Daily Archives: June 29, 2017

Delhi GST Act 2017 – Download : Section Wise and Chapter Wise

By | June 29, 2017

Delhi GST Act 2017 Delhi GST Act 2017 received the Assent of the Governor on 8th June 2017 Delhi GST Act 2017 – Section Wise and Chapter Wise CHAPTER I PRELIMINARY Section – 1 Short title, extent and commencement Section – 2 Definitions CHAPTER II ADMINISTRATION Section – 3 Officers under this Act Section –… Read More »

18 Sections of UTGST Act w.e.f 01.07.2017 – Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017

By | June 29, 2017

Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of following sections of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall come into force vide Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 Section… Read More »

Notification No 14/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 14/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator vide Notification No 14/2017 Integrated Tax (Rate) Dated 28th June, 2017 [ Seeks to amend above notification No. 14/2017-IT(R) to make ECO responsible for payment… Read More »

Refund of Tax to specialised agencies ,UN, diplomatic mission etc -IGST Act – Notification No 13/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 13/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act Vide Notification No 13/2017 Integrated Tax (Rate) Dated 28th June, 2017  PUBLISHED IN THE GAZETTE OF INDIA,… Read More »

No Refund of unutilized ITC under IGST Act – Notification No 12/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No. 12/2017-Integrated Tax (Rate) Dated 28th June, 2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act vide Notification No 12/2017 Integrated Tax (Rate) Dated 28th June, 2017  PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) Government of India Ministry of Finance (Department of… Read More »

Supplies Neither Goods nor Services- IGST Act – Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act vide Notification No 11/2017 Integrated Tax (Rate) Dated 28th June, 2017 [Notification No 17/2018 Integrated Tax (Rate) 26th July, 2018 Dated Seeks to… Read More »

Notification No 10/2017 Integrated Tax (Rate) : Services Liable for Reverse Charge under IGST Act: Dated 28th June, 2017

By | June 29, 2017

Notification No 10/2017 Integrated Tax (Rate) Dated 28th June, 2017 Summary and updation of Notification No 10/2017 Integrated Tax (Rate)  To notify the categories of services on which integrated tax will be payable under reverse charge mechanism for Inter state Supply of Services under IGST Act vide Notification No. 10/2017-Integrated Tax (Rate) Dated 28th June, 2017 i.e… Read More »

Notification No 9/2017 Integrated Tax (Rate) : IGST Exemptions on Services supply : Updated

By | June 29, 2017

Notification No 9/2017 Integrated Tax (Rate) Dated 28th June, 2017 Summary of Notification No 9/2017 Integrated Tax (Rate)  Notification No 9/2017 Integrated Tax (Rate) Dated 28th June, 2017  gives the exemptions on inter state  supply of services under IGST Act AS AMENDED BY Notification No 21/2017 Integrated Tax (Rate) Dtd 22nd Aug 2017 ,  Notification No. 25/2017-Integrated Tax (Rate) Dated the… Read More »

IGST Rates on services – Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017

By | June 29, 2017

Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 To notify the rates for supply of services under IGST Act vide Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 [ Note : the above Notification has been corrected for GST Rate of Rental Services of Transport vehicle with or without operator vide Corrigendum  dated 5th… Read More »

Intra-State supplies of Services – Tax by e Commerce operator – CGST Act – Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator vide Notification No 17/2017 Central Tax (Rate) Dated 28th June 2017 [ Seeks to amend above notification No. 17/2017-CT(R) to make ECO responsible for payment of GST… Read More »

Refund to Specialised agencies , UN, diplomatic mission etc – CGST Act – Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act vide Notification No 16/2017 Central Tax (Rate) Dated 28th June 2017  PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART… Read More »

No refund of unutilized ITC under CGST Act – Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act vide Notification No 15/2017 Central Tax (Rate) Dated 28th June 2017 PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) Government of India Ministry of Finance (Department of Revenue)… Read More »

Notification No 14/2017 Central Tax (Rate) Supplies neither Supply of Goods nor services under CGST Act: Dated 28th June 2017

