Referencer 2018 Goods and Service Tax - KC Mehta & Co.
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2018 Goods and Service Tax Referencer
This booklet is prepared exclusively for the benefit and use of the clients of K. C. Mehta & Co. This should not be used as a substitute for professional advice. Reasonable care has been taken for ensuring the accuracy and the authenticity of the contents of this booklet. However, we do not take any responsibility for any error or omission contained therein on any account. It is recommended that the readers should take professional advise before acting on the same. This booklet is based on law updated till 25th January 2018
Content Introduction 1 GST Structures 2 Supply Includes 10 Input Tax Credit 20 Job Work 23 Export 24 Import 26 Returns 28 Refund 29 Composition Levy 30 Compensation Cess 31 E-Way Bill 32 Notifications 35
Introduction
A comprehensive dual Goods and Services Tax (GST) has replaced
the complex multiple indirect tax structure from 1 July 2017.
Introduction of Goods and Service Tax (GST) is a significant step in
the reform of indirect taxation in India. Various Central and State
taxes are amalgamated into a single tax which helps mitigate the
double taxation, cascading, multiplicity of taxes, classification
issues, taxable event and leading to a common national market. A
comprehensive dual GST has replaced the complex multiple indirect
tax structure from 1 July 2017.
Integration of Taxes undet GST
Service Tax VAT / CST
Central Excise Octroi,
Purchase Tax
ntral Taxes
Sta
te Taxes
Additional State
Customs Duty Cess & Surcharges
Ce
Special Lottery &
Additional Duty Gambling Tax
Central Luxury Tax,
Cess and surcharges Entertainment Tax
Goods and Service Tax 1
DESTINATION PRINCIPLE
The GST structure follows the destination principle. Accordingly,
imports are subject to GST, while exports & supply to SEZ qualify as
zero-rated supply. In the case of inter-State transactions within
India, the State tax shall apply in the State of destination as
opposed to that of origin. Under this system, tax is administered,
collected, and shared by both the Centre and the State
governments, based on the nature of transaction (within the state
or interstate).
GST Structure
CGST
Central GST
Intra State
SGST
GST State GST
Good supplied or
Services provided
Inter State
IGST
Integrated GST
2
GST Tax Components
Central GST
CGST
Supplies within the states
Tax is collected by centre
State GST
Supplies within the states
SGST
Tax is collected by state
Union Territory GST
UTGST
Supplies within union territory
Tax is collected by union
territory
Integrated GST
IGST
On inter sate and import transactions
Tax is collected and shared between
centre and states
Goods and Service Tax 3
Utilization of ITC (Input Tax Credit)
ITC
availed of
ITC can be utilized for
To be utilized primarily for paying liability of
1 CGST
CGST 2 If balance remains after paying CGST, the same
can be utilized for paying liability of IGST
X Cannot be utilized for paying SGST
1 To be utilized primarily for paying liability of
SGST or UTGST
SGST / If balance remains after paying SGST / UTGST,
2 the same can be utilized for paying liability of
UTGS IGST
X Cannot be utilized for paying CGST
To be utilized primarily for paying liability of
1 IGST
If balance remains after paying IGST, the same
2
IGST can be utilized for paying liability of CGST
If balance remains after paying IGST and CGST,
3 the same can further be utilized for paying
liability of SGST
4
THRESHOLDS AND ELIGIBILITY CRITERIA
Taxpayers with an aggregate turnover of Rs. 20 lakhs would
be exempted from tax. For, notified states, the exemption
would be Rs. 10 lakhs.
Aggregate turnover shall include the aggregate value of all
taxable and non-taxable/ non-GST supplies, exempt/ Nil-
rated supplies and exports of goods and/or services and
exclude taxes under GST.
Composition Levy threshold limit to be Rs.1 crore.
Service provided other than Restaurants not serving alcohol
are not eligible for composite schaeme.
