Daily Archives: December 12, 2017

NOTIFICATION G.O.MS.No.600, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX  ANDHRA PRADESH GST EXEMPT GOODS (NIL RATED SERVICES) – AMENDMENT IN NOTIFICATION G.O.Ms.No.588, DATED 12-12-2017 NOTIFICATION G.O.MS.No.600, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and… Read More »

NOTIFICATION G.O.MS.NO. 599, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – GOODS SUPPLIED TO CERTAIN INSTITUTIONS NOTIFICATION G.O.MS.NO. 599, DATED 12-12-2017 AS AMENDED BY NOTIFICATION G.O.Ms.NO.97, DATED 19-2-2018 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act,… Read More »

NOTIFICATION G.O.MS.No.598, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX  LIST OF ANDHRA PRADESH GST EXEMPT GOODS (NIL RATED GOODS) – AMENDMENT IN NOTIFICATION G.O.Ms.No.582, DATED 12-12-2017 NOTIFICATION G.O.MS.No.598, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh… Read More »

NOTIFICATION G.O.MS.NO. 596, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11, READ WITH SECTION 9, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017  POWER TO GRANT EXEMPTION FROM TAX  SGST EXEMPTION FROM REVERSE CHARGE IN CASE OF INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON NOTIFICATION G.O.MS.NO. 596, DATED 12-12-2017 In exercise of the powers… Read More »

NOTIFICATION G.O.MS.NO. 595, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX ANDHRA PRADESH GST EXEMPT GOODS (NIL RATED GOODS) – AMENDMENT IN NOTIFICATION G.O.MS.NO. 582, DATED 12-12-2017 NOTIFICATION G.O.MS.NO. 595, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh… Read More »

NOTIFICATION G.O.MS.No.594, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX  ANDHRA PRADESH GST EXEMPT SERVICES (NIL RATED SERVICES) – AMENDMENT IN NOTIFICATION NO.7/2017 [G.O.MS.No.588], DATED 12-12-2017 NOTIFICATION G.O.MS.No.594, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods… Read More »

NOTIFICATION G.O.MS.NO. 593, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX EXEMPTIONS ON SUPPLY OF SERVICES – AMENDMENT IN NOTIFICATION G.O.MS.NO. 588, DATED 12-12-2017 NOTIFICATION G.O.MS.NO. 593, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services… Read More »

NOTIFICATION G.O.MS.NO. 591, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX NOTIFICATION G.O.MS.NO. 591, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government, on being satisfied that it is… Read More »

NOTIFICATION G.O.MS.NO. 590, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX  AMENDMENT IN NOTIFICATION G.O.MS.NO. 588, DATED 12-12-2017 NOTIFICATION G.O.MS.NO. 590, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16… Read More »

NOTIFICATION G.O.MS.No.589, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX EXEMPTION ON SUPPLY OF SERVICES – AMENDMENT IN NOTIFICATION G.O.MS.No.588, DATED 12-12-2017 NOTIFICATION G.O.MS.No.589, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act,… Read More »

NOTIFICATION G.O.MS.No.588, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – STATE EXEMPT SERVICES (NIL RATED SERVICES) NOTIFICATION G.O.MS.No.588, DATED 12-12-2017 [AS AMENDED UP TO DATE] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16… Read More »

NOTIFICATION G.O.MS.NO. 587, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX  EXEMPTION TO INTRA-STATE SUPPLIES OF SECOND HAND GOODS RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED SUPPLIER NOTIFICATION G.O.MS.NO. 587, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and… Read More »

NOTIFICATION G.O.MS.NO. 586, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11, READ WITH SECTIONS 9, 24 AND 51, OF THE ANDHRA PRADESH GST ACT, 2017- POWER TO GRANT EXEMPTION FROM TAX NOTIFICATION G.O.MS.NO. 586, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017) (hereinafter referred to… Read More »

NOTIFICATION G.O.MS.NO. 585, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – NOTIFIED INTRA-STATE SUPPLIES NOTIFICATION G.O.MS.NO. 585, DATED 12-12-2017 AS AMENDED BY NOTIFICATION G.O.MS.NO. 596, DATED 12-12-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act,… Read More »

