.2 Appearance before the magistrate within 24 hours. . . . . . . . . . . . . . . . . . B23-13 23.6.3 Cognizable and non-cognizable offences under CGST Act. . . . . . . . . . . B23-13 23.6.4 Applicability of the provisions of the Code of Criminal Procedure. . . . . B23-14 Officers of other Departments to assist proper officer. . . . . . . . . . . . . . . . . . . . . . . . B23-14 Powers to make sample purchases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B23-14 Applicability of CGST provisions to IGST Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . B23-15

Chapter B24 Inspection of Goods in Movement, Confiscation and E-way Bill . . . . . . . . . B24-1 24.1 Inspection of goods in movement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B24-1 24.2 E-way bill – Generation, Validity and Cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . B24-1 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B24-2 24.2.1 Person responsible for furnishing of information and generation of e-way bill [Rule 138(1) of the GST Rules] . . . . . . . . . . . . . . . . . . . . . . B24-3 24.2.2 E-Way bill to be issued – Movement by way of supply or otherwise . . . . B24-4 24.2.3 Value of consignment for mandatory generation of e-way bill – Threshold limit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B24-4 24.2.4 Mode of conveyance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B24-6 24.2.5 How to furnish of information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B24-6 24.2.6 Is e-way bill required when the goods are supplied by an unregistered supplier?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B24-7 24.2.7 Exemption from generation of e-way bill [Rule 138(14)] . . . . . . . . . . . . . B24-7 24.2.8 Manner of generation of e-way bill – Movement by railways or air or vessel [Rule 138(2A)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B24-8 24.2.9 Manner of generation of e-way bill – Movement by Road [Rule 138(2), (3)] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B24-9 24.2.10 Generation of e-way bill by the e-commerce operator or courier. . . . . . . B24-10 24.2.11 Transferring goods from one conveyance to another [Rule 138(5)]. . . . . B24-10 24.2.12 Assignment of e-way bill [Rule 138(5A)] . . . . . . . . . . . . . . . . . . . . . . . . B24-11 24.2.13 Generation of consolidated e-way bill by transporter and where aggregate value of goods in a conveyance exceeds INR 50,000/-. . . . . . B24-11 24.2.14 Generation of e-way bill by the transporter - When. . . . . . . . . . . . . . . . . B24-12 24.2.15 Acceptance of details in e-way bill [Rule 138(11), (12)]. . . . . . . . . . . . . B24-13 24.2.16 Optional generation of e-way bill [I & II proviso to Rule 138(3)]. . . . . . B24-14 24.2.17 Validity period of e-way bill [Rule 138(10)] . . . . . . . . . . . . . . . . . . . . . . B24-14 24.2.18 Cancellation of e-way bill [Rule 138(9)] . . . . . . . . . . . . . . . . . . . . . . . . . B24-15 24.2.19 Use of information furnished in Part A of e-way bill [Rule 138(8)]. . . . . B24-15 24.2.20 e-Way Bill in case of “Bill To Ship To” transaction. . . . . . . . . . . . . . . . . B24-15 24.2.21 Penalty for non-compliance of e-way bill provisions. . . . . . . . . . . . . . . . B24-16 24.2.22 Important e-way bill FAQ released by the CBIC on 31 March 2018. . . . B24-17

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24.3

24.4 24.5

24.6

24.7

Obligations of person-in-charge of a conveyance or Transporter – To carry e-way bill, documents and other devices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24.3.1 Generation of e-way bill by the transporter – Please refer Para No. 24.2.14 of this Chapter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24.3.2 Documents to be carried by the person in charge of conveyance – Rule 138A(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24.3.3 Invoice reference number in lieu of tax invoice – Rule 138A(2) & (3). . . . .

24.3.4 Carrying of other documents instead of e-way bill – Rule 138A(5). . . . .

Obtain a unique RFID and embedding it on to conveyance – 24.3.5 Rule 138A(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Verification of documents and conveyances [Rule 138B]. . . . . . . . . . . . . . . . . . . . .

Inspection and verification of goods and detention of vehicle . . . . . . . . . . . . . . . . .

24.5.1 Obtain a unique RFID and it embedded on to conveyance – Rule 138C . . .

24.5.2 Facility for uploading information regarding detention of vehicle [Rule 138D]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24.5.3 Restriction on furnishing of information in Part A of Form GST EWB-01 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Confiscation of goods and/or conveyances and fine . . . . . . . . . . . . . . . . . . . . . . . . .

24.6.1 Detention, seizure and release of goods and conveyances in transit [Sec 129 of the GST Act]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24.6.2 Circumstances when goods and/or conveyances can be confiscated [Section 130 of the GST Act]. . . . . . . . . . . . . . . . . . . . . . . . .

24.6.3 Is there any penalty in addition to confiscation of goods?. . . . . . . . . . . .

24.6.4 Can confiscation be avoided by paying any fine or compounding amount?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24.6.5 Judicial pronouncements in respect of detention and confiscation of goods and/or vehicle. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B24-17 B24-17 B24-17 B24-17 B24-18 B24-18 B24-18 B24-18 B24-18 B24-19 B24-19 B24-20 B24-20 B24-21 B24-22 B24-22 B24-23

B24-25

Chapter B25 Penalties and Prosecution. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-1 25.1 Penalties under the GST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-1 25.1.1 Defaults and amount of penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-1 25.1.2 General disciplines related to penalty [Section 126] . . . . . . . . . . . . . . . . . B25-6 25.1.3 Power to impose penalty in certain cases [Section 127]. . . . . . . . . . . . . . . B25-9 25.1.4 Power to waive penalty or fee or both [Section 128]. . . . . . . . . . . . . . . . . B25-9 25.2 Offences under the GST Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-9 25.2.1 Offences and the punishment/fine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-9 25.2.2 Liability of officers and certain other persons [Section 133]. . . . . . . . . . B25-11 25.2.3 Cognizance of offences [Section 134] . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-11 25.2.4 Presumption of culpable mental state [Section 135]. . . . . . . . . . . . . . . . . B25-12 25.2.5 Relevancy of statements under certain circumstances [Section 136]. . . . B25-12

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25.2.6 25.2.7 25.2.8

Offences by companies, firms, etc [Section 137]. . . . . . . . . . . . . . . . . . . B25-13 Compounding of offences [Section 138] . . . . . . . . . . . . . . . . . . . . . . . . . B25-13 Procedure for compounding of offences [Rule 162]. . . . . . . . . . . . . . . . . B25-14

Chapter B26 Appeal, Advance Ruling and Anti-profiteering Provisions . . . . . . . . . . . . . . B26-1 26.1 Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-1 26.1.1 Nature and scope of the Appellate Authorities under the GST Act . . . . . . B26-1 26.1.2 Condition for filing of appeal – Pre-deposit. . . . . . . . . . . . . . . . . . . . . . . . B26-4 26.1.3 No right of appeal or non-appealable decisions and orders. . . . . . . . . . . . B26-5 26.1.4 Disposal of appeal by the Appellate Authority [Section 107]. . . . . . . . . . . B26-6 26.1.5 Revisional Authority [Section 108] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-7 26.1.6 Constitution of Appellate Tribunal and Benches thereof [Section 109]. . . . . . B26-8 26.1.7 Disposal of appeal by the Appellate Tribunal [Section 113] . . . . . . . . . . B26-10 26.1.8 Appeal to the High Court [Section 117]. . . . . . . . . . . . . . . . . . . . . . . . . . B26-11 26.1.9 Appeal to the Supreme Court [Section 118]. . . . . . . . . . . . . . . . . . . . . . . B26-11 26.2 Advance ruling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-11 26.2.1 Nature and scope of the Advance Ruling Authority. . . . . . . . . . . . . . . . . B26-12 26.2.2 Questions to be referred to the Advance Ruling Authority. . . . . . . . . . . . B26-12 26.2.3 Application to the Advance Ruling Authority [Rule 104] . . . . . . . . . . . . B26-13 26.2.3A Manual filing and processing [Rule 107A]. . . . . . . . . . . . . . . . . . . . . . . . B26-13 26.2.4 To whom Ruling Authority is binding [Section 103]. . . . . . . . . . . . . . . . B26-13 26.2.5 Procedure on receipt of application and disposal [Section 98]. . . . . . . . . B26-13 26.2.6 Time limit of filing and disposal of appeal by the applicant or the GST Officer [Section 100 & 101 read with Rule 106]. . . . . . . . . . . . B26-14 26.2.7 Orders of Advance Ruling Appellate Authority [Section 101]. . . . . . . . . B26-15 26.2.8 Appeal to National Appellate Authority. . . . . . . . . . . . . . . . . . . . . . . . . . B26-15 26.2.9 Rectification of advance ruling [Section 102] . . . . . . . . . . . . . . . . . . . . . B26-16 26.2.10 Powers of Advance Ruling Authority and Appellate Authority [Section 105]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-17 26.2.11 Manual filing of applications for Advance Ruling and appeals before Appellate Authority. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-17 26.3 Anti-profiteering measure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-19 Chapter B27 Transitional Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27.1 Existing taxpayers- registration on the appointed day under the Central and the State Acts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27.1.1 Liability for registration of existing registered persons in GST. . . . . . . . .

27.2 Eligibility of unutilized/unavailed input tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . .

B27-1 B27-1 B27-1 B27-2

PART A - Central GST Act 27.2A.1 Carried over amount of Cenvat in the returns on the appointed day– Section 140(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-2 27.2A.2 Unavailed Cenvat on capital goods on the appointed day– Section 140(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-4

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27.2A.3 Unavailed Cenvat on inputs held in stock on the appointed day– [Section 140(3)] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-5 27.2A.4 Unavailed/Unclaimed CENVAT on inputs held in stock on the appointed day– Section 140(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-10 27.2A.5 Inputs/Input services received after the appointed day (In transit) – Section 140(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-11 27.2A.6 Paying tax at fixed rate/amount under the existing law and paying GST under regular scheme– Section 140(6). . . . . . . . . . . . . . . . . B27-13 27.2A.7 Distribution of Cenvat by input service distributor (ISD) – Section 140(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-14 27.2A.8 Transfer of unutilized credit by taxable person having centralized registration – Section 140(8) . . . . . . . . . . . . . . . . . . . . . . . . . B27-14 27.2A.9 Availing Cenvat Credit in certain cases - Section 140(9). . . . . . . . . . . . . B27-15