Turnover limit recommended to be raised to Rs. 1.5 Cr in
23rd GST Council meeting - to be notified after necessary
amendment in the Act
Goods and Service Tax 5
Registration
Every supplier shall be liable to be registered under GST Law in the
State from where he/she makes a taxable supply of goods and/or
services if his/her aggregate turnover exceeds thresholds
mentioned above. However, certain categories are required to get
registered mandatorily irrespective of the thresholds:
Persons making any Inter-State taxable supply (e.g. from
Delhi to Maharashtra)
Casual taxable person (No fixed place where GST is
applicable)
Non-resident taxable person (No fixed place in India)
Persons who are required to pay tax under reverse charge
Persons who are required to deduct tax at source
Agents of a supplier
Input service distributor
Persons who supply goods or services through E-commerce
operator
Every E - commerce operator (e.g. Flipkart, Amazon)
An aggregator who supplies services under his brand name
Any Specialized Agency of the UN or any Multilateral
Financial Institution
6RATE CLASSIFICATION FOR GOODS
Food grains, Cereals, Milk, Jaggery,
Exempt
Common Salt
Worn clothing, Fly ash, Fishing net and
5% fishing hooks, Sulphur recovered in
refining of crude
Rates of Tax
Condensed milk, Printing ink, Specified
12% parts of sewing machine, Furniture wholly
made of bamboo or cane, Diabetic food
Escalators, Fork lifts, lifting and handling equipment,
Electrical apparatus for radio and television
18% broadcasting, Chocolates, Rubber tubes and
miscellaneous articles of rubber, Slabs of marbles and
granite, Detergents
Sugar confectionery, Preparation of cerelas, our, starch
or milk, Salt, sulphur, earths and stones, Tanning or
28% dyeing, Essential oils, perfumery, Washing preparations,
Explosives, Miscellaneous chemical products, Plastics,
rubber, leather, Furskin and woods and articles thereof
28% Small cars (1% or 3% cess), Luxury cars
+Cess (15% cess), Pan masala, Cigarette, tobacco
Goods and Service Tax 7RATE CLASSIFICATION FOR SERVICES
Education, Healthcare, Residential
Exempt accommodation, Hotel/ Lodges with,
tariff below INR 1000
Rates of Tax
Goods transport, Rail tickets (other than
sleeper class), Economy class air tickets,
5%
Cab aggregators, Selling space for
advertisements in print media
Works contract, Business Class air travel,
12%
Telecom services, Financial services Hotel/
to
18% Lodges with tariff between INR 1000 and
7500
28% Betting, Gambling, Hotel/ Lodges
with tariff above INR 7500
8Definitions
Term Definition
Goods and Service Tax 9Supply Includes
Supply made for consideration - Taxable
Sale
Transfer
Barter
Exchange
Licence
Rental
Lease or disposal
Import of service whether or not for furtherance of
business
Supply made even without consideration - Taxable
Permanent transfer or disposal of business where ITC
has been availed
Supply between related/distinct person for furtherance
of business
Gift by employer to employee exceeding
fifty thousand rupees
Supply of goods by principal to agent and
vice versa
Import of service from related person or
from any of his establishment outside
India in course of furtherance of business
10Deemed Supply - Taxable
Transfer of title in goods including hire purchase
Transfer of right in goods
Lease, tenancy, easement, licence to occupy, letting out
commercial, industrial, residential land and building
Treatment or process applied on other person's goods
Transfer of business assets
Renting of immovable property
Construction till the issuance of completion certificate
Works contract
Supply of goods being food or any article for human
consumption excluding alcoholic liquor along with supply of
service
Supply of goods by unincorporated association of body of
person to a member thereof
Deemed Supply - Taxable
Mixed Supply
Individual supply of goods or services or any combination
thereof for a single price
GST shall be paid on the supply which attracts the highest rate
Composite Supply
Two or more taxable supply of goods or services
Naturally bundled
Conjunction with each other
GST shall be paid on the principal supply
Principal supply means supply of goods or service which
constitutes the predominant element of composite supply
Goods and Service Tax 11TIME OF SUPPLY
Time of supply means time when goods have been deemed to
be supplied or services have been deemed to be provided. Time
of supply enables us to determine the rate of tax, value, and due
dates for payment of taxes.
