GST Educational Series

Goods & Services Tax
Educational Series
Contents
S. No. Topic Page
No.
1 Anti Profiteering under GST 1
2 Scrutiny of Returns under Goods & Services Tax 2
3 Standing Committee for Consumer Welfare Fund 3
4 Place of supply of services where location of supplier or location of 4

recipient is outside India - IGST Act, 2017
5 Online Information And Database Access Or Retrieval Services 5
6 Definitions under Integrated Goods & Services Tax Act, 2017 6
7 Definitions under Integrated Goods & Services Tax Act, 2017 7
8 Zero Rated Supply under IGST Act, 2017 8
9 Place of Supply 9
10 Apportionment of Tax Under IGST Act, 2017 10
11 Levy and Collection under IGST Act, 2017 11
12 Power to Grant Exemption Under IGST Act, 2017 12
13 Apportionment of Tax Under IGST Act, 2017 13
(i)
14 Decisions relating to Services in 23rd GST Council Meeting 14
15 Recommendations made by the GST Council in the 23rd meeting 15
16 Recommendations made by the GST Council in the 23rd Meeting 16
17 Recommendations made by the GST Council in the 23rd Meeting 17
18 Intra State Supplies under IGST Act, 2017 18
19 Establishment under IGST Act, 2017 19
20 Special Provision for Payment of Tax by a Supplier of Online Information 20

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

Services
22 The Union Territory Goods & Services Tax Act, 2017 22
23 Supply of Goods under IGST Act, 2017 23
24 Apportionment of Tax and Settlement of Funds under IGST Act, 2017 24
25 Apportionment of Tax and Settlement of Funds under IGST Act, 2017 25
26 Tax Wrongly Collected and Credited 26
27 Transfer of Input Tax Credit 27
28 Application of Provisions of Central Goods & Services Act, 2017 28
29 Import of Services made on or after the Appointed Day 29
30 Power to make Rules and Regulations 30
31 Laying of Rules, Regulations and Notifications 31
32 Removal of Difficulties 32
33 Powers of Officers under Union Territory Goods & Services Tax, 2017 33
34 Authorisation of Officers of Central Tax as Proper Officer in UTGST Act, 34

2017
(ii)
35 Administration under UTGST Act, 2017 35
36 Levy & Collection of Tax 36
37 Levy & Collection of Tax 37
38 Power to Grant Exemption from Tax 38
39 Payment of Tax 39
40 Section 10, 11 of Union Territory Goods & Services Tax Act, 2017 40
41 Demands & Recovery under UTGST Act, 2017 41
42 Recovery of Tax under Union Territory Goods & Services Act, 2017 42
43 Advance Ruling 43
44 Constitution of Authority for Advance Ruling under UTGST Act, 2017 44
45 Constitution of Appellate Authority for Advance Ruling 45
46 Transitional Provisions 46
47 Power to Make Rules 47
48 Notification No. 8/2017 – Integrated Tax 48
49 Notification No. 9/2017 – Integrated Tax 49
50 Notification No. 47/2017 – Central Tax (Rate) 50
51 Notification No. 43/2017 – Central Tax (Rate) 51
52 Notification No.44/2017- Central Tax (Rate) 52
53 Circular No. 27/01/2018-GST 53
54 Circular No. 27/01/2018-GST 54
55 Circular No. 27/01/2018-GST 55
(iii)
56 Circular No. 27/01/2018-GST 56
57 Chapter IX – Miscellaneous, UTGST Act, 2017 57
58 Chapter IX – Miscellaneous, UTGST Act, 2017 58
59 Powers under UTGST Act, 2017 59
60 Recommendations made on GST Rate changes on services by the 25 th GST 60

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

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

Council Meeting

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

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

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

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

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

GST Council Meeting

GST Council Meeting
(iv)
GST Council Meeting
72 Central Goods & Services Tax Rules, 2017 72
73 Central Goods & Services Tax Rules, 2017 - Chapter III 73
74 Central Goods & Services Tax Rules, 2017 - Registration 74
75 Central Goods & Services Tax Rules, 2017 - Registration 75
76 Central Goods & Services Tax Rules, 2017 – Registration Verification 76
77 Composition Levy under Goods & Services Tax 77
78 Central Goods & Services Tax Rules, 2017- Issue of Registration Certificate 78
79 Separate registration for multiple business verticals within a State or a 79