27.3

PART B − State GST Act 27.2B.1 Carried over amount of input tax credit in the returns on the appointed day – Section 140(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-15 27.2B.2 Unavailed VAT on capital goods on the appointed day – Section 140(2).B27-17 27.2B.3 Unavailed VAT on inputs held in stock on the appointed day – Section 140(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-18 27.2B.4 Unavailed/Unclaimed ITC on inputs held in stock on the appointed day – Section 140(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-20 27.2B.5 Inputs received after the appointed day (In transit) – Section 140(5). . . . B27-21 27.2B.6 Paying tax under composition scheme on appointed day and paying GST under regular scheme – Section 140(6) . . . . . . . . . . . . . . . . B27-21 27.2B.7 Input tax credit reversed prior to the appointed day – Section 142(5). . . B27-22 27.2B.8 Tax paid on goods or capital goods lying with agents as on the appointed day to be allowed as credit – Section 142(14). . . . . . . . . . . . . B27-22 27.2B.9 Carry forward or availing wrong Input Tax Credit - Recovery . . . . . . . . B27-23 27.2B.10 Carry forward or availing wrong Cenvat Credit - Recovery . . . . . . . . . . B27-23 Output Tax, Revision of Returns and Return of Goods. . . . . . . . . . . . . . . . . . . . . . . B27-26 PART A − Central GST Act 27.3A.1 Return of goods in GST regime - Section 142(1). . . . . . . . . . . . . . . . . . . B27-26 27.3A.2 Revision of price – Supplementary invoice or debit/credit note raised in GST– Section 142(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-27 27.3A.3 Treatment of the amount recovered or refunded pursuant to revision of returns– Section 142(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-28 27.3A.4 Treatment of long term construction/works contracts - Section 142(10).B27-28 27.3A.5 Taxability of supply of goods or services – Section 142(11). . . . . . . . . . B27-28 27.3A.6 Goods sent on approval basis are returned or rejected, on or after appointed day – Section 142(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-30

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PART B − State GST Act 27.3B.1 Return of taxable goods in GST regime, which were also taxable in existing law – Section 142(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-31 27.3B.2 Revision of price – Supplementary invoice or debit/credit note raised in GST – Section 142(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-31 27.3B.3 Treatment of amount recovered or refunded pursuant to revision of returns – Section 142(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-32 27.3B.4 Treatment of long term construction/works contract – Section 142(10). B27-32 27.3B.5 Taxability of supply of goods or services – Section 142(11). . . . . . . . . . B27-32 27.3B.6 Goods sent on approval basis are returned or rejected, on or after appointed day – Section 142(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-33 Job work. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-34 PART A − Central GST Act 27.4A.1 Removal of inputs for job work before the appointed day and return of goods after that day − Section 141(1) . . . . . . . . . . . . . . . . . . . . B27-34 27.4A.2 Removal of semi-finished goods for job work before the appointed day and return of goods after that day – Section 141(2) . . . . . B27-35 27.4A.3 Removal of finished goods to carry certain processes before the appointed day and return of goods after that day − Section 141(3). . . . . B27-35

27.5

PART B − State GST Act 27.4B.1 Dispatch of inputs for job work before the appointed day and return of goods after that day − Section 141(1) . . . . . . . . . . . . . . . . . . . .

27.4B.2 Dispatch of semi-finished goods for job work before appointed day and return of goods after that day − Section 141(2). . . . . . . . . . . . .

27.4B.3 Dispatch of finished goods to carry certain processes before the appointed day and return of goods after that day − Section 141(3). . . . .

Refund Claims. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B27-36 B27-37 B27-37 B27-38

PART A − Central GST Act 27.5A.1 Disposal of refund claims filed before/on/after the appointed day – Section 142(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-38 27.5A.2 Disposal of refund claims in respect of export – Section 142(4). . . . . . . B27-38 27.5A.3 Disposal of refund claims in respect of services not provided – Section 142(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-39

27.6

PART B − State GST Act 27.5B.1 Disposal of refund claims filed before/on/after the appointed day – Section 142(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-39 27.5B.2 Disposal of refund claims in respect of export – Section 142(4). . . . . . . B27-39 Assessment, adjudication, Appeal, etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-40 27.6.1

Central GST Act and State GST Act Disposal of claims of Cenvat credit filed through appeal, revisions, review, etc. under the existing law– Section 142(6)(a) . . . . . . B27-40 xli

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27.6.2

27.7 27.8

Disposal of recovery of Cenvat credit filed through appeal, revisions, review, etc. under the existing law − Section 142(6)(b). . . . . .

27.6.3 Finalization of proceedings relating to output duty or tax liability initiated before the appointed day – Section 142(7). . . . . . . . . .

27.6.4 Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings – Section 142(8). . . . . . . . . . . .

Deduction of tax at source (TDS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Import of services made on or after the appointed day – Section 21 of IGST Act . .

B27-40 B27-40 B27-41 B27-41 B27-41

Chapter B28 Miscellaneous Provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28.1 GST Practitioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28.1.1 Eligibility Criteria for becoming GST practitioner [Rule 83(1)]. . . . . . . .

28.1.2 Application for becoming GST practitioner and validity [Rule 83(2), (3)] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28.1.3 Authorization by the taxpayer to the GST practitioner. . . . . . . . . . . . . . . .

28.1.4 Activities by GST practitioner [Sec 48(1) read with Rule 83(8)]. . . . . . . .

28.1.5 Authorization by the taxpayer to the GST practitioner. . . . . . . . . . . . . . . .

28.1.6 Responsibility for correctness of particulars. . . . . . . . . . . . . . . . . . . . . . . .

28.1.7 Surrender of enrolment of GST practitioner:. . . . . . . . . . . . . . . . . . . . . . .

28.2 Appearance by authorised representative [Section 116]. . . . . . . . . . . . . . . . . . . . . . .

28.2.1 Who can be authorised representative?. . . . . . . . . . . . . . . . . . . . . . . . . . . .

28.2.2 Disqualifications of an authorised representative. . . . . . . . . . . . . . . . . . . .

28.3 Taking assistance from an expert. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28.4 GST compliance rating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28.5 Publication of information about the persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28.6 Power to issue instructions or directions (Section 168). . . . . . . . . . . . . . . . . . . . . . . .

28.7 Rounding off of taxes, etc. (Section 170) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B28-1 B28-1 B28-1 B28-2 B28-2 B28-3 B28-3 B28-4 B28-4 B28-4 B28-4 B28-5 B28-5 B28-6 B28-6 B28-6 B28-7

PART C

GST RATES Chapter C1 GST Rates on Goods as on 1 August 2019. . . . . . . . . . . . . . . . . . . . . . . . . . . . . C1-3 Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended from time to time. . . . . C1-3 C1.1 Schedule – I – 5% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C1-5 C1.2 Schedule – II – 12%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C1-31 C1.3 Schedule – III – 18%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C1-52 C1.4 Schedule – IV – 28%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C1-107 Schedule – V – 3%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C1-115 C1.5 Schedule – VI – 0.25% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C1-116 C1.6 Explanations and Annexures - Notification No. 1/2017, dt. 28 June 2017. . . . . . . . . . . . . . . . . C1-126 Notification No. 37/2017-Central Tax (Rate) dated 13 October 2017. . . . . . . . . . . . . . . . . . . . C1-127 Notification No. 39/2017-Central Tax (Rate) dated 13 October 2017. . . . . . . . . . . . . . . . . . . . C1-129

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Notification No. 40/2017-Central Tax (Rate) dated 23 October 2017. . . . . . . . . . . . . . . . . . . .

Notification No. 45/2017-Central Tax (Rate) dated 14 November 2017 as amended from time to time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notification No. 8/2018-Central Tax (Rate) dated 25 January 2018 . . . . . . . . . . . . . . . . . . . . .

Notification No. 21/2018-Central Tax (Rate) dated 26 July 2018 . . . . . . . . . . . . . . . . . . . . . . .

C1-130 C1-131 C1-136 C1-137

Chapter C2 Exemptions in the GST – Goods as on 1 August 2019 . . . . . . . . . . . . . . . . . . . C2-1 Notification No. 2/2017-Central Tax (Rate) dated 28 June 2017 as amended from time to time. . . . . C2-1 Explanations in Notification No. 2/2017CT (Rate), dt. 28 June 2017 . . . . . . . . . . . . . . . . . . . . . C2-17 Other Notifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C2-24 (A) Notification No. 7/2017-Central Tax (Rate), dated 28 June 2017 - CSD . . . . . . . . . . C2-24 (B) Notification No. 26/2017-Central Tax (Rate), dated 21 September 2017 - NPCIL. . . C2-24 (C) Notification No. 15/2017- Integrated Tax (Rate), dated 30 June 2017 rescinded vide No. 17/2017- Integrated Tax (Rate), dated 05 July 2017 - SEZ . . . . . C2-24 (D) Notification No. 30/2017- Integrated Tax (Rate), dated 22 September 2017 . . . . . . . C2-24 (E) Notification No. 06/2018 - Integrated Tax (Rate), dated 25 January 2018. . . . . . . . . C2-24 (F) Notification No. 26/2018 - Central Tax (Rate), dated 31 December 2018; 27/2018 - Integrated Tax (Rate), dated 31 December 2018. . . . . . . . . . . . . . . . . . . . . C2-25 Chapter C3 GST Rates on Services as on 1 August 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . C3-1 Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 as amended from time to time. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C3-1 Annexure I Real estate project (REP) other than Residential Real estate project (RREP). . . C3-53 Annexure II Residential Real Estate Project (RREP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C3-61 Annexure III Illustrations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C3-67 Annexure IV Form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C3-70 Chapter C4 Exemptions in the GST – Services as on 1 August 2019. . . . . . . . . . . . . . . . . . C4-1 Notifications relating to exemptions of GST Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C4-1 (A) Notification No. 09/2017-IT dated 28 June 2017 as amended from time to time [Other than those covered in Part (B) of this Chapter] . . . . . . . . . . . . . . . . . . . . . C4-1 (B) Notification No. 12/2017-CT dated 28 June 2017 as amended from time to time . . . . C4-3 (C) Notification No. 11/2017-CT dated 28 June 2017. . . . . . . . . . . . . . . . . . . . . . . . . . . . C4-26 (D) Notification No. 15/2017- Integrated Tax (Rate), dated 30-06-2017. . . . . . . . . . . . . . C4-28 (E) Notification No. 5/2018-Central Tax (Rate), dated 25-01-2018; No. 5/2018Integrated Tax (Rate), dated 25-01-2018. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C4-28 (F) Notification No. 6/2018- Integrated Tax (Rate), dated 25-01-2018. . . . . . . . . . . . . . . C4-28 Explanations and definitions given in the Notifications relating to the services . . . . . . . . . . . . . C4-29 Notification No. 12/2017 –Central Tax dated 28 June, 2017. . . . . . . . . . . . . . . . . . . . . . . . . . . . C4-29 Chapter C5 Rates of Compensation Cess as on 1 August 2019 . . . . . . . . . . . . . . . . . . . . . . C5-1 C5.1 Goods. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C5-1 Notification No. 1/2017- Compensation Cess (Rate) dated 28 June 2017 as amended from time to time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C5-1 Notification No. 7/2017- Compensation Cess (Rate) dated 13 Oct. 2017 . . . . . . . . . . . . . . . . . . . C5-8 Notification No. 1/2019-Compensation Cess (Rate) dated 29 June, 2019. . . . . . . . . . . . . . . C5-9 xliii