Time of Supply of Goods
In case of Date of issue of an invoice by the
Normal / supplier, or
Continuous Date of removal of goods or date on
Supply of Goods which goods are made available to
Earliest of recipient
Date of receipt of goods
Date of Payment
In case of Date immediately following 30 days
Reverse from the date of issue of invoice by the
Charge supplier
Earliest of Any other case - date of entry of the
transaction in the books of accounts of
the recipient of supply
In case of Date of issue of voucher, if the supply is
Supply of identifiable at that point
Voucher Date of redemption of voucher, in all
Earliest of other cases
12Time of Supply of Services
Date of issue of an invoice by the
supplier, if invoice issued within 30
In case of Supply days from provision of service
of Normal /
Date on which supplier receives the
Continuous
payment
Supply of Service
Earliest of Date of provision of service, if invoice
issued within 30 days from provision
of service
Date of Payment
Date immediately following 60 days
In case of Reverse from the date of issue of invoice by
Charge the supplier
Earliest of Any other case - date of entry of the
transaction in the books of accounts of
the recipient of supply
Date of issue of voucher, if the supply
In case of Supply is identifiable at that point
of Voucher Date of redemption of voucher, in all
Earliest of other cases
In case time of supply is not determined as detailed above, then
time of supply shall be:
Date on which a periodical return is filed, or
Date on which the CGST / SGST is paid, in any other case.
Goods and Service Tax 13PLACE OF SUPPLY
GST is a destination based tax i.e. the goods/services will be taxed at
the place where they are consumed and not at the origin. Place of
supply of goods/services under GST defines whether the
transaction will be qualified as intra-state or inter-state, and
accordingly levy of SGST, CGST & IGST will be determined.
Place of Supply (PoS) - Goods
Type of supply Place of Supply (PoS)
Location of goods when the
Involves movement
movement of goods terminates for
of goods
delivery to recipient
Without movement Location of goods at the time of
of goods delivery to recipient
Supply on board Location where goods are taken on
for Conveyance board
Supply on direction
Location of principle place of business
of agent/third
of such agent/third person
person
Goods are
Place of supply shall be the place of
assembled or
such installation or assembly
installed at Site
14Place of Supply (PoS) - Service
PoS when location of PoS when Location of
Type of Supply Supplier AND Recipient Supplier OR Recipient
is in India is in India
Supply to registered Person: Supply to registered Person:
Location of such person Location of recipient
Supply to unregistered person: Supply to unregistered Person:
General Rule
Location of the recipient where If the location of recipient not
the address on record exists. If available: Location of supplier
of service
not, location of supplier
In relation to immovable
property,
Location of such Property
accommodation at
If property outside India- Location of such Property
hotel, for social,
location of service recipient.
religious function etc or
services ancillary to it.
Restaurant and catering
services, personal
Location where the services Location where the services
grooming, fitness,
are actually performed are actually performed
beauty treatment,
health service
Supply to registered Person:
Service relating to Location of such person
Location where the services
Training and Supply to unregistered person: are actually performed
performance appraisal Location where the services are
actually performed
Services provided by
way of admission to a
cultural artistic,
Location where the event is
sporting, scientific, Location where event is actually
actually held or where the park
educational or held
or such other place is located
entertainment event or
amusement park or
ancillary service
Goods and Service Tax 15Place of Supply (PoS) - Service
PoS when location of PoS when Location of
Type of Supply Supplier AND Recipient Supplier OR Recipient
is in India is in India
Service provided by way of:
Organization of a cultural,
artistic, sporting, scientific, Supply to registered Person:
educational or Location of such person
entertainment event
including supply of service
in relation to a conference Supply to any other person: Location where event is
fair, exhibition, celebration Location where event held actually held
or similar or events, or
Service ancillary to If event held outside India:
organization of any of the Location of recipient
above events or services, or
assigning of sponsorship of
any of the above events.