NOTIFICATION G.O.MS.No.584, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX  EXEMPTION TO SUPPLIES OF GOODS BY CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE TO UNIT RUN CANTEENS AND SUPPLIES OF GOODS BY CSD/UNIT RUN CANTEENS TO AUTHORISED CUSTOMERS NOTIFICATION G.O.MS.No.584, DATED 12-12-2017 In exercise of the powers conferred by… Read More »

NOTIFICATION G.O.MS.NO. 582, DATED 12-12-2017 : Andhra Pradesh GST

By | December 12, 2017

SECTION 11 OF THE ANDHRA PRADESH GST ACT, 2017  POWER TO GRANT EXEMPTION FROM TAX  SUMMARY : LIST OF STATE EXEMPT GOODS (NIL RATED GOODS) NOTIFICATION G.O.MS.NO. 582, DATED 12-12-2017 [AS AMENDED UP TO DATE] In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act,… Read More »

Section 24 of Meghalaya GST Act 2017 : Compulsory registration in certain cases

By | December 12, 2017

Section 24 of Meghalaya GST Act 2017 ( Section 24 of Meghalaya GST Act 2017 explains Compulsory registration in certain cases and is covered in Chapter VI : REGISTRATION) Compulsory registration in certain cases 24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons undertaking taxable supplies shall be required to be registered under… Read More »

Section 23 of Meghalaya GST Act 2017 : Persons not liable for registration

By | December 12, 2017

Section 23 of Meghalaya GST Act 2017 ( Section 23 of Meghalaya GST Act 2017 explains Persons not liable for registration and is covered in Chapter VI : REGISTRATION) Persons not liable for registration 23. (1) The following persons shall not be liable to registration, namely: — (a) any person engaged exclusively in the business of supplying goods or… Read More »

Section 22 of Meghalaya GST Act 2017 : Persons liable for registration

By | December 12, 2017

Section 22 of Meghalaya GST Act 2017 ( Section 22 of Meghalaya GST Act 2017 explains Persons liable for registration and is covered in Chapter VI : REGISTRATION) Persons liable for registration 22. (1) Every supplier making a taxable supply of goods or services or both in the State, shall be liable to be registered under this Act if his aggregate… Read More »

Section 21 of Meghalaya GST Act 2017 : Manner of recovery of credit distributed in excess

By | December 12, 2017

Section 21 of Meghalaya GST Act 2017 ( Section 21 of Meghalaya GST Act 2017 explains Manner of recovery of credit distributed in excess and is covered in Chapter V : INPUT TAX CREDIT) Manner of recovery of credit distributed in excess 21. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section… Read More »

Section 20 of Meghalaya GST Act 2017 : Manner of distribution of credit by Input Service Distributor

By | December 12, 2017

Section 20 of Meghalaya GST Act 2017 ( Section 20 of Meghalaya GST Act 2017 explains Manner of distribution of credit by Input Service Distributor and is covered in Chapter V : INPUT TAX CREDIT)  Manner of distribution of credit by Input Service Distributor 20. (1) The Input Service Distributor shall distribute the credit of Statetax as Statetax or integrated tax… Read More »

Section 19 of Meghalaya GST Act 2017 : Taking input tax credit in respect of inputs sent for job work

By | December 12, 2017

Section 19 of Meghalaya GST Act 2017 ( Section 19 of Meghalaya GST Act 2017 explains Taking input tax credit in respect of inputs sent for job work and is covered in Chapter V : INPUT TAX CREDIT) Taking input tax credit in respect of inputs sent for job work 19. (1) The principal shall, subject to such conditions… Read More »

Section 18 of Meghalaya GST Act 2017 : Availability of credit in special circumstances

By | December 12, 2017

Section 18 of Meghalaya GST Act 2017 ( Section 18 of Meghalaya GST Act 2017 explains Availability of credit in special circumstances and is covered in Chapter V : INPUT TAX CREDIT) Availability of credit in special circumstances 18. (1) Subject to such conditions and restrictions as may be prescribed— (a) a person who has applied for registration under… Read More »

Section 17 of Meghalaya GST Act 2017 : Apportionment of credit and blocked credits