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C5.2 Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C5-9 Notification No. 2/2017- Compensation Cess (Rate) dated 28 June 2017 as amended from time to time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C5-9 Chapter C6 Scheme of Classification of Services and Explanatory Notes. . . . . . . . . . . . . . C6-1 9954 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-1 9954 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-4 9961 & 9962 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-14 9961 & 9962 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-14 9963 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-14 9963 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-15 9964 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-17 9964 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-18 9965 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-22 9965 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-22 9966 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-25 9966 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-26 9967 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-26 9967 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-28 9968 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-32 9968 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-32 9969 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-33 9969 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-33 9971 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-34 9971 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-35 9972 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-45 9972 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-46 9973 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-48 9973 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-49 9981 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-55 9981 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-55 9982 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-58 9982 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-59 9983 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-61 9983 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-63 9984 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-82 9984 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-83 9985 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-89 9985 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-91 9986 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-100 9986 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-100 9987 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-103 9987 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C6-104

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Table of contents

9988 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9988 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9989 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9989 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9991 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9991 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9992 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9992 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9993 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9993 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9994 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9994 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9995 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9995 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9996 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9996 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9997 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9997 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9998 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9998 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9999 – Classification of services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9999 – Explanatory Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C6-109 C6-110 C6-114 C6-115 C6-118 C6-119 C6-127 C6-128 C6-131 C6-132 C6-137 C6-138 C6-142 C6-142 C6-145 C6-146 C6-153 C6-154 C6-156 C6-157 C6-157 C6-157

Chapter C7 Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – Central Excise and Service Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C7-1 Free Online services and Updates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FO-1 Online services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FO-1 Monthly updates. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FO-1

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Table of cases A.M. Motors, 2018 (10) TMI 514 dated 26 Sept., 2018 (AAR-Kerala). . . . . . . . . . . . . . . . . . . B11-38 AAP and Co., Chartered Accounts v U.O.I., C/SCA/ 18962/2018 decided on 24 June 2019 (Guj. HC). . . . . . . . . . . . . . . . . . . . B11-14, B16-14 Abbott Healthcare Pvt. Ltd.; 2019 (3) TMI 833 dated 14 Dec. 2018 (AAR-Kerala). . . . . . . . . B5-50 ABL Traders v CTO, (2016) 88 VST 178 (Mad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-8 Agarwal v Hindustan Steel, AIR 1970 Supreme Court 1150. . . . . . . . . . . . . . . . . . . . . . . . . . B10-15 Ahuja Goods Agency v State of UP [(1997) 106 STC 540 . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-34 Allied Digital Services Ltd., 2019 (3) TMI 539 dated 19 Dec.2018 (AAR-Maha). . . . . . . . . . B5-34 Ame De Varre (P) Ltd. v CTT (2015) 83 VST 264 (Del). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-3 Ankit Kumar Bajoria v Hindustan Unilever Ltd., 2018 (12) TMI 1599 dated 24 Dec. 2018 (NAPA). . . . . . . . . . . . . . . . . . . . . . . . . B26-20, B26-26 Appeal (civil) 4552 of 1998 decided on 28th April 2006. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-8 Aries Construction Co. (P) Ltd. v CTT (2013) 16 VSTI C-83 (DVAT-Trib.). . . . . . . . . . . . . . . B11-50 Arihant Enterprises, 2019 (4) TMI 808 dated 19 March 2019 (AAR-Maha). . . . . . . . . . . . . . . B5-37 Aska Equipment (P) Ltd v CCE, 2006 (6) TMI 27 (CESTAT Mumbai) . . . . . . . . . . . . . . . . . . B5-25 B. M. Industries, 2019 (2) TMI 1080 dated 29 June 2018 (AAR-Karn.). . . . . . . . . . . . . . . . . . B11-60 B. R. Agriculture Industries v State of U.P., 2018 (8) TMI 210 (All HC) . . . . . . . . . . . . . . . . B24-25 Badve Helmets (P) Ltd. v. CCE, (2017) (11) TMI 288 (CESTAT MUMBAI). . . . . . . . . . . . . . . B5-8 Bahl Paper Mills Ltd, 2018 (6) TMI 431 (AAR-Maha.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-44 Bamade v Panigrahi v Manorama Raj AIR 1974 AP 226. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-25 Bharat Sanchar Nigam Ltd. v U.O.I., (2006) 145 STC 91 (SC), WP (Civil) 183 of 2003 decided by three judges bench of the Supreme Court on 2nd March 2006. . . . . . . . . . B5-32 Biostadt India Ltd., 2019 (3) TMI 540 dated 20 Dec. 2018 (AAR-Maha). . . . . . . . . . . . . . . . . B11-52 Board of Revenue v Thomas Stephen & Co., (1988) 34 ELT 412 (SC). . . . . . . . . . . . . . . . . . . B11-51 Brakes India, 2010 (19) STR 524 (Tri.-Bang.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-48 Caltech Polymers Pvt Ltd., 2018 (4) TMI 582 (AAR-WB) dated 26 March 2018 . . . . . . . . . . . B5-9 Canara Bank v Debasis Das AIR 2003 SC 2041 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-6 Canara Bank v V.K. Awasthi AIR 2005 SC 2090. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-6 Capri Bathaid (P) Ltd. v CTT (Order dated 2.3.2016 in W.P.(C) 8913/2014)(Del). . . . . . . . . . B23-3 CCE v Fiat India Pvt. Ltd., 2012 (283) ELT 161 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-16 CCE v GAIL, 2008 (232) ELT 7 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-18 CCE v Timex Watches Ltd., 2017 (11) TMI 1104 (All HC). . . . . . . . . . . . . . . . . . . . . . B11-4, B11-50 CCE v Xerographic Ltd., (2010) 257 ELT 11 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-15 CCT v Modi Natural Ltd., 2019 (5) TMI 1087 (All. HC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-19 Cement Marketing Co. of India Ltd. v ACST, (1980) 45 STC 197 (SC). . . . . . . . . . . . . . . . . . B25-7

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Cenza Technologies Pvt. Ltd. v Commissioner of Service Tax, 2017 (4) TMI 1132, CESTAT Chennai. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-48 CGT v N.S. Getti Chettiar, (1971) 82 ITR 599 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-3 Chokrayat Cold Storage v CTT, (2008) 15 VST 338 (All). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-3 CIT v Schell International, (2005) 278 ITR 630 (Bom). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-8 CIT v Vegetable Products Ltd., (1973) 88 ITR 192 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-6 Coca Cola India (P) Ltd. v CCE, (2009) 15 STR 657 (Bom). . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-4 Columbia Asia Hospitals (P) Limited; 2018 (12) TMI 474; AAR No. KAR ADRG 26/2018 dated 13.11.2018 (AAR-Karnataka). . . . . . . . . . . . . . . . . . B5-45 Columbia Asia Hospitals Pvt Ltd., [ 2018 (12) TMI 1604] . . . . . . . . . . . . . . . . B5-14, B5-57, B11-66 Comm. Ser. Tax v BAS Engineering Pvt. Ltd., [CEAC 24/2011; date of decision:4.1. 2012] (Del). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-6 Commissioner of Income-tax v Taj Mahal Hotel, (1971) 82 ITR 44; AIR 1972 SC 168 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-5, B5-2 Commissioner v Sterling Gelatin, 2015 (320) ELT A343 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . B11-18 Cooch Bihar Contractors Association v State of West Bengal, (1996) 103 STC 477 (SC). . . . B6-18 Corporation Bank v Saraswati Abharansala, (2009) 19 VST 84 (SC). . . . . . . . . . . . . . . . . . . . . B4-3 CST v M.P. Electricity Board, (1970) 25 STC 188 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-6 CST v Parson Tools and Plants, (1975) 35 STC 413 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-3 CTO v Britannia Dairy Pvt. Ltd., (2014) 76 VST 68 (Raj) . . . . . . . . . . . . . . . . . . . . . . . . . . . . B6-19 CTO v Premnath Motors (P.) Ltd., (1987) 66 STC 284 (Raj). . . . . . . . . . . . . . . . . . . . . . . . . . . B25-8 CTO v Priti Chemicals, (1992) 85 STC 576 (Raj). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-49 CTO v Tata Iron & Steel, (1995) 96 STC 502 (Raj). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-7 Daily Express v Assistant, STO, 2019 (3) TMI 596 (Kerala HC) . . . . . . . . . . . . . . . . . . . . . . B24-23 Dhakeswari Cotton Mills Limited v CIT, (1954) 26 ITR 775 (SC). . . . . . . . . . . . . . . . . . . . . . B25-6 Dhampur Sugar Mills Ltd. v CTT, (2006) 147 STC 57 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . B4-41 Diamond Metal v State of U.P., 2018 (11) TMI 56 (All HC). . . . . . . . . . . . . . . . . . . . . . . . . . B24-24 Dilworth v Commissioner of Stamps, (1899) A.C. 99 at 106. . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-5 Dy. CTO v Enfield India Ltd. Co-operative Canteen Ltd., (1968) 21 STC 317 (SC). . . . . . . . . . B5-6 E.I.D. Parry (I) Ltd. v Asstt. CCT, (2000) 117 STC 457 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . B25-7 EMC Ltd., 2018 (5) TMI 964 (AAR-WB) dated 11 May 2018. . . . . . . . . . . . . . . . . . . . . . . . . B5-35 E-Square Leisure Pvt. Ltd., 2019 (4) TMI 421 dated 29 Dec. 2018 (AAR-Maha.). . . . B5-50, B6-33 Fee Co. (P) Ltd. v S. N. Bilgram AIR 1960 SC 415. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-6 Filco Trade Centre Pvt. Ltd., v U.O.I, 2018 (9) TMI 885 (GUJ HC). . . . . . . . . . . . . . . . . . . . . B27-6 Gandhar Oil Refinery (India) Ltd., 2019 (6) TMI 1010 dated 15 April 2019 (AAR, Maha.) . . . . . . . . . . . . . . . . . . . . . B15-5, B15-13 Gati-Kintetsu Express (P.) Ltd. v Assistant CGST, 2018 (6) TMI 558 (Calcutta HC). . . . . . . . B26-6 Gene Care Bio Sciences v CTT, Appeal No.40/ATVAT/07-08 dated 07.08.2007. . . . . . . . . . . B25-7

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General Manager, Ordnance Factory Bhandara, 2019 (6) TMI 1236 dated 24 Dec. 2018 (AAR-Maha. . . . . . . . . . . . . . . . . . . . . . . .