Service on board a conveyance, Location of the first scheduled Location of the first
scheduled point of
including a vessel, and aircraft, a point of departure of that
departure of that
train or a motor vehicle conveyance for the journey
conveyance for the journey
Telecommunication
Where the fixed
Services including data transfer, Location of recipient of
telecommunication line is
broadcasting cable and direct to service
installed for receipt of service
home television services
Location of the recipient of
Banking and other Financial services on the records of the
Location of recipient of
services including stock broking supplier of services. If not, the
service
services location of the supplier of
services.
16Place of Supply (PoS) - Service
PoS when Location of
PoS when location of Supplier
Type of Supply Supplier OR Recipient
AND Recipient is in India
is in India
Supply to registered Person: Location
Services by way of of such person
transportation of goods, Location of recipient of
including by mail or Supply to any other person: Location service
courier at which such goods are handed over
for their transportation
Supply to registered Person: Location
of such person Location from where the
Passenger transportation Supply to any other person: Location passenger embarks on the
service from where the passenger embarks on conveyance for a
the conveyance for a continuous continuous journey
journey
Supply to registered Person: Location
of such person
Location of recipient of
Insurance service Supply to any other person: Location service
of the recipient of services on the
records of the supplier of services
Supply to registered Person: Location
of such person
Online information and
Supply to unregistered person: Location of recipient of
database access or
Location of the recipient where the service
retrieval services
address on record exists. If not,
location of supplier
Mobile connection for Location where such pre-payment is NA
telecommunication and received or vouchers are sold
internet services provided
on pre-payment through
a voucher
Goods and Service Tax 17VALUE OF SUPPLY
GST will be charged on the 'transaction value'. Transaction value is
the price paid or payable for the supply of goods/services between
un-related parties i.e. price is the sole consideration.
Transaction Value shall Include
Any taxes, duties, cess, fees, and charges levied under any act,
except GST
Any amount that the supplier is liable to pay which has been
incurred by the recipient and is not included in the price
The value will include all incidental expenses in relation to sale
such as packing, commission etc
Subsidies linked to supply, except Government subsidies
Interest/late fee/penalty for delayed payment of consideration
Transaction Value shall not Include
Shown in Invoice: Any discount which is given at anytime
before or after the supply of goods or services as recorded
in the invoice
Not Shown in Invoice: Any discount is established in terms
of an agreement and Input tax credit has been reversed by
the recipient
18Transactions Value Subject to Rules where
Consideration not solely in money
Supply between related and distinct person
Goods received or made through agent
Supply of service in case of pure agent
Specific Valuation where
Purchase and sale of foreign
currency, including money
changing
Booking of tickets for travel by
air provided by an air travel
agent
Life insurance business
Buying and selling of second
hand goods
Redeemable token, voucher,
coupon, stamp
Goods and Service Tax 19Input Tax Credit
Eligibility & Conditions
All goods or services used or intended to be used in the course
or furtherance of business
Possession of tax invoice or debit note issued by registered
supplier
Receipt of the goods and / or services
The tax charged on the purchases has been deposited / paid to
the government by the supplier in cash or via claiming input
credit
Supplier has filed GST returns
In case of merger / amalgamation, ITC shall be allowed to
merged / amalgamated Company subject to filing of ITC Form
No 2
Time Limits
Credit for an invoice pertaining to a Financial Year cannot be
claimed after:
Filing of the return for the month of September following the
end of Financial Year or
Filing of the annual return of the Financial Year
Whichever is earlier
20Utilization of Credit
Input tax credit of CGST, SGST / UTGST, IGST can be utilized for
paying taxes towards outward supplies. (For detailed utilization of
each type of credit refer page 4)
Negative list
Motor vehicles and conveyance except for transport of
goods
Food and beverages, outdoor catering, beauty treatment,
health services, cosmetic and plastic surgery except engaged
in making outward taxable supply of same category