By | June 29, 2017

 Notification No 14/2017 Central Tax (Rate) Dated 28th June 2017 Summary of Notification No 14/2017 Central Tax (Rate) Notification No 14/2017 Central Tax (Rate) Dated 28th june 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act vide Notification No 14/2017 Central Tax… Read More »

Notification No 13/2017 Central Tax (Rate) : Services Liable for Reverse Charge under CGST Act : Dated 28th June 2017

By | June 29, 2017

Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017 Summary and updation of  Notification No 13/2017 Central Tax (Rate) Notification No 13/2017 Central Tax (Rate) Dated 28th June 2017  notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act i.e recipient is liable to pay GST instead of supplier… Read More »

NOTIFICATION [NO.F.12(56)FD/TAX/2017-PT.-I-40] Rajasthan GST

By | June 29, 2017

NOTIFICATION [NO.F.12(56)FD/TAX/2017-PT.-I-40] SECTION 9 OF THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – RATE OF STATE TAX NOTIFIED UNDER SECTION 9(1) NOTIFICATION [NO.F.12(56)FD/TAX/2017-PT.-I-40], DATED 29-6-2017 [AS AMENDED UP TO DATE] In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax… Read More »

NOTIFICATION NO.FTX.90/2016/71, DATED 29-6-2017 : Assam GST

By | June 29, 2017

ASSAM GST ACT, 2017 – ALL ELIGIBLE MANUFACTURING UNIT AVAILING TAX EXEMPTION UNDER ASSAM INDUSTRIES (TAX EXEMPTION) SCHEME, 2009 SHALL BE LIABLE TO PAY TAX UNDER ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFICATION NO.FTX.90/2016/71, DATED 29-6-2017 WHEREAS in pursuance of Industrial & Investment Policy of Assam, 2008, tax exemption was granted to eligible manufacturing units… Read More »

NOTIFICATION NO.FTX.90/2016/70, DATED 29-6-2017 : Assam GST

By | June 29, 2017

ASSAM GST ACT, 2017 – PROVISIONS OF ASSAM INDUSTRIES (TAX EXEMPTION) SCHEME, 2015  SHALL CEASE TO OPERATE ON AND FROM DATE OF COMING INTO FORCE OF ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFICATION NO.FTX.90/2016/70, DATED 29-6-2017 WHEREAS in pursuance of Industrial and Investment Policy of Assam, 2014, tax exemptions were granted to eligible manufacturing units… Read More »

Notification No 12/2017 Central Tax (Rate) : Exemptions on supply of services under CGST Act

By | June 29, 2017

Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017 Notification No 12/2017 Central Tax (Rate) Dated 28th June 2017  notify the exemptions on supply of services under Section 11 of CGST Act [  POWER TO GRANT EXEMPTION FROM TAX]  As Amended by  Notification No 21/2017 Central Tax (Rate) Dated 22nd Aug 2017 , Notification No 25/2017 Central Tax (Rate) Dated 21st… Read More »

NOTIFICATION NO.FTX.56/2017/37, DATED 29-6-2017 : Assam GST

By | June 29, 2017

ASSAM GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017  AMENDMENT IN RULES 10, 13, 19, 21, 22, 24, 26, FORM GST CMP-04, FORM GST CMP-07, FORM GST REG-12 & FORM GST REG-25 NOTIFICATION NO.FTX.56/2017/37, DATED 29-6-2017 In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act… Read More »

NOTIFICATION NO.FTX.56/2017/22, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 11[POWER TO GRANT EXEMPTION FROM TAX ] READ WITH SECTIONS 9, 24 AND 51, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A DEDUCTOR UNDER SECTION 51 FROM AN UNREGISTERED SUPPLIER NOTIFICATION NO.FTX.56/2017/22, DATED 29-6-2017 In exercise of the powers conferred… Read More »