B4-42, B5-10, B10-16, B11-11, B11-18, B11-48, B11-49 Geojit Financial Services Ltd., 2019 (3) TMI 758 dated 14-12-2018 (AAAR-Ker.). . B27-5, B27-17 GGL Hotel and Resort Co. Ltd., 2019 (5) TMI 964 dated 3 May 2019 (AAAR-W.B.). . . . . . . B11-45 Gheru Lal Bal Chand v State of Haryana, (2011) 45 VST 195 (P&H). . . . . . . . . . . . . . . . . . . . B11-8 Girdhari Lal Nannelal v Sales Tax Commissioner, (1977) 39 STC 30 (SC) . . . . . . . . . . . . . . . B11-49 Giriraj Renewables Pvt. Ltd., No. GST-ARA-01/2017/B-1 dated 17 Feb. 2018 (AAR-Maha). B5-49 GKB Lens Pvt. Ltd., [2018 (9) TMI 1768 dated 27 Sept. 2018-AAAR-WB). . . . . . . . . . . . . . B6-24 Global Reach Education Services (P) Ltd., 2018 (4) TMI 808 (AAR-WB). . . . . . . . . . . . . . . . B7-44 Goodyear India Ltd. v State of Haryana, (1990) 27 ECR 5 (SC). . . . . . . . . . . . . . . . . . . . . . . . B11-51 Gujarat State Fertilizers & Chemicals Ltd. v CCE, (2016) (12) TMI 103 (SC). . . . . . . . . . . . . . B5-9 Hermeet Kaur Bakshi v Conscient Infrastructure Pvt Ltd., 2019 (5) TMI 1395 dated 24 May 2019 (NAPA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-25 Hindustan Steel Ltd. v State of Orissa, (1970) 25 STC 211 (SC). . . . . . . . . . . . . . . . . . B25-7, B25-9 Honda Motorcycle & Scooter India Pvt. Ltd. v CCE, 2016 (45) S.T.R. 397 (Tri., Chan.). . . . . B11-48 Hydus Technologies India Pvt Ltd. v CCE, 2017 (2) TMI 538, CESTAT Hyderabad. . . . . . . . B11-48 IMF Cognitive Technology (P) Ltd., 2019 (2) TMI 918 dated 9 Jan. 2019 (AAR-Raj). . . . . . B11-13 Income-Tax Co-operative Supply Society Ltd. v. CST, (1980) 46 STC 433 (Delhi). . . . . . . . . . B5-6 Indian Oil Corp. Ltd., 2019 (3) TMI 1273 dated 8 March 2019 (AAAR-WB). . . . . . . . . . . . . B11-17 Indo Exports Ltd. v ACCT, (2011) 43 VST 450 (MP). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-8 Indus Towers Ltd. v CTO, (2012) 15 VSTI B-441 (AP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-25 Innovative Textiles Ltd., 2019 (4) TMI 1499 dated 26 March 2019 (AAR-Uttara.). . . . . . . . . B5-24 Irene Rubbers, 2019 (5) TMI 904 dated 12 April 2019 (AAR- Kerala). . . . . . . . . . . . . . . . . . . B13-3 Jabalpur Entertainment Complexes (P) Ltd., 2018 (9) TMI 1644 (AAR-MP). . . . . . . . . . . . . . B11-44 Jagriti Plastics Ltd. v CVAT, (2015) 10 TMI 291 (Del). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-4 JCB India Limited v U.O.I., 2018 (4) TMI 585 (Bombay HC) . . . . . . . . . . . . . . . . . . . . . . . . . B27-6 Joint Plant Committee, 2018 (4) TMI 809 (AAR-WB)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B10-37 JSW Energy Ltd., No., 2018 (7) TMI 511 dated 2 July 2018 (AAAR-Maha). . . . . . . . . . . . . . B13-2 K. K. Khuller v State of UP, (1976) 38 STC 72 (All). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B22-17 Kansai Nerolac Paints Ltd., 2018 (5) TMI 458 (AAR-Maha) . . . . . . . . . . . . . . . . . . . . . . . . . . B27-3 KEC International Ltd. v CCE Chandigarh, 2010 (10) TMI 1153 (SC).. . . . . . . . . . . . . . . . . . B5-25 Khilari Infrastructure (P) Ltd., 2018 (9) TMI 545 (AAR-Maha.). . . . . . . . . . . . . . . . . . . . . . . B11-44 Kun Motor Co. (P) Ltd. v Asstt. Tax Officer, 2018 (12) TMI 531 (Kerala HC). . . . . . . . . . . . B24-24 KUN Motor Co. Pvt. Ltd. and Vishnu Mohan v ASTO, 2018 (12) TMI 531 (Ker HC). . . . . . . . B7-9 Kumar Gandharv v KRBL Ltd., 2018 (5) TMI 760 dated 4 May 2018 (NAPA). . . . . . . . . . . B26-26 Loyalty Solutions and Research (P) Ltd., 2019 (2) TMI 1004 dated 23-10-2018 (AAAR-Haryana.). . . . . . . . . . . . . . . . . . . . . . . . . . . B5-66

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Mahalaxmi Cotton Ginning Pressing and Oil Industries v State of Maharashtra, (2012) 51 VST 1 (Bom). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-8 Mallur Siddeswara Spinning Mills (P) Ltd v CCE, 2004 (3) TMI 68 (SC). . . . . . . . . . . . . . . . B5-25 Manu Plastics v CTT, (2014) 52 DSTC J-34 (DVAT Trib). . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-50 Maruti Suzuki India Ltd., v CCE, Delhi-III 2017 (47) STR 273 (Tri., Chandigarh). . . . . . . . . B11-47 Mauri Yeast India (P) Ltd. v. State of U.P., (2008) 14 VST 259 (SC) . . . . . . . . . . . . . . . . . . . . B25-6 Megha Engineering and Infrastructures Ltd. v CGST, 2019 (4) TMI 1319 (Telangana & AP HC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B17-15 Merck Life Science Pvt. Ltd., 2018 (12) TMI 767 dated 30 Oct. 2018 (AAR-Maha.) . . . . . . . B5-12 Merit Hospitality Services (P) Ltd., 2018 (11) TMI 335 dated 1 Nov. 2018 (AAAR-Maha.). . B8-31 MRF Ltd., (Order No. 5/AAR/2019 dated 22.01.2019) (AAR-Tamil Nadu). . . . . . . . . . . . . . . B11-11 Mukesh Kumar Aggarwal & Co. v State of M.P., (1988) 68 STC 324 (SC) . . . . . . . . . . . . . . . . B4-2 Multi Metals Ltd. v ACCE, 1992 (57) ELT 209 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-49 Mura Gents v CTO, (2013) 61 VST 35 (Mad). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B23-3 Nagaur Mukundgarh Highwys Pvt. Ltd., 2019 (3) TMI 1076 dated 12 Feb. 2019 (AAAR-Raj). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-17 Narayanaswami (S.) v. Pannerselvam (G.), (1972) AIR 1972 SC 2284. . . . . . . . . . . . . . . . . . . . B4-2 National Aluminium Co. Ltd., 2019 (2) TMI 1527 dated 21 Jan. 2019 (AAAR, Odisha). . . . . . . . . . . . . . . . . . . . B11-17, B11-45 National Aluminium Company Ltd., (NALCO), 2018 (10) TMI 748 (AAR-Odisha). . . . . . . . B11-47 NES Global Specialist Engineering Services (P) Ltd., 2019 (3) TMI 594 dated 19-12-2018 (AAR-Maha). . . . . . . . . . . . . . . . . . . . . . . . . . B7-44, B8-15 Netcracker Technologies Solutions India Pvt. Ltd. v CC, 2017 (6) TMI 112, CESTAT Hyderabad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-48 New Horizons Ltd. v. UOI, (1994) (11) TMI 203 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B5-8 NHPC Limited, [2018 (11) TMI 1265 (AAR- Uttarakhand)]. . . . . . . . . . . . . . . . . . . . . . . . . . . B4-30 On Quest Merchandising India Pvt. Ltd. v Govt. of NCT [W.P.(C), 6093/2017 & CM No.25293/2017 dated 26.10.2017. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-7 Orix Infrastructure Services Ltd., 2019 (4) TMI 150 dated 2 March 2019 (AAR-Kerala) . . . . B5-19 Oswal Agro Ltd. v CCE, (1993) 66 ELT 37 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-3 P.V. Ramana Reddy v U.O.I., 2019 (4) TMI 1320 (Telangana and A.P. HC) [SLP dismissed by SC vide No SLP(Crl.) No. 4430/2019 dated 27 May 2019]. . . . . . . . B23-9, B23-13 Pallavi Gulati v Puri Const. Pvt. Ltd., 2019 (5) TMI 785 dated 8 May 2019 (NAPA) . . . . . . B26-26 Park View Ananda Resident Welfare Asso. v Bestech India Ltd., 2019 (6) TMI 548 dated 10 June 2019 (NAPA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-25 Preethi Kitchen Appliances (P) Ltd. v STO, 2019 (1) TMI 679 (Madras HC). . . . . . . . . . . . . B24-24 Premier Vigilance & Security Pvt. Ltd., [2018-TIOL-243-(AAR-W.B.). . . . . . . . . . . . . . . . . . B6-33 Pukhraj v D. R. Kohli, Collector of Central Excise AIR 1962 SC 1559 . . . . . . . . . . . . . . . . . . B23-2 R K Overseas v U.O.I, 2018 (2) TMI 1737 (All-HC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-5