Sale of membership in a club, health, fitness centre
Rent-a-cab, Health insurance and Life insurance except
where Government makes it obligatory for employers to
provide it to its employees and engaged in making outward
taxable supply of same category
Travel benefits extended to employees on vacation such as
leave or home travel concession
Works contract service for construction of an immovable
property except plant & machinery or for providing further
supply of works contract service
Goods and/or services for construction of an immovable
property whether to be used for personal or business use
Goods and Service Tax 21 Tax paid under composition scheme
Personal consumption
Goods lost, stolen, destroyed, written off or disposed of by
way of gift or free samples
Goods or services or both received by a non-resident taxable
person except for any of the goods imported by him
Reversal of credit
Invoices which are not paid within 180 days of issue
Inputs partly used for furtherance of business and partly for
exempt supplies or for personal use
Capital goods used partly for furtherance of business and
partly for exempt supplies or for personal us
22Job Work
Essentials for Job Work
Job worker must be registered or included as additional
place of business by the principal
Inputs must be returned within 1 year and capital goods
within 3 years
Jurisdictional range officer must be intimated
Principal is responsible for compliance
Principal
Job Worker Job Worker
Job Worker
End User End User
GST Payable by
Goods and Service Tax 23Export
The export of Goods and Services is considered as Zero Rated Supply.
GST will not be levied on exports.
Zero-rated supply refers
to supply which is taxable
per se with nil rate of but
ITC can be availed
Zero Rated
Supply
Supply of goods
Export of Goods and/or services to SEZ
and Services developer or SEZ unit
Goods Services
Supplier- in India
Recipient- outside India
Taking out of India POS outside India
to a place outside Payment in foreign
India exchange
Not establishment of
distinct person
24Exports can be made under Two Options
Option – 1 : Exports may be made under Bond or Letter of
Undertaking without payment of integrated tax (IGST)
and claim refund of unutilized input tax credit.
Option – 2 : Exports may also be done on payment of integrated tax
and claim refund of tax paid on goods and/or services
Section Under Bond / LUT
16(3)(a) Form
# GST RFD-11
Refund
of ITC
Export
Section On payment
16(3)(b)
of IGST
#
Refund
of IGST
# of IGST Act.
Section 54(6) of CGST Act: 90% Refund within 7 days
Section 54(7) of CGST Act: Balance after verification within 60 days
Goods and Service Tax 25Supply of goods against
Advance Authorization
Chapter 4 of FTP
Deemed Exports
Deemed Export Refund claim Supply of capital goods
against Export Promotion
Recipient of Deemed Export Capital Goods
or
Chapter 5 of FTP
Supplier of Deemed Export in
case where recipient does not
avail ITC and furnishes an
undertaking
Supply to Export
Oriented Unit
Deemed Export Chapter 6 of FTP
Supply of gold by a bank or
Public Sector Undertaking
Notification 50/2017-
Customs dtd. 30.06.2017
Import
Import of Goods
Bringing goods into India from a place
outside India
Definition Import of Services
Supply of service where supplier of service is
outside India, recipient of service is in India
and place of supply is in India
26Import of Goods
On import of goods IGST shall be levied
under the Customs Act, 1962 read with the
Custom Tariff Act, 1975
Import of Services
Levy
On import of services IGST shall be levied
under the IGST Act
Import of goods or services will be treated as
deemed inter-State supplies and IGST will be
levy
Import of Goods: Importer of goods
Liability to pay
tax on Import of Service: Recipient of service on
reverse charger basis
Import of Goods:
Eligible for credit of IGST paid. No credit of BCD
and custom cess paid under customs
Eligibility of
Import of Service:
Credit
Eligible for credit of IGST paid
* Subject to goods/services are not specified in
ineligible credit list
Goods and Service Tax 27Returns
Forms of
Purpose of Return
Return
GSTR-1 Outward Supplies by registered person
GSTR-2 Inward Supplies by registered person
GSTR-3 Monthly Summary Return by registered person
GSTR-4 Quarterly Return for Composition Scheme
GSTR-5 Non-Resident Tax Person
GSTR-6 Return by Input Service Distributor
GSTR-7 Return by a Tax Deductor at Source
GSTR-8 Return by an E-commerce operator/Tax collector
GSTR-9 Annual Return by registered person
28Refund
Type of Refund
Export of goods and services including supply to SEZ
Deemed Export
Refund of accumulated Input Tax Credit on account of inverted
duty structure other than specified goods, Nil rated or fully
exempt supplies.