Union territory Rules
80 Grant of registration to persons required to deduct tax at source or to 80

collect tax at source
81 Grant of registration to non-resident taxable person 81
82 Central Goods & Services Tax Rules, 2017 – Rule 14 & Rule 15 82
83 Suo Moto Registration 83
84 Central Goods & Services Tax Rules, 2017 - Rule 17 & Rule 18 84
85 Amendment of Registration 85
86 Amendment of Registration 86
87 Cancellation of Registration 87
88 Cancellation of Registration in Certain Cases 88
89 Cancellation of Registration 89
90 Revocation of cancellation of registration 90
(v)
91 Value of supply of goods or services where the consideration is not wholly 91
in money
92 Value of supply of goods or services or both between distinct or related 92

persons, other than through an agent
93 Value of supply of goods made or received through an agent 93
95 Central Goods & Services Tax Rules, 2017 95
97 Press Release regarding Policy Changes of 26th GST Council Meeting 97
98 E-way Bill Recommendations 98
(vi)
From the President
In an advance move to boost the growth of Indian economy, India's effort to implement Goods and
Service Tax (GST) has been synchronized quite well with the spirit to provide a single tax structure
ensuring transparency and accountability at parity. Endorsing the major role of GST in the inclusive
development of New India, the Economic Survey 2017-18 confirmed that ‘GST has given a new perceptive
of the Indian economy and new data has emerged. There has been a fifty percent increase in the number of
indirect taxpayers. There has also been a large increase in voluntary registrations, especially by small
enterprises that buy from large enterprises wanting to avail themselves of input tax credits.’
Well said that ‘Success is the sum of small efforts repeated day in and day out’, and henceforth, while
aligning the words of our Hon’ble Prime Minister that ‘GST is a great step by Team India, great step
towards transformation, and great steps towards transparency’, professionals including Company
Secretaries are serving their expertise towards successful implementation of GST throughout the Nation.
Right from big business houses to small shops in remote areas, governance professionals are assisting in
apprising the people with the mechanics of GST and unlocking the door of opportunities in an era of
corruption free and sustainably governed New India.
Subsuming a bigger role in supporting the government towards its initiatives for an inclusive nation, The
Institute of Company Secretaries of India (ICSI) has cherished a golden partnership in Nation building
activities, including an out and out support for the directed implementation of GST Pan India too.
The Institute while building the capacity of its members, students and stakeholders in GST is constantly
apprising the relevant updates through GST Newsletter, GST Educational Series, GST App, GST Point and
alike. The one among the featuring initiative in this direction is the publication of our daily GST
Educational Series, which is being well received by the public at large. It is evident from the fact that
more than 200 issues of the same have successfully been brought out.
The GST Educational Series have been useful as an academic tool for all the stakeholders. With the
perspective to strengthen the understanding and advance the knowledge related to GST to public at large
on topics contained under the GST Law, ICSI has released a compilation of 100 issues [Issue No. 101-200]
of GST Educational Series.
Though the GST Educational Series are also available at GST Corner of the ICSI Website at
https://www.icsi.edu/GSTEducationalSeries.aspx., ICSI has released a one spot compilation of the daily
series titled GST Educational Series to facilitate the readers to augment their understanding of the
aspects related to GST and continue to be a source of support and enhance their commitment for the
subject.
I place on record my earnest admiration to CS Nikita Agarwal for preparing this publication in a sincere,
effective and presentable manner under the guidance of Ms. Sonia Baijal, Director, ICSI.
I am sure that this one spot source of knowledge and updates in GST, would be a valuable tool for our
professionals in serving their professional expertise towards ‘Naye Bharat ka Naya Nirman’
Looking forward for your treasured feedback on the compilation.
Place : New Delhi CS Makarand Lele