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Table of cases

Raghubar Mandal Harihar Mandal v State of Bihar, (1957) 8 STC 770 (SC). . . . . . . . . . . . . . B21-5 Rahman (M.A.) v State of A.P., (1961) 12 STC 392 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . B25-8 Rahul Kumar Agrawal v Shrivision Homes Pvt. Ltd., 2019 (5) TMI 1366 dated 23 May 2019 (NAPA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-25 Rajashri Foods Pvt. Ltd., 2018 (5) TMI 1651 dated 23 April 2018 (AAR-Karn.). . . . . . . . . . . B5-24 Ramesh Chand Kannu Mal v State of U.P., (2018) 5 TMI 761 (All HC). . . . . . . . . . . . . . . . . B24-24 Ratan Projects and Engineering Co (P) Ltd., 2019 (3) TMI 1475 dated 28 March 2019 (AAR-W.B.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . B13-2 Regional Director, Employees’ State Insurance Corporation v High Land Coffee Works of P.F.X. Saldanha & Sons, AIR 1992 SC 129. . . . . . . . . . . . . . . . . . . . . . . . . . B4-5, B5-2 Reliance Infrastructure Ltd., No. GST-ARA-11/2017/B-14 dated 21 March 2018 (AAR-Maha). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B10-19 Remark Flour Mills Pvt. Ltd. v State of Gujarat, (2018) 4 TMI 1292 (Guj HC). . . . . . B23-2, B23-3 RFE Solar Private Ltd., 2019 (3) TMI 920 dated 29 Nov.2018 (AAAR-Raj). . . . . . . . . . . . . . B5-35 Rivigo Services (P) Ltd. v State of U.P., 2018 (5) TMI 367 (All HC). . . . . . . . . . . . . . . . . . . B24-10 Rohan Coach Builders, 2019 (7) TMI 41 dated 10 April 2019 (AAR-MP). . . . . . . . . . . . . . . . B5-48 S.B.G.C Logistics v State of U.P., 2018 (5) TMI 697(All HC) . . . . . . . . . . . . . . . . . . . . . . . . B24-10 Sadoday Builders Private Ltd. v Jt. Charity Commissioner, 2011 (6) TMI 936 (Bom. HC). . B10-22 Safari Retreats (P) Ltd. vs. CC of CGST, 2019 (5) TMI 1278 (Orissa HC). . . . . . . . . . . . . . . . B11-45 Safset Agencies Pvt. Ltd., 2019 (6) TMI 822 dated 15 Jan. 2019 (AAR-Maha.). . . . . . . . . . . . B6-28 Sanofi India Ltd., 2019 (6) TMI 1305 dated 24 April 2019 (AAR-Maha). . . . . . . . . . . . . . . . . B11-52 Sapthagiri Hospitality (P) Ltd., 2019 (3) TMI 1011 dated 2 Jan.2019 (AAAR-Gujarat). . . . . . B8-31 Satyavijay Commercial Company v CST, (1984) 55 STC 186 (Bom). . . . . . . . . . . . . . . . B4-4, B4-5 Senco Gold Ltd., 2019 (5) TMI 701 dated 8-5-2019 (AAR-W.B.) . . . . . . . . . . . . . . . . . . . . . . B11-11 Shree Enterprises v CTO, 2019 (4) TMI 147 (Karnataka HC). . . . . . . . . . . . . . . . . . . . . . . . . B24-23 Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, 2019 (1) TMI 25 dated 24 Dec. 2018 (AAAR-Maha). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-18 Solar Farms (P) Ltd., No. GST-AAR-03/2017/B-03 dated 3 March 2018 (AAR-Maha). . . . . . B5-35 Solid & Correct Engineering Works & Others v. CCE, 2010 (4) TMI 15 (SC). . . . . . . . . . . . . B5-25 Sonka Publications (India) (P) Ltd., 2018 (5) TMI 594 (AAR-Del) . . . . . . . . . . . . . . . . . . . . B10-37 Spackman v. Plumstead District Board of Works, (1985) 10 AC 229 . . . . . . . . . . . . . . . . . . . . B25-6 Sri Balaji Auto Spares v Asstt. CCT, (2013) 60 VST 191 (Mad). . . . . . . . . . . . . . . . . . . . . . . . B23-3 Sri Ram Saha v State of W.B., (2004) 11 SCC 497 (para 19); AIR 2004 SC 5080. . . . . . . . . . . B4-3 Sri Sheetal Suri v CST, (2012) 51 VST 358 (Ori) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-2 Sri Vinayaga Agencies v CTO, (2013) 4 TMI 215 (Mad) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-8 Sri. Thomas Joseph Nellissery, 2019 (4) TMI 151 dated 02-03-2019 (AAR-Kerala). . . . . . . . B7-44 State Level Screening Committee on Anti-profiteering Kerala v Mak Plywood Industries Pvt. Ltd., 2019 (4) TMI 1715 dated 25 April 2019 (NAPA). . . . . . . . . . . . . . . . B26-25

li

Handbook of GST Procedure, Commentary and Rates

State Level Screening Committee on Anti-profiteering, Kerala v Ramraj Handlooms, 2019 (3) TMI 753 dated 13 March 2019 (NAPA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-25 State of A.P. v National Thermal Power Corp. Ltd., (2002) 127 STC 280 (SC) . . . . . . . . . . . . . B4-6 State of A.P. v Rashtriya Ispat Nigam Ltd., (2002) 126 STC 114 (SC). . . . . . . . . . . . . . . . . . . B5-32 State of A.P. v Twin City Jewellers Association, (2006) 147 STC 354 (SC). . . . . . . . . . . . . . . B25-7 State of Karnataka v M. K. Agro Tech Pvt. Ltd, 2017 (9) TMI 1308. . . . . . . . . . . . . . . . . . . . . B11-19 State of Kerala v C. Velukutty, (1966) 17 STC 465 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-49 State of Punjab v Guranditta Mal Shauti Prakash, (2004) 136 STC 12 (SC). . . . . . . . . . . . . . . B6-19 State of T. N. v Board of Trustees of the Port of Madras, (1999) 114 STC 520 (SC) . . . B4-16, B5-7 State of Tamil Nadu v Indian Iron and Steel Co.Limited, (1997) 104 STC 560 (Mad). . . . . . . B25-8 State of Tamil Nadu v Pyare Lal Malhotra, (1976) 37 STC 319 (SC). . . . . . . . . . . . . . . . . . . . . B4-4 State of West Bengal v Kesoram Industries Ltd., (2004) 266 ITR 721 (SC); (2004) 10 SCC 201 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-3 Storm Communications (P) Ltd., 39/WBAAR/2018-19 dated 28 Jan. 2019 (West Bengal AAR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-12 Sundaram Brake Linings, 2014 (34) STR 583 (Tri. Chennai). . . . . . . . . . . . . . . . . . . . . . . . . . B11-47 Switching Avo Electro Power Ltd., 2018 (4) TMI 810 dated 21 March 2018 (AAR-WB). . . . B5-49 Synthite Industries Ltd., 2018 (4) TMI 583 (AAR-Kerala). . . . . . . . . . . . . . . . . . . . . . . . . . . . B7-43 T.P. Ajmer Distribution Ltd., 2019 (3) TMI 917 dated 18 Oct. 2018 (AAAR-Raj.) . . . . . . . . . . B6-6 Tata Consultancy Services v State of A.P., (2004) 137 STC 620 (SC). . . . . . . . . . . . . . . B4-7, B5-28 Tata Consultancy Services v. State of Andhra Pradesh, [2004 (11) TMI 11 (SC)].. . . . . . . . . . B5-29 The Association of Inner Wheel Club of India, 2019 (4) TMI 300 dated 20 March 2019 (AAAR-W.B.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-18 The Banking Codes and Standards Board of India, 2018 (12) TMI 1086 dated 24 Dec. 2018 (AAR-Maha.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-19 The Growth Leasing & Finance Ltd. v State of Gujarat, (1992) 85 STC 25 (Guj) . . . . . . . . . . B5-25 The Ideal Construction, 2018 (9) TMI 974 (AAR-Maha.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-44 The Swadeshi Cotton Mills Co. Ltd. v Govt. of U.P., (1973) 032 STC 627 (SC). . . . . . . . . . . B25-7 Toshniwal Brothers (SR) (P) Ltd., 2019 (2) TMI 126 dated 09-01-2019 (AAAR-Karnataka) . B7-44 Travancore Tea Estates Co. Ltd. v State of Kerala, (1977) 39 STC 1 (SC). . . . . . . . . . . . . . . . . B11-4 Triveni Engineering & Industries Ltd. v CCE, 2000 (8) TMI 86 (SC). . . . . . . . . . . . . . . . . . . . B5-25 U.O.I. v Dharmendra Textile Processors, (2008) 18 VST 180 (SC). . . . . . . . . . . . . . . . . . . . . . B25-8 U.O.I. v Hansoli Devi, (2002) 7 SCC 273 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B4-2 U.O.I. v Sapna Jain, 2019 (6) TMI 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B23-13 Ujjwal Pune Ltd., 2019 (4) TMI 1622 dated 29 Dec. 2018 (AAR-Maha). . . . . . . . . . . B5-26, B5-51 UOI v Hindustan Zinc Ltd., 2014 (303) ELT 321 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-18 UOI v Indian Aluminum Ltd., 1995 (77) ELT 268 (SC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-49 UOI v Mohit Mineral Pvt. Ltd., 2018 (10) TMI 200 (SC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . B27-3

lii

Table of cases

Utopia India Pvt. Ltd., 2011 (23) STR 25 (Tri.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-48 Vikas Rexine House v State of M.P., (2014) 72 VST 420 (MP). . . . . . . . . . . . . . . . . . . . . . . . . B25-7 Virendra Kumar Goel v State of West Bengal, (1994) 94 STC 266 (WBTT) . . . . . . . . . . . . . . B23-2 Vivek Gupta, v Gurukripa Developers & Infrastructures Pvt. Ltd., 2019 (3) TMI 1470 dated 28 March 2019 (NAPA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B26-26 VPSSR Facilities, 2018 (5) TMI 904 dated 23 April 2018 (AAR-Del). . . . . . . . . . . . . . . . . . . B5-49 Yokohama India (P) Ltd. v CTT, (Appeal No. 108-109/ATVAT/09-10) dated 19.2.2016 (DVAT-Trib) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B11-4

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Part A Important Reference Tables

A1-1

Handbook of GSTProcedure,Commentary and Rates

Chapter A1 Chapter A2 Chapter A3 Chapter A4 Chapter A5 Chapter A6 Chapter A7 Chapter A8 Chapter A9 Chapter A10 Chapter A11 Chapter A12

A1-2

Chapter A1

Rates and Exemption Notifications in GST ..................................................... A1-3 Non-Tariff Notifications in GST ...................................................................... A2-1 Orders issued in GST ....................................................................................... A3-1 Circular and clarifications in GST ................................................................... A4-1 Compliance chart with limitation periods under GST ...................................... A5-1 Reverse Charge under GST .............................................................................. A6-1 Due dates under GST with Extensions ............................................................. A7-1 Non-creditable goods/services and supplies under GST .................................. A8-1 Interest, penalties and offences ........................................................................ A9-1 State Codes ..................................................................................................... A10-1 Port Codes ...................................................................................................... A11-1 SEZ –List of Services recognized for authorised Operations ......................... A12-1

Chapter A1

Rates and Exemption Notifications in GST

Chapter A1

Rates and Exemption Notifications in GST 1.1

Sl. No.

Notification / Date

CGST Act

Contents

1.

01/2017-Central Tax (Rate), dt. 28.06.2017, Corrigendum 30.06.2017, Corrigendum 12.07.2017, Corrigendum 27.07.2017

Rates of tax on supply of goods under CGST Act

2.

02/2017-Central Tax (Rate), dt. 28.06.2017, Corrigendum 12.07.2017, Corrigendum 27.07.2017

Exemptions on supply of goods under CGST Act, absolutely

3.

03/2017-Central Tax (Rate), dt. 28.06.2017

2.5% concessional CGST rate for supplies to Exploration and Production notified under sec 11(1)

4.

04/2017-Central Tax (Rate), dt. 28.06.2017

Reverse charge on certain specified supplies of goods under sec 9(3)

5.

05/2017-Central Tax (Rate), dt. 28.06.2017

Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under sec 54(3)

6.

06/2017-Central Tax (Rate), dt. 28.06.2017

Refund of 50% of CGST on supplies to CSD under sec 55

7.

07/2017-Central Tax (Rate), dt. 28.06.2017

Exemption from CGST to supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under sec 11(1) and sec 55

8.

08/2017-Central Tax (Rate), dt. 28.06.2017

Exempting supplies, upto INR 5,000/- per day, received by a registered supplier from an unregistered supplier from reverse charge payment under sec 9(4)

9.