Excess payment due to mistake.
Refund of CGST & SGST paid by treating the supply as intra-
State supply which is subsequently held as inter-State supply
and vice versa.
Time Limit & Process
GST refund claims must be filed within 2 years from the
relevant date by filing Form RFD-01 electronically
In case other than export, the refund has to be sanctioned
within a period of 60 days from the date of receipt of the claim
Refund in case of Export
Refund of accumulated ITC by filling application for refund
online or Refund of IGST paid by filling table 6A of GSTR1
90% Refund within 7 days , balance 10% after verification of
documents
Goods and Service Tax 29Documents Required
In case of Export- Statement containing the number and date
of shipping bills or bills of export and the number and the date
of the relevant export invoices and bank realization
certificates in case of export of service or statement containing
inward invoice details
In other cases - Statement containing invoice details and other
as may be specified
COMPOSITION LEV Y
Composition levy scheme is a voluntary and optional scheme.
Under this scheme , a registered taxable person , whose aggregate
turnover does not exceed Rs. One crore in the financial year 2016-
17 may opt for this scheme.
A taxpayer registered under composition levy scheme has to pay
an amount equal to certain fixed percentage of his annual turnover
as tax to the government. This tax has to be paid on quarterly basis.
A taxable person opting this scheme has to issue bill of supply.
Aggregate Turnover
Includes: Excludes:
Taxable Supplies Inward supplies under RCM
Exempt Supplies Taxes including cess paid
Export of goods or under GST
services or both Value of supply by a person
Inter-state supplies extending deposits, loans or
advances
30Rate of Tax (CGST + SGST):
of the turnover in case of a manufacturer of
1%
goods
of the turnover in state in case of person
5% engaged in restaurant services not serving
alcohol
of the turnover in state in case of other
1%
suppliers
COMPENSATION CESS
Compensation Cess is levied for providing compensation to
states for loss of revenue arising due implementation of GST.
Compensation Cess is levied on Pan Masala, Aerated waters
containing added sugar or other sweetening matter or
flavoured, Tobacco and tobacco products, Cigarettes, Coal,
lignite, Peat and Motor vehicles
Input tax credit in respect of GST Compensation Cess shall be
utilized only towards payment of GST Compensation Cess on
supply of goods and services leviable under the compensation
bill
Goods and Service Tax 31E-Way Bill
Implementation:
Inter-State:
For below listed states, E-way bill is mandatory for inter-state
transaction from 1st February, 2018. Other states can opt between
1st February to 1st June, 2018.
Name of Sates: Karnataka, Rajasthan, Sikkim, Kerala, Jharkhand,
Uttarakhand, Telangana, Himachal Pradesh,
Puducherry, Gujarat and Goa
Intra-State:
From 1st June, 2018 E-way bill rules will uniformly apply to all states
Registration
Every GST Tax payer needs to mandatorily register on the system
with help of GSTIN and mobile number registered with the GST
system.
Meaning
E-Way Bill is an electronic way bill for movement of goods only. E-
Way Bill can be generated on the portal or through SMS.