NOTIFICATION NO.FTX.56/2017/21, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 11 [POWER TO GRANT EXEMPTION FROM TAX ] READ WITH SECTION 9, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  – EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON (LIMIT UP TO Rs.5000 PER DAY) NOTIFICATION NO.FTX.56/2017/21, DATED 29-6-2017 In exercise of the… Read More »

NOTIFICATION NO.FTX.56/2017/20, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 11 [POWER TO GRANT EXEMPTION FROM TAX] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  SUPPLIES BY CSD TO UNIT RUN CANTEENS AND SUPPLIES BY CSD/UNIT RUN CANTEENS TO AUTHORISED CUSTOMERS NOTIFICATION NO.FTX.56/2017/20, DATED 29-6-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax… Read More »

NOTIFICATION NO.FTX.56/2017/18, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 54 [REFUND OF TAX ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED UNDER SECTION 54(3) NOTIFICATION NO.FTX.56/2017/18, DATED 29-6-2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of… Read More »

NOTIFICATION NO.FTX.56/2017/19, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 55 [REFUND IN CERTAIN CASES] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  REFUND OF FIFTY PER CENT OF APPLICABLE STATE TAX ON SUPPLIES TO CSD UNDER SECTION 55 NOTIFICATION NO.FTX.56/2017/19, DATED 29-6-2017 In exercise of the powers conferred by section 55 of the Assam Goods and Services Tax Act, 2017 (XXVIII of… Read More »

Rates for supply of services under CGST Act – Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017

By | June 29, 2017

Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017 To notify the rates for supply of services under CGST Act vide Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017 [ Note : Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile &… Read More »

NOTIFICATION.G.OMS.NO.253, DATED 29-6-2017 : Andhra Pradesh GST : Check Post

By | June 29, 2017

ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – DISBANDMENT OF COMMERCIAL TAXES CHECK POSTS W.E.F. 1-7-2017 – NOTIFIED CHECK POSTS NOTIFICATION.G.OMS.NO.253, DATED 29-6-2017 In conformity with the decision of the GST Council that border check posts between the States should be abolished under GST regime, and also considering the fact that the AP VAT Act,… Read More »

NOTIFICATION G.O.MS.NO. 255, DATED 29-6-2017 : Andhra Pradesh GST

By | June 29, 2017

SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS NOTIFICATION G.O.MS.NO. 255, DATED 29-6-2017 AS AMENDED BY NOTIFICATION G.O.MS.NO. 492, DATED 3-11-2017 AND NOTIFICATION G.O.MS.NO. 554, DATED 17-11-2017 In exercise of the powers conferred by sub-section (3) of section 9 of… Read More »

NOTIFICATION G.O.MS.NO. 254, DATED 29-6-2017 : Andhra Pradesh GST

By | June 29, 2017

SECTION 1 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – SHORT TITLE, EXTENT AND COMMENCEMENT OF ACT – ENFORCEMENT OF CERTAIN PROVISIONS OF NOTIFICATION G.O.MS.NO. 254, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of… Read More »

NOTIFICATION NO.FTX.56/2017/17, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 9 [LEVY AND COLLECTION] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS UNDER SECTION 9(3) NOTIFICATION NO.FTX.56/2017/17, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of… Read More »

NOTIFICATION NO.FTX.56/2017/23, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 32 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017  POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO INTRA-STATE SUPPLIES OF SECOND HAND GOODS RECEIVED BY A REGISTERED PERSON, DEALING IN BUYING AND SELLING OF SECOND HAND GOODS AND WHO… Read More »

NOTIFICATION NO.FTX.56/2017/28, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 54 [REFUND OF TAX ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED UNDER SECTION 54(3) NOTIFICATION NO.FTX.56/2017/28, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 54 of the Assam… Read More »

NOTIFICATION NO.FTX.56/2017/27, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 7 [SCOPE OF SUPPLY ]  OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –   NOTIFIED ACTIVITIES WHICH SHALL BE TREATED AS NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICE NOTIFICATION NO.FTX.56/2017/27, DATED 29-6-2017 In exercise of the powers conferred under the proviso to sub-section (2) of section 7 of the Assam… Read More »