09/2017-Central Tax (Rate), dt. 28.06.2017

Exempting supplies received under sec 9(4) by a TDS deductor from an unregistered supplier, under sec 11(1), subject to the condition that TDS deductor is not otherwise liable for registration

10.

10/2017-Central Tax (Rate), dt. 28.06.2017

Exempting supplies of second hand goods received under sec 9(4) by a second hand dealer paying tax under margin scheme from an unregistered supplier, under sec 11(1)

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Notification / Date

Chapter A1 Contents

11.

11/2017-Central Tax (Rate), dt. 28.06.2017

Rates of tax on supply of services under CGST Act and Annexure containing Scheme of Classification of Services

12.

12/2017-Central Tax (Rate), dt. 28.06.2017

Exemptions on supply of services under CGST Act

13.

13/2017-Central Tax (Rate), dt. 28.06.2017, Corrigendum 25.09.2017

Categories of services on which tax will be payable under reverse charge mechanism under CGST Act

14.

14/2017-Central Tax (Rate), dt. 28.06.2017

Supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act

15.

15/2017-Central Tax (Rate), dt. 28.06.2017

Supplies, which are not eligible for refund of unutilized ITC under CGST Act

16.

16/2017-Central Tax (Rate), dt. 28.06.2017

Specialised agencies (e.g., UN, embassies, etc.) entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act

17.

17/2017-Central Tax (Rate), dt. 28.06.2017

Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator under sec 9(5)

18.

18/2017-Central Tax (Rate), dt. 30.06.2017

Reduces the CGST rate on supply of fertilisers from 6% to 2.5%

19.

19/2017-Central Tax (Rate), dt. 18.08.2017

Reduces the CGST rate on supply of specified parts of tractors from 14% to 9 %

20.

20/2017-Central Tax (Rate), dt. 22.08.2017

Amends notification No. 11/2017-CT (Rate) to reduce CGST rate on specified supplies of works contract services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge CGST @ 6%

21.

21/2017-Central Tax (Rate), dt. 22.08.2017

Amends notification No. 12/2017-CT (Rate) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP

22.

22/2017-Central Tax (Rate), dt. 22.08.2017

Amends notification No. 13/2017-CT (Rate) to amend RCM provisions for GTA and to insert explanation for LLP

23.

23/2017-Central Tax (Rate), dt. 22.08.2017

Amends notification No. 17/2017-CT (Rate) to make ECO responsible under sec 9(5) for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.

24.

24/2017-Central Tax (Rate), dt. 21.09.2017

Amends notification No. 11/2017-CT (Rate) to reduce CGST rate on specified supplies of works contract services

25.

25/2017-Central Tax (Rate), dt. 21.09.2017

Amends notification No. 12/2017-CT (Rate) to exempt right to admission service to the events organised under FIFA U-17 World Cup 2017

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Chapter A1 Sl. No.

Rates and Exemption Notifications in GST Notification / Date

Contents

26.

26/2017-Central Tax (Rate), dt. 21.09.2017

Exempts intra state supply of heavy water and nuclear fuels from Department of Atomic Energy to NPCIL under the CGST Act

27.

27/2017-Central Tax (Rate), dt. 22.09.2017

Amends notification no. 1/2017- CT (Rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates

28.

28/2017-Central Tax (Rate), dt. 22.09.2017

Amends notification no. 2/2017- CT (Rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions

29.

29/2017-Central Tax (Rate), dt. 22.09.2017

Amends notification no. 5/2017- CT (Rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics under sec 54(3)

30.

30/2017-Central Tax (Rate), dt. 29.09.2017

Amends notification No. 12/2017-CT (Rate) to exempt supply of services associated with transit cargo to Nepal and Bhutan

31.

31/2017-Central Tax (Rate), dt. 13.10.2017

Amends notification No. 11/2017-CT (Rate) to substitute the CGST rate on certain services

32.

32/2017-Central Tax (Rate), dt. 13.10.2017

Amends notification No. 12/2017-CT (Rate) to exempt certain services

33.

33/2017-Central Tax (Rate), dt. 13.10.2017

Amends notification No. 13/2017-CT (Rate), RCM under sec 9(3), regarding services provided by Overseeing Committee members to RBI

34.

34/2017-Central Tax (Rate), dt. 13.10.2017

Amends notification No. 1/2017- CT (Rate) - Rates of tax on supply of goods under CGST Act

35.

35/2017-Central Tax (Rate), dt. 13.10.2017

Amends notification No. 2/2017-CT (Rate) - Exemption on supply of goods under CGST Act

36.

36/2017-Central Tax (Rate), dt. 13.10.2017

Amends notification No. 4/2017-CT (Rate) - RCM under sec 9(3) on supply of goods

37.

37/2017-Central Tax (Rate), dt. 13.10.2017

Prescribes CGST rate on supply or leasing of motor vehicles, purchased or leased before 1 July 2017 – Applicable up to 1 July 2020

38.

38/2017-Central Tax (Rate), dt. 13.10.2017

Exempts payment of tax under sec 9(4) of the CGST Act on all supplies received from unregistered suppliers till 31.03.2018

39.

39/2017-Central Tax (Rate), dt. 18.10.2017

Prescribes CGST rate of 2.5% on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government

40.

40/2017-Central Tax (Rate), dt. 23.10.2017

Prescribes CGST rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export, subject to conditions

41.

41/2017-Central Tax (Rate), dt. 14.11.2017

Amends notification no. 1/2017- CT (Rate) dated 28.06.2017 – Rates of GST on goods

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Handbook of GSTProcedure,Commentary and Rates Sl. No.

Notification / Date

Chapter A1 Contents

42.

42/2017-Central Tax (Rate), dt. 14.11.2017

Amends notification no. 2/2017- CT (Rate) dated 28.06.2017 GST exemptions on goods

43.

43/2017-Central Tax (Rate), dt. 14.11.2017

Amends notification no. 4/2017- CT (Rate) dated 28.06.2017 Reverse charge on raw cotton

44.

44/2017-Central Tax (Rate), dt. 14.11.2017

Amends notification no. 5/2017- CT (Rate) dated 28.06.2017 Restriction of ITC on certain fabrics

45.

45/2017-Central Tax (Rate), dt. 14.11.2017

Provides concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions

46.

46/2017-Central Tax (Rate), dt. 14.11.2017

Amends notification no. 11/2017-CT (Rate) so as to specify rate @ 2.5% for standalone restaurants and @ 9% for other restaurants; reduce rate of job work on “handicraft goods” @ 2.5%; and to substitute “Services provided” in item (vi) against Sl No. 3 in table

47.

47/2017-Central Tax (Rate), dt. 14.11.2017

Amends notification no. 12/2017-CT (Rate) so as to extend exemption to admission to “protected monument”; and to consolidate entry at Sl. No. 11A & 11B

48.

01/2018-Central Tax (Rate), dt. 25.01.2018

Amends notification No. 11/2017- CT (Rate) so as to notify CGST rates of various services as recommended by the GST Council in its 25th meeting held on 18.01.2018

49.

02/2018-Central Tax (Rate), dt. 25.01.2018

Amends notification No. 12/2017- CT (Rate) so as to exempt certain services as recommended by the GST Council in its 25th meeting held on 18.01.2018

50.

03/2018-Central Tax (Rate), dt. 25.01.2018

Amends notification No. 13/2017- CT (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, to be taxed under Reverse Charge Mechanism (RCM)

51.

04/2018-Central Tax (Rate), dt. 25.01.2018

Provides special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa

52.

05/2018-Central Tax (Rate), dt. 25.01.2018

Exempts Central Government’s share of Profit Petroleum from Central tax

53.

06/2018-Central Tax (Rate), dt. 25.01.2018

Amends Notification No.1/2017-CT (Rate) dt. 28.06.2017

54.

07/2018-Central Tax (Rate), dt. 25.01.2018

Amends Notification No.2/2017-CT (Rate) dt. 28.06.2017

55.

08/2018-Central Tax (Rate), dt. 25.01.2018

Concessional rate of CGST on Old and used Vehicles

56.

09/2018-Central Tax (Rate), dt. 25.01.2018

Amends Notification No.45/2017-CT (Rate) dt. 14.11.2017

A1-6

Chapter A1 Sl. No.

Rates and Exemption Notifications in GST Notification / Date

Contents

57.

F.No.354/1/2018-TRU – dt. 01.02.2018

Corrigendum - Notification No. 6/2018-CT (Rate) dt. 25.01.2018

58.

10/2018-Central Tax (Rate), dt. 23.03.2018

Exempts payment of tax under section 9(4) of the CGST Act till 30.06.2018

59.

11/2018-Central Tax (Rate), dt. 28.05.2018

Amends notification No. 04/2017-CT (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

60.

12/2018-Central Tax (Rate), dt. 29.06.2018

Exempts payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018

61.

13/2018-Central Tax (Rate), dt. 26.07.2018

Amends notification No. 11/2017-CT (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 28th meeting held on 21.07.2018

62.

14/2018-Central Tax (Rate), dt. 26.07.2018

Amends notification No. 12/2017-CT (Rate) so as to exempt certain services as recommended by GST Council in its 28th meeting held on 21.07.2018

63.

15/2018-Central Tax (Rate), dt. 26.07.2018

Amends notification No. 13/2017-CT (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)

64.

16/2018-Central Tax (Rate), dt. 26.07.2018

Amends notification No. 14/2017-CT (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service

65.

17/2018-Central Tax (Rate), dt. 26.07.2018

Insert explanation in an item in notification No. 11/2017-CT (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017

66.

18/2018-Central Tax (Rate), dt. 26.07.2018

Amends Notification No. 01/2017-CT (Rate), dt. 28.06.2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018

67.

19/2018-Central Tax (Rate), dt. 26.07.2018

Amends Notification No. 02/2017-CT (Rate), dt. 28.06.2017 to give effect to the recommendations of the GST Council in 28th meeting held on 21.07.2018

68.

20/2018-Central Tax (Rate), dt. 26.07.2018

Amends Notification No 05/2017-CT (Rate), dt. 28.06.2017 to give effect to the recommendations of the GST Council in 28th meeting held on 21.07.2018

69.

21/2018-Central Tax (Rate), dt. 26.07.2018

Prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in 28th meeting held on 21.07.2018

70.

22/2018-Central Tax (Rate), dt. 06.08.2018

Exempts payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019

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Handbook of GSTProcedure,Commentary and Rates Sl. No.

Notification / Date

Chapter A1 Contents

71.

23/2018-Central Tax (Rate), dt. 20.09.2018

Insert explanation in an entry in notification No. 12/2017-CT (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017

72.

24/2018-Central Tax (Rate), dt. 31.12.2018

Further amends notification No. 1/2017-CT (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting

73.

25/2018-Central Tax (Rate), dt. 31.12.2018

Further amends notification No. 2/2017-CT (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting

74.