32Applicability
Basic Limit: An e-way bill has to be prepared for every
consignment where the value of the consignment exceeds
Rs.50,000.
Transactions: Issue of E-way bill in case of Inward or Outward
movement of goods for
a) Supply of Goods within the State
b) Transfer of goods within two units having same GSTIN.
c) Semi knocked down/ Complete knocked down
d) Supply of Goods Outside the State
e) Export
f) Import
g) Job work (within & outside state)
h) Brach transfer
i) Cancellation
j) Exhibition or Fairs
k) Line Sales
l) Others
Exemption: No E-way bill is required to be generated in case of
a) Transport of goods of value less than Rs. 50,000 (other
than interstate supply for job-work).
b) The goods are being transported by a non-motorised
conveyance.
c) Transport of goods specified in Annexure attached with
rules.
Goods and Service Tax 33d) Goods being transported are not treated as supply as
per Schedule III of the Act
e) Goods being transported are alcoholic liquor for
human consumption, petroleum crude, high speed
diesel, motor spirit, natural gas or aviation turbine fuel
f) Exempted goods specified in notification no. 2/2017 -
Central tax (Rate) other than de-oiled cake.
g) Movement of goods within such areas as are notified
under clause (d) of sub-rule (14) of rule 138 of the
Goods and Services Tax Rules of the concerned State.
Who should generate
Registered Person:
E-way bill must be generated when there is a movement of
goods of more than Rs 50,000 in value to or from a Registered
Person. Registered person or the transporter may choose to
generate and carry e-way bill even if the value of goods is less
than Rs 50,000.
Unregistered Persons:
Unregistered persons are also required to generate e-Way Bill.
However, where a supply is made by an unregistered person to
a registered person, the receiver will have to ensure that all the
compliance are met as if they were the supplier.
Transporter:
Transporters carrying goods by road, air, rail, etc. also need to
generate e-Way Bill if the supplier has not generated an e-Way
Bill.
34Documents / Details require
Invoice/ Bill of Supply / Challan related to the consignment of
goods.
Transport by road – Transporter ID or Vehicle number.
Transport by rail, air, or ship – Transporter ID, Transport
document number, and date on the document.
Notifications
CGST
Particulars Notification
Principal Notification No. 01/2017
To notify Amended vide Notification No. 27/2017
scheduled rates
for Goods Amended vide Notification No. 34/2017
Amended vide Notification No. 41/2017
Principal Notification No. 01/2017
To notify exempt Amended vide Notification No. 28/2017
Goods Amended vide Notification No. 35/2017
Amended vide Notification No. 42/2017
To notify exempt
Goods at the Principal Notification No. 03/2017
specified rate
Goods and Service Tax 35Particulars Notification
To notify reverse Principal Notification No. 04/2017
Charge on supply of Amended vide Notification No. 36/2017
goods Amended vide Notification No. 43/2017
To notify supplies of
goods in respect of Principal Notification No. 05/2017
which no refund of Amended vide Notification No. 29/2017
unutilised input tax Amended vide Notification No. 44/2017
credit shall be allowed
Principal Notification No. 11/2017
To notify rates for Amended vide Notification No. 20/2017
supply of services Amended vide Notification No. 24/2017
under CGST Act Amended vide Notification No. 31/2017
Amended vide Notification No. 46/2017
Principal Notification No. 12/2017
Amended vide Notification No. 21/2017
To notify exemption on Amended vide Notification No. 25/2017
supply of services
under CGST Act Amended vide Notification No. 30/2017
Amended vide Notification No. 32/2017
Amended vide Notification No. 47/2017
To notify categories of
services on which tax Principal Notification No. 13/2017
will be payable under
Amended vide Notification No. 22/2017
reverse charge
mechanism under Amended vide Notification No. 33/2017
CGST Act
36Particulars Notification
To notify the supplies which
shall be treated neither as a
Principal Notification No. 14/2017
supply of goods nor a supply
of service under the CGST Ac
To notify the categories of
services the tax on intra- Principal Notification No. 17/2017
State supplies of which shall Amended vide Notification No.