NOTIFICATION NO.FTX.56/2017/34, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 10 [COMPOSITION LEVY] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  – NOTIFIED TURNOVER NOTIFICATION NO.FTX.56/2017/34, DATED 29-6-2017 In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the… Read More »

NOTIFICATION NO.FTX.56/2017/33, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 50 [INTEREST ON DELAYED PAYMENT OF TAX] , READ WITH SECTIONS 54 AND 56, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017   NOTIFIED RATE OF INTEREST UNDER SECTION 50(1)(3), 54(12) AND 56 AND ITS PROVISO NOTIFICATION NO.FTX.56/2017/33, DATED 29-6-2017 In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section… Read More »

NOTIFICATION NO.FTX.56/2017/32, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 31 [TAX INVOICE ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 46 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017   NOTIFIED LIMIT OF ANNUAL TURNOVER AND MENTIONING OF THE NUMBER OF DIGITS OF HSN CODE NOTIFICATION NO.FTX.56/2017/32, DATED 29-6-2017 In pursuance of the first proviso to rule 46 of… Read More »

NOTIFICATION NO.FTX.56/2017/31, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 1 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  ENFORCEMENT OF CERTAIN PROVISIONS NOTIFICATION NO.FTX.56/2017/31, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam hereby appoints the 1st day of… Read More »

NOTIFICATION NO.FTX.56/2017/29, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 55 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  NOTIFIED SPECIALISED AGENCIES ENTITLED TO CLAIM A REFUND OF TAXES PAID ON SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY THEM NOTIFICATION NO.FTX.56/2017/29, DATED 29-6-2017 In exercise of the powers conferred under the proviso to section 55 of the Assam Goods and Services Tax… Read More »

NOTIFICATION NO.12/2017-STATE TAX (RATE) : Bihar GST

By | June 29, 2017

SECTION 11 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO INTRA-STATE SUPPLY OF SPECIFIED SERVICES NOTIFICATION NO.12/2017-STATE TAX (RATE)/SO 87 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-12)], DATED 29-6-2017 [AS AMENDED UPTO DATE] In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services… Read More »

NOTIFICATION NO.11/2017-STATE TAX (RATE) : Bihar GST

By | June 29, 2017

SECTION 9, READ WITH SECTIONS 11, 15 & 16, OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – NOTIFIED STATE TAX ON INTRA-STATE SUPPLY OF SERVICES UNDER BIHAR GST ACT, 2017 NOTIFICATION NO.11/2017-STATE TAX (RATE)/SO 85 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-11)], DATED 29-6-2017 [AS AMENDED UPTO DATE] In exercise of the powers conferred… Read More »

NOTIFICATION NO.FTX.56/2017/35, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 16, READ WITH SECTION 17, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  ELIGIBILITY AND CONDITIONS FOR TAKING INPUT TAX CREDIT – SPECIFIED INPUT TAX CREDIT OF RENT-A-CAB , LIFE INSURANCE AND HEALTH INSURANCE NOTIFICATION NO.FTX.56/2017/35, DATED 29-6-2017 In exercise of the powers conferred by sub-clause (iii)(A) of clause (b) of sub-section (5) of section… Read More »

NOTIFICATION NO.FTX.56/2017/16, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – CONCESSIONAL STATE RATE FOR SUPPLIES TO EXPLORATION AND PRODUCTION NOTIFIED UNDER SECTION 11(1) NOTIFICATION NO.FTX.56/2017/16, DATED 29-6-2017 In exercise of the powers conferred under the proviso to sub section (1) of section 11 of the Assam Goods… Read More »

NOTIFICATION NO.FTX.56/2017/36, DATED 29-6-2017 : Assam GST

By | June 29, 2017

ASSAM GOODS AND SERVICES TAX (AMENDMENT) RULES, 2017  INSERTION OF CHAPTER VI CONTAINING RULES 26 TO 55; CHAPTER VII CONTAINING RULES 56 TO 58; CHAPTER VIII CONTAINING RULES 59 TO 84; CHAPTER IX CONTAINING RULES 85 TO 88; CHAPTER X CONTAINING RULES 89 TO 97; CHAPTER XI CONTAINING RULES 98 TO 102; CHAPTER XII CONTAINING… Read More »