26/2018-Central Tax (Rate), dt. 31.12.2018

Exempts central tax on supply of gold by nominated agencies to registered persons

75.

27/2018-Central Tax (Rate), dt. 31.12.2018

Amends notification No. 11/2017-CT (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 31st meeting held on 22.12.2018

76.

28/2018-Central Tax (Rate), dt. 31.12.2018

Amends notification No. 12/2017-CT (Rate) so as to exempt certain services as recommended by GST Council in its 31st meeting held on 22.12.2018

77.

29/2018-Central Tax (Rate), dt. 31.12.2018

Amends notification No. 13/2017-CT (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by GST Council in its 31st meeting held on 22.12.2018

78.

30/2018-Central Tax (Rate), dt. 31.12.2018

Inserts explanation in an item in notification No. 11/2017-CT (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017

79.

01/2019-Central Tax (Rate), dt. 29.01.2019

Rescinding notification No. 8/2017-CT (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

80.

F. No. 354/432/2018-TRU (pt.) G.S.R. 81(E) – dt. 31.1.2019 CGST Rate

Corrigendum – Notification No. 26/2018-Central Tax (Rate), dated the 31st December, 2018

81.

02/2019-Central Tax (Rate), dt. 07.03.2019

To give composition scheme for supplier of services and mixed supplies with a tax rate of 6% having annual turnover in preceding year upto Rs 50 lakhs

82.

03/2019-Central Tax (Rate), dt. 29.03.2019

Amends notification No. 11/2017-CT (Rate) dated 28.06.2017 so as to notify CGST rates of various services as recommended

by GST Council for real estate sector

83.

04/2019-Central Tax (Rate), dt. 29.03.2019

Amends notification No. 12/2017-CT (Rate) dated 28.06.2017 so as to exempt certain services as recommended by GST Council for real estate sector

84.

05/2019-Central Tax (Rate), dt. 29.03.2019

Amends notification No. 13/2017-CT (Rate) dated 28.06.2017 so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by GST Council for real estate sector

A1-8

Chapter A1 Sl. No.

Rates and Exemption Notifications in GST Notification / Date

Contents

85.

06/2019-Central Tax (Rate), dt. 29.03.2019

Notifies certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017-Time of supply of transfer of development rights and upfront amount

86.

07/2019-Central Tax (Rate), dt. 29.03.2019

Notifies certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by GST Council for real estate sector

87.

08/2019-Central Tax (Rate), dt. 29.03.2019

Amends notification No. 1/2017-CT (Rate) dated 28.06.2017 so as to notify CGST rate of certain goods as recommended by GST Council for real estate sector

88.

09/2019-Central Tax (Rate), dt. 29.03.2019

Amends notification No. 02/2019-CT (Rate) dated 07.03.2019 so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019-CT (Rate)

89.

10/2019-Central Tax (Rate), dt. 10.05.2019

Amends notification No. 11/2017-CT (Rate) dated 28.06.2017 so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC

90.

11/2019-Central Tax (Rate), dt. 29.06.2019

Specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund

91.

12/2019-Central Tax (Rate), dt. 31.07.2019

Reduces the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles

92.

13/2019-Central Tax (Rate), dt. 31.07.2019

Exempts the hiring of Electric buses by local authorities from GST

1.2 Sl. No. 1.

Notification / Date

IGST Act Contents

01/2017-Integrated Tax (Rate), dt. 28.06.2017, Corrigendum dt. 30.06.2017, 12.07.2017, and 27.07.2017

Rates of tax on supply of goods under IGST Act

2.

02/2017-Integrated Tax (Rate), dt. 28.06.2017, Corrigendum dt.

12.07.2017 and 27.07.2017

Exemptions on supply of goods under IGST Act, absolutely

3.

03/2017-Integrated Tax (Rate), dt. 28.06.2017

5% concessional CGST rate for supplies to Exploration and Production

4.

04/2017-Integrated Tax (Rate), dt. 28.06.2017, Corrigendum 30.06.2017

Reverse charge on certain specified supplies of goods under sec 5(3)

5.

05/2017-Integrated Tax (Rate), dt. 28.06.2017

Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed

A1-9

Handbook of GSTProcedure,Commentary and Rates Sl. No. 6.

Notification / Date

Chapter A1 Contents

06/2017-Integrated Tax (Rate), dt. 28.06.2017

Refund of 50% of IGST on supplies to CSD under sec 20

7.

07/2017-Integrated Tax (Rate), dt. 28.06.2017

Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under sec 6(1)

8.

08/2017-Integrated Tax (Rate), dt. 28.06.2017, Corrigendum dt. 30.06.2017and 05.07.2017

Rates of tax on supply of services under IGST Act

9.

09/2017-Integrated Tax (Rate), dt. 28.06.2017

Exemptions on supply of services under IGST Act

10.

10/2017-Integrated Tax (Rate), dt. 28.06.2017, Corrigendum 25.09.2017

Categories of services on which tax will be payable under reverse charge mechanism under IGST Act

11.

11/2017-Integrated Tax (Rate), dt. 28.06.2017

Supplies which shall be treated neither as a supply of goods nor a supply of service under IGST Act

12.

12/2017-Integrated Tax (Rate), dt. 28.06.2017

Supplies, which are not eligible for refund of unutilized ITC under IGST Act

13.

13/2017-Integrated Tax (Rate), dt. 28.06.2017

Specialised agencies (e.g., UN, embassies, etc.) entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act

14.

14/2017-Integrated Tax (Rate), dt. 28.06.2017

Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator under sec 5(5)

15.

15/2017-Integrated Tax (Rate), dt. 30.06.2017

Exemption from IGST on all goods or services imported by SEZ unit/developer for authorised operations under sec 6(1)[also see Sl. No. 17,18]

16.

16/2017-Integrated Tax (Rate), dt. 30.06.2017

Reduces the IGST rate on supply of fertilisers from 12% to 5%

17.

17/2017-Integrated Tax (Rate), dt. 05.07.2017

Rescinding Notification No. 15/2017-IT (Rate) dated 30.06.2017 – SEZ Unit/Developer[also see Sl. No. 15,18]

18.

18/2017-Integrated Tax (Rate), dt. 05.07.2017

Exemption from IGST on all services imported by SEZ unit/developer for authorised operations under sec 5[also see Sl. No. 15, 17]

19.

19/2017-Integrated Tax (Rate), dt. 18.08.2017

Reduces the IGST rate on supply of specified parts of tractors from 28% to 18%

20.

20/2017-Integrated Tax (Rate), dt. 22.08.2017

Amends notification No. 08/2017-IT(Rate) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge IGST @ 12%

21.

21/2017-Integrated Tax (Rate), dt. 22.08.2017

Amends notification No. 09/2017-IT (Rate) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP

A1-10

Chapter A1 Sl. No. 22.

Rates and Exemption Notifications in GST Notification / Date

Contents

22/2017-Integrated Tax (Rate), dt. 22.08.2017

Amends notification No. 10/2017-IT(Rate) to amend RCM provisions for GTA and to insert explanation for LLP

23.

23/2017-Integrated Tax (Rate), dt. 22.08.2017

Amends notification No. 14/2017-IT(Rate) to make ECO responsible under sec 5(5) for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.

24.

24/2017-Integrated Tax (Rate), dt. 21.09.2017

Amends notification No. 08/2017-IT(Rate) to reduce IGST rate on specified supplies of works contract services

25.

25/2017-Integrated Tax (Rate), dt. 21.09.2017

Amends notification No. 09/2017-IT(Rate) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

26.

26/2017-Integrated Tax (Rate), dt. 21.09.2017

Exempts inter-state supply of heavy water and nuclear fuels from Department of Atomic Energy to NPCIL under the IGST Act

27.

27/2017-Integrated Tax (Rate), dt. 22.09.2017

Amends notification no. 1/2017-IT (Rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates

28.

28/2017-Integrated Tax (Rate), dt. 22.09.2017

Amends notification no. 2/2017-IT (Rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions

29.

29/2017-Integrated Tax (Rate), dt. 22.09.2017

Amends notification no. 5/2017-IT (Rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of refund on corduroy fabrics

30.

30/2017-Integrated Tax (Rate), dt. 22.09.2017

Exempts Skimmed milk powder, or concentrated milk, when supplied to distinct persons

31.

31/2017-Integrated Tax (Rate), dt. 29.09.2017

Amends notification No. 09/2017-IT(Rate) to exempt supply of services associated with transit cargo to Nepal and Bhutan

32.

32/2017-Integrated Tax (Rate), dt. 13.10.2017

Exempts payment of tax under sec 5(4) of the IGST Act on all supplies received from unregistered suppliers till 31.03.2018

33.

33/2017-Integrated Tax (Rate), dt. 13.10.2017

Amends notification No. 9/2017-IT(Rate) to exempt certain services

34.

34/2017-Integrated Tax (Rate), dt. 13.10.2017

Amends notification No. 10/2017-IT(Rate), RCM under sec 5(3), regarding services provided by Overseeing Committee members to RBI

35.

35/2017-Integrated Tax (Rate), dt. 13.10.2017

Amend notification No. 1/2017-IT (Rate) - Rates of tax on supply of goods under IGST Act

36.

36/2017-Integrated Tax (Rate), dt. 13.10.2017

Amends notification No. 2/2017-IT (Rate) - Exemption on supply of goods under CGST Act

37.

37/2017-Integrated Tax (Rate), dt. 13.10.2017

Amends notification No. 4/2017-IT (Rate) - RCM under sec 9(3) on supply of goods

38.

38/2017-Integrated Tax (Rate), dt. 13.10.2017

Prescribes IGST rate on supply or leasing of motor vehicles, purchased or leased before 1 July 2017 – Applicable up to 1 July 2020

39.

39/2017-Integrated Tax (Rate), dt. 13.10.2017

Amends notification No. 8/2017-IT (Rate) to substitute the IGST rate on certain services

40.

40/2017-Integrated Tax (Rate), dt. 18.10.2017

Prescribes IGST rate of 2.5% on Food preparations put up in unit containers and intended for free distribution to economically weaker A1-11

Handbook of GSTProcedure,Commentary and Rates Sl. No.

Notification / Date

Chapter A1 Contents

sections of the society under a programme duly approved by the Central Government or any State Government 41.

41/2017-Integrated Tax (Rate), dt. 23.10.2017

Prescribes IGST rate of 0.05% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export, subject to conditions

42.

42/2017-Integrated Tax (Rate), dt. 27.10.2017

Amends notification No. 9/2017-IT (Rate) - to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR

43.

43/2017-Integrated Tax (Rate), dt. 14.11.2017

Amends notification no. 1/2017-IT (Rate) dated 28.06.2017 – Rates of GST on goods

44.

44/2017-Integrated Tax (Rate), dt. 14.11.2017

Amends notification no. 2/2017-IT (Rate) dated 28.06.2017 GST exemptions on goods

45.

45/2017-Integrated Tax (Rate), dt. 14.11.2017

Amends notification no. 4/2017-IT (Rate) dated 28.06.2017 Reverse charge on raw cotton

46.