be paid by the electronic 23/2017
commerce operator
IGST
Particulars Notification
Principal Notification No. 01/2017
Amended vide Notification No. 27/2017
To notify scheduled
Amended vide Notification No. 34/2017
rates for Goods
Amended vide Notification No. 35/2017
Amended vide Notification No. 43/2017
Principal Notification No. 02/2017
To notify exempt Amended vide Notification No. 28/2017
Goods Amended vide Notification No. 36/2017
Amended vide Notification No. 44/2017
To notify exempt
Goods at the Principal Notification No. 03/2017
specified rate
Goods and Service Tax 37Particulars Notification
Principal Notification No. 04/2017
To notify reverse Charge
Amended vide Notification No. 37/2017
on supply of goods
Amended vide Notification No. 45/2017
To notify supplies of
goods in respect of which Principal Notification No. 05/2017
no refund of unutilised Amended vide Notification No. 29/2017
input tax credit shall be Amended vide Notification No. 46/2017
allowed
Principal Notification No. 08/2017
To notify rates for supply Amended vide Notification No. 20/2017
of services under CGST Amended vide Notification No. 24/2017
Act Amended vide Notification No. 39/2017
Amended vide Notification No. 48/2017
Principal Notification No. 09/2017
Amended vide Notification No. 21/2017
To notify exemption on Amended vide Notification No. 25/2017
supply of services under
CGST Act Amended vide Notification No. 33/2017
Amended vide Notification No. 42/2017
Amended vide Notification No. 49/2017
To notify categories of Principal Notification No. 10/2017
services on which tax will Amended vide Notification No. 22/2017
be payable under reverse
charge mechanism under Amended vide Notification No. 34/2017
CGST Act
38Particulars Notification
To notify the supplies which
shall be treated neither as a
Principal Notification No. 11/2017
supply of goods nor a supply of
service under the CGST Act
To notify the categories of Principal Notification No. 14/2017
services the tax on intra-State
supplies of which shall be paid
by the electronic commerce Amended vide Notification No.
operator 23/2017
Goods and Service Tax 39SGST / UTGST
Particulars Notification
To notify scheduled The CGST Notification detailed herein shall
rates for Goods be pari Materia applicable to SGCT/UTGST
To notify exempt The CGST Notification detailed herein shall
Goods be pari Materia applicable to SGCT/UTGST
To notify exempt
The CGST Notification detailed herein shall
Goods at the specified
be pari Materia applicable to SGCT/UTGST
rate
To notify reverse
The CGST Notification detailed herein shall
Charge on supply of
be pari Materia applicable to SGCT/UTGST
goods
To notify supplies of
goods in respect of
The CGST Notification detailed herein shall
which no refund of
be pari Materia applicable to SGCT/UTGST
unutilised input tax
credit shall be allowed
To notify rates for
The CGST Notification detailed herein shall
supply of services
be pari Materia applicable to SGCT/UTGST
under CGST Act
To notify exemption
The CGST Notification detailed herein shall
on supply of services
be pari Materia applicable to SGCT/UTGST
under CGST Act
40Particulars Notification
To notify categories of
The CGST Notification detailed
services on which tax will be
herein shall be pari Materia
payable under reverse charge
applicable to SGCT/UTGST
mechanism under CGST Act
To notify the supplies which
shall be treated neither as a The CGST Notification detailed
supply of goods nor a supply herein shall be pari Materia
of service under the CGST applicable to SGCT/UTGST
Act
To notify the categories of
services the tax on intra-State The CGST Notification detailed
supplies of which shall be herein shall be pari Materia
paid by the electronic applicable to SGCT/UTGST
commerce operator
Goods and Service Tax 41Goods and Service Tax
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