By | December 12, 2017

Section 17 of Meghalaya GST Act 2017 ( Section 17 of Meghalaya GST Act 2017 explains Apportionment of credit and blocked credits and is covered in Chapter V : INPUT TAX CREDIT) Apportionment of credit and blocked credits 17. (1) Where the goods or services or both are used by the registered person partly for the purpose of any… Read More »

Section 16 of Meghalaya GST Act 2017 : Eligibility and conditions for taking input tax credit

By | December 12, 2017

Section 16 of Meghalaya GST Act 2017 ( Section 16 of Meghalaya GST Act 2017 explains Eligibility and conditions for taking input tax credit and is covered in Chapter V : INPUT TAX CREDIT) Eligibility and conditions for taking input tax credit 16. (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and… Read More »

Section 14 of Meghalaya GST Act 2017 : Change in rate of tax in respect of supply of goods or services

By | December 12, 2017

Section 14 of Meghalaya GST Act 2017 ( Section 14 of Meghalaya GST Act 2017 explains Change in rate of tax in respect of supply of goods or services  and is covered in Chapter IV : TIME AND VALUE OF SUPPLY) Change in rate of tax in respect of supply of goods or services 14. Notwithstanding anything contained in… Read More »

Section 11 of Meghalaya GST Act 2017 : Power to grant exemption from tax

By | December 12, 2017

Section 11 of Meghalaya GST Act 2017 ( Section 11 of Meghalaya GST Act 2017 explains Power to grant exemption from tax  and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Power to grant exemption from tax 11. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it… Read More »

Section 10 of Meghalaya GST Act 2017 : Composition levy

By | December 12, 2017

Section 10 of Meghalaya GST Act 2017 ( Section 10 of Meghalaya GST Act 2017 explains Composition levy  and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Composition levy 10. (1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate… Read More »

Section 9 of Meghalaya GST Act 2017 : Levy and Collection

By | December 12, 2017

Section 9 of Meghalaya GST Act 2017 ( Section 9 of Meghalaya GST Act 2017 explains Levy and Collection  and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Levy and Collection 9. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Meghalaya Goods and Services Tax on all intra-State supplies of… Read More »

Section 8 of Meghalaya GST Act 2017 : Tax liability on composite and mixed supplies

By | December 12, 2017

Section 8 of Meghalaya GST Act 2017 ( Section 8 of Meghalaya GST Act 2017 explains Tax liability on composite and mixed supplies  and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall be determined in the following… Read More »

Section 7 of Meghalaya GST Act 2017 : Scope of supply

By | December 12, 2017

Section 7 of Meghalaya GST Act 2017 ( Section 7 of Meghalaya GST Act 2017 explains Scope of supply  and is covered in Chapter III : LEVY AND COLLECTION OF TAX) Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes— (a) all forms of supply of goods or services or both such as sale,… Read More »

Section 6 of Meghalaya GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | December 12, 2017

Section 6 of Meghalaya GST Act 2017 ( Section 6 of Meghalaya GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances  and is covered in Chapter II : ADMINISTRATION) Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the provisions of this Act, the… Read More »

Section 5 of Meghalaya GST Act 2017 : Powers of officers

By | December 12, 2017

Section 5 of Meghalaya GST Act 2017 ( Section 5 of Meghalaya GST Act 2017 explains Powers of officers  and is covered in Chapter II : ADMINISTRATION) Powers of officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this… Read More »

Section 4 of Meghalaya GST Act 2017 : Appointment of officers

By | December 12, 2017

Section 4 of Meghalaya GST Act 2017 ( Section 4 of Meghalaya GST Act 2017 explains Appointment of officers  and is covered in Chapter II : ADMINISTRATION) Appointment of officers 4. (1) The Government may, in addition to the officers as may be notified by the Government under section 3, appoint such persons as it may think fit to… Read More »

6th Pre-Budget Consultation Meeting of FM with IT (Hardware &Software) Group

By | December 12, 2017

The Union Finance Minister Shri Arun Jaitley holds his 6th Pre-Budget Consultation Meeting with Stakeholders from IT (Hardware &Software) Group;Highlights the steps taken by the present Government to make India a global hub for electronics manufacturing;  IT Sector Heads seek help from Government against Protectionist Policies; also seek Tax incentives for growth of the sector… Read More »