46/2017-Integrated Tax (Rate), dt. 14.11.2017

Amends notification no. 5/2017-IT (Rate) dated 28.06.2017 Restriction of ITC on certain fabrics

47.

47/2017-Integrated Tax (Rate), dt. 14.11.2017

Provides concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions

48.

48/2017-Integrated Tax (Rate), dt. 14.11.2017

Amends notification no. 8/2017-IT (Rate) so as to specify rate @5% for standalone restaurants and @18% for other restaurants; reduce rate of job work on “handicraft goods” @ 5%; and to substitute “Services provided” in item (vi) against Sl No. 3 in table

49.

49/2017-Integrated Tax (Rate), dt. 14.11.2017

Amends notification no. 9/2017-IT (Rate) so as to extend exemption to admission to “protected monument”; and to consolidate entry at Sl. No. 12A & 12B

50.

50/2017-Integrated Tax (Rate), dt. 14.11.2017

Amends notification no. 30/2017-IT (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also

51.

01/2018-Integrated Tax (Rate), dt. 25.01.2018

Amends notification No. 8/2017-IT (Rate) so as to exempt certain services as recommended by the GST Council in its 25th meeting held on 18.01.2018

52.

02/2018-Integrated Tax (Rate), dt. 25.01.2018

Amends notification No. 9/2017-IT (Rate) so as to exempt certain services as recommended by the GST Council in its 25th meeting held on 18.01.2018

53.

03/2018-Integrated Tax (Rate), dt. 25.01.2018

Amends notification No. 10/2017-IT (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, to be taxed under Reverse Charge Mechanism (RCM)

54.

04/2018-Integrated Tax (Rate), dt. 25.01.2018

Provides special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa

A1-12

Chapter A1 Sl. No. 55.

Rates and Exemption Notifications in GST Notification / Date

Contents

05/2018-Integrated Tax (Rate), dt. 25.01.2018

Exempts Central Government’s share of Profit Petroleum from IGST

56.

06/2018-Integrated Tax (Rate), dt. 25.01.2018

Exempts royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007

57.

07/2018-Integrated Tax (Rate), dt. 25.01.2018

Amends Notification No.1/2017-IT (Rate) dated 28.06.2017

58.

08/2018-Integrated Tax (Rate), dt. 25.01.2018

Amends Notification No.2/2017-IT (Rate) dated 28.06.2017

59.

09/2018-Integrated Tax (Rate), dt. 25.01.2018

Concessional rate of GST on old and used vehicles

60.

10/2018-Integrated Tax (Rate), dt. 25.01.2018

Amends Notification No.47/2017-IT (Rate) dated 14.11.2017

61.

11/2018-Integrated Tax (Rate), dt. 23.03.2018

Exempts payment of tax under section 5(4) of the IGST Act till 30.06.2018

62.

12/2018-Integrated Tax (Rate), dt. 28.05.2018

Amends notification No. 04/2017-IT (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)

63.

13/2018-Integrated Tax (Rate), dt. 29.06.2018

Exempts payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018

64.

14/2018-Integrated Tax (Rate), dt. 26.07.2018

Amends notification No. 8/2017-IT (Rate) so as to notify IGST rates of various services as recommended by GST Council in its 28th meeting held on 21.07.2018

65.

15/2018-Integrated Tax (Rate), dt. 26.07.2018

Amends notification No. 9/2017-IT (Rate) so as to exempt certain services as recommended by GST Council in its 28th meeting held on 21.07.2018

66.

16/2018-Integrated Tax (Rate), dt. 26.07.2018

Amends notification No. 10/2017-IT (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)

67.

17/2018-Integrated Tax (Rate), dt. 26.07.2018

Amends notification No. 11/2017-IT (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service

68.

18/2018-Integrated Tax (Rate), dt. 26.07.2018

Insert explanation in an item in notification No. 8/2017-IT (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017

69.

19/2018-Integrated Tax (Rate), dt. 26.07.2018

Amends Notification 01/2017-IT (Rate), dt. 28.06.2017 to give effect to the recommendations of the GST Council in 28th meeting held on 21.07.2018

70.

20/2018-Integrated Tax (Rate), dt. 26.07.2018

Amends Notification 02/2017-IT (Rate), dt. 28.06.2017 to give effect to the recommendations of the GST Council in 28th meeting held on 21.07.2018

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Handbook of GSTProcedure,Commentary and Rates Sl. No. 71.

Notification / Date

Chapter A1 Contents

21/2018-Integrated Tax (Rate), dt. 26.07.2018

Amends Notification 05/2017-IT (Rate), dt. 28.06.2017 to give effect to the recommendations of the GST Council in 28th meeting held on 21.07.2018

72.

22/2018-Integrated Tax (Rate), dt. 26.07.2018

Prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in 28th meeting held on 21.07.2018

73.

23/2018-Integrated Tax (Rate), dt. 06.08.2018

Exempts payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019

74.

24/2018-Integrated Tax (Rate), dt. 20.09.2018

Insert explanation in an entry in notification No. 9/2017 – IT (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017

75.

25/2018-Integrated Tax (Rate), dt. 31.12.2018

Further amend notification No. 1/2017-IT (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting

76.

26/2018-Integrated Tax (Rate), dt. 31.12.2018

Further amend notification No. 2/2017-IT (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting

77.

27/2018-Integrated Tax (Rate), dt. 31.12.2018

Exempts integrated tax on supply of gold by nominated agencies to registered persons

78.

28/2018-Integrated Tax (Rate), dt. 31.12.2018

Amends notification No. 8/2017-IT (Rate) so as to notify IGST rates of various services as recommended by GST Council in its 31st meeting held on 22.12.2018

79.

29/2018-Integrated Tax (Rate), dt. 31.12.2018

Amends notification No. 9/2017-IT (Rate) so as to exempt certain services as recommended by GST Council in its 31st meeting held on 22.12.2018

80.

30/2018-Integrated Tax (Rate), dt. 31.12.2018

Amends notification No. 10/2017-IT (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by GST Council in its 31st meeting held on 22.12.2018

81.

31/2018-Integrated Tax (Rate), dt. 31.12.2018

Insert explanation in an item in notification No. 8/2017-IT (Rate) dated 28.06.2017 by exercising powers conferred under section 11(3) of CGST Act, 2017

82.

01/2019-Integrated Tax (Rate), dt. 29.01.2019

Rescinding notification No. 32/2017-IT (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

83.

No. F. No. 354/432/2018-TRU (pt.) - G.S.R. 82(E) – dt.

31.1.2019 - IGST Rate

Corrigendum – Notification No. 27/2018-IT (Rate), dated the 31st December, 2018

84.

02/2019-Integrated Tax (Rate), dt. 04.02.2019

Rescinding Sl. No. 10D of Notification No. 09/2017-IT (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees

85.

03/2019-Integrated Tax (Rate), dt. 29.03.2019

Amends notification No. 8/2017- IT (Rate) dated 28.06.2017 so as to notify IGST rates of various services as recommended by GST Council for real estate sector

A1-14

Chapter A1 Sl. No. 86.

Rates and Exemption Notifications in GST Notification / Date

Contents

04/2019-Integrated Tax (Rate), dt. 29.03.2019

Amends notification No. 9/2017- IT (Rate) dated 28.06.2017 so as to exempt certain services as recommended by GST Council for real estate sector

87.

05/2019-Integrated Tax (Rate), dt. 29.03.2019

Seeks to amend notification No. 10/2017- IT (Rate) dated 28.06.2017 so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by GST Council for real estate sector

88.

06/2019-Integrated Tax (Rate), dt. 29.03.2019

Notifies certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017-Time of supply of transfer of development rights and upfront amount

89.

07/2019-Integrated Tax (Rate), dt. 29.03.2019

Notifies certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by GST Council for real estate sector

90.

08/2019-Integrated Tax (Rate), dt. 29.03.2019

Amends notification No. 1/2017- IT (Rate) dated 28.06.2017 so as to notify IGST rate of certain goods as recommended by GST Council for real estate sector

91.

09/2019-Integrated Tax (Rate), dt. 10.05.2019

Amends notification No. 8/ 2017- IT (Rate) dated 28.06.2017 so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC

92.

10/2019-Integrated Tax (Rate), dt. 29.06.2019

Specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund

93.

11/2019-Integrated Tax (Rate), dt. 29.06.2019

Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist

94.

12/2019-Integrated Tax (Rate), dt. 31.07.2019

Reduces the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.

95.

13/2019-Integrated Tax (Rate), dt. 31.07.2019

Exempts the hiring of Electric buses by local authorities from GST.

1.3 Sl. No. 1.

Compensation Cess Act

Notification / Date

Contents

01/2017-Compensation Cess (Rate), dt. 28.06.2017, Corrigendum 30.06.2017

Rates of compensation cess on supply of specified goods

2.

02/2017-Compensation Cess (Rate), dt. 28.06.2017, Corrigendum 01.07.2017

Rates of compensation cess on supply of specified services

3.

03/2017-Compensation Cess (Rate), dt. 18.07.2017

Amends notification No. 1/2017-Compensation Cess (Rate), dated 28.06.2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18.07.2017 A1-15

Handbook of GSTProcedure,Commentary and Rates Sl. No. 4.

Chapter A1

Notification / Date

Contents

04/2017-Compensation Cess (Rate), dt. 20.07.2017

Exempts intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under rule 32(5) of the CGST Rules, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under sec 8 of the GST (Compensation to States) Act, read with sec 9(4) of the CGST Act

5.

05/2017-Compensation Cess (Rate), dt. 11.09.2017

Amends notification No. 1/2017-Compensation Cess (Rate), dated 28.06.2017 - rates of compensation cess on various motor vehicles

6.

06/2017-Compensation Cess (Rate), dt. 13.10.2017

Amends notification No. 2/2017-Compensation Cess (Rate) Reduction in cess rates for leasing of motor vehicles purchased and leased prior to 1 July 2017

7.

07/2017-Compensation Cess (Rate), dt. 13.10.2017

Prescribes compensation cess rate on supply or leasing of motor vehicles, purchased or leased before 1 July 2017 – Applicable up to 1 July 2020

8.

01/2018-Compensation Cess (Rate), dt. 25.01.2018

Amend Notification No.1/2017-Compensation Cess (Rate) dt. 28.06.2017

9.

02/2018-Compensation Cess (Rate), dt. 26.07.2018

Amends Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 to give effect to the recommendations of the GST Council in 28th meeting held on 21.07.2018

10.

Corrigendum No. F.No.354/255/ Corrigendum to Notification no. 02/2018-Compensation Cess 2018-TRU(Pt-II) dt. 02.08.2018 (Rate), dt. 26.07.2018

11.

01/2019-Compensation Cess (Rate), dt. 29.06.2019

A1-16

Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist

Chapter A1

Rates and Exemption Notifications in GST

A1-17