NOTIFICATION NO. 2/2017-STATE TAX(RATE) ASSAM GST : FTX.56/2017/15, DATED 29-6-2017

By | June 29, 2017

SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  INTRA-STATE EXEMPT GOODS NOTIFIED UNDER SECTION 11(1) OF POWER TO GRANT EXEMPTION FROM TAX  NOTIFICATION NO. 2/2017-STATE TAX(RATE)FTX.56/2017/15, DATED 29-6-2017 AS AMENDED BY NOTIFICATION NO.FTX.56/2017/PT-I/39, DATED 31-7-2017 AND NOTIFICATION NO.FTX.90/2016/105, DATED 8-8-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods… Read More »

NOTIFICATION NO.FTX.56/2017/14, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1) NOTIFICATION NO.FTX.56/2017/14, DATED 29-6-2017 AS AMENDED BY NOTIFICATION NO.FTX.56/2017/56, DATED 12-7-2017, NOTIFICATION NO.FTX.56/2017/47, DATED 12-7-2017, NOTIFICATION NO.FTX.56/2017/PT-I/7, DATED 31-7-2017, NOTIFICATION NO.FTX.90/2016/104, DATED 8-8-2017 AND NOTIFICATION NO.19/2017-STATE TAX (RATE) [NO.FTX.56/2017/80], DATED 11-9-2017 In exercise of the… Read More »

NOTIFICATION NO.10/2017-STATE TAX (RATE) : Bihar GST

By | June 29, 2017

SECTION 11 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO INTRA-STATE SUPPLIES OF SECOND HAND GOODS NOTIFICATION NO.10/2017-STATE TAX (RATE)/SO 83 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-10)], DATED 29-6-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017… Read More »

NOTIFICATION NO.9/2017-STATE TAX (RATE) : Bihar GST

By | June 29, 2017

SECTION 11, READ WITH SECTIONS 9, 24 & 51, OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A DEDUCTOR UNDER SECTION 51 FROM AN UNREGISTERED SUPPLIER NOTIFICATION NO.9/2017-STATE TAX (RATE)/SO 81 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-9)], DATED 29-6-2017 In… Read More »

NOTIFICATION NO.11/2017-STATE TAX (RATE) [NO.FTX.56/2017/24], DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 9, READ WITH SECTIONS 11, 15 & 16, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFIED STATE TAX RATES FOR INTRA-STATE SUPPLY OF SERVICES NOTIFICATION NO.11/2017-STATE TAX (RATE) [NO.FTX.56/2017/24], DATED 29-6-2017 AS AMENDED BY NOTIFICATION NO. 20/2017-STATE TAX(RATE)[NO. FTX.56/2017/91], DATED 11-9-2017 In exercise of the powers conferred by sub-section (1) of section 9, sub-section… Read More »

NOTIFICATION NO.8/2017-STATE TAX (RATE) : Bihar GST

By | June 29, 2017

SECTION 11, READ WITH SECTION 9, OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX  EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED SUPPLIER (LIMIT OF RS.5000 PER DAY) NOTIFICATION NO.8/2017-STATE TAX (RATE)/SO 79 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-8)], DATED 29-6-2017 AS AMENDED… Read More »

NOTIFICATION NO.07/2017-STATE TAX/SO 77 : Bihar GST

By | June 29, 2017

SECTION 11 OF THE BIHAR GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX  SUPPLIES BY CSD TO UNIT RUN CANTEENS AND SUPPLIES BY CSD/UNIT RUN CANTEENS TO AUHORISED CUSTOMERS  NOTIFICATION NO.07/2017-STATE TAX/SO 77 [F.NO.BIKRI-KAR/GST/VIVIDH-13/2017-07)], DATED 29-6-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar… Read More »