Date : May 2018 President
The Institute of Company Secretaries of India
(vii)
Educational Series
Issue 101
Anti Profiteering Under Goods & Services Tax

Explanation to Rule 137 of Chapter XV containing Anti Profiteering Rules explains the meaning
of various terms for understanding the provisions, which include:
“Authority” means the National Anti-profiteering Authority

constituted under rule 122
“Committee” means the Standing Committee on Anti-

profiteering constituted by the Council in terms of sub-rule
(1) of rule 123 of these rules
“Interested party” includes:

a. suppliers of goods or services under the proceedings;
and
b. recipients of goods or services under the proceedings
c. any other person alleging, under sub-rule (1) of rule
128, that a registered person has not passed on the
benefit of reduction in the rate of tax on any supply of
goods or services or the benefit of input tax credit to the
recipient by way of commensurate reduction in prices.
“Screening Committee” means the State level Screening

Committee constituted in terms of sub-rule (2) of rule 123
of these rules
Issued vide reference number PD & PP : GST: 101/2017, updated version.

Educational Series
Issue 102
Scrutiny of Returns under Goods & Services Tax

Rule 99 of CGST Rules, 2017 deals with the scrutiny of returns with following provisions:
Any return selected to be scrutinised shall be done in

accordance with provisions of section 61. In case of any
discrepancy, he shall issue a notice to the said person in
FORM GST ASMT-10 seeking explanation within thirty
days from the date of service of the notice or such further
period as may be permitted by him and also, where
possible, quantifying the amount of tax, interest and any
other amount payable in relation to such discrepancy
The registered person may accept the

discrepancy mentioned in the notice and pay the
tax, interest and any other amount arising from
such discrepancy and inform the same or furnish
an explanation for the discrepancy in FORM GST
ASMT- 11 to the proper officer
Where the explanation furnished by the

registered person or the information submitted
is found to be acceptable, the proper officer shall
inform him accordingly in FORM GST ASMT-12
Issued vide reference number PD & PP : GST : 102/2017.

Educational Series
Issue 103
Standing Committee for Consumer Welfare Fund

Rule 97(4) of CGST Rules, 2017 states that the Government shall, by an order, constitute a
Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other
Members as it may deem fit and the Committee shall make recommendations for proper
utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers.
The Committee shall have the following powers
• require any applicant to get registered with any authority as the Central Government may
specify
• to require any applicant to produce before it or a duly authorised Officer of the Government
such books, accounts, documents, instruments, or commodities in custody and control of the
applicant, as may be necessary for proper evaluation of application
• to get the accounts of the applicants audited
• to recover any sum due from any applicant
• to require any applicant to allow entry and inspection of any premises, from which activities
claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised
officer of the Central Government or State Government
• to make guidelines for the management, administration and audit of the Consumer
Welfare Fund
• to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars
• to require any applicant, in case of any default, or suppression of material information on his
part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to
prosecution
• to require any applicant, or class of applicants to submit a periodical report, indicating
proper utilisation of the grant
• to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant
• to recommend minimum financial assistance, by way of grant to an applicant, having regard to
his financial status, and importance and utility of nature of activity under pursuit, after ensuring
that the financial assistance provided shall not be misutilised
• to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund
may be made and make recommendations
Issued vide reference number PD & PP : GST: 103/2017, updated version.

Educational Series
Issue 104
Place of supply of services where location of supplier or

location of recipient is outside India- IGST Act, 2017
Section 13(12) of IGST Act, 2017 deals with the place of supply of online information and
database access or retrieval services which clarifies it to be the location of the recipient of
services.
However for the purposes of this sub-section, person receiving such services shall be deemed
to be located in the taxable territory, if any two of the following non contradictory conditions
are satisfied, as under:
Location of address presented by the

recipient of services through internet is in the
taxable territory
Credit card or debit card or store value

card or charge card or smart card or
Billing address of the recipient of
any other card by which the recipient
services is in the taxable territory
of services settles payment has been
issued in the taxable territory
Bank of the recipient Country code of the Location of the fixed

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

Educational Series
Issue 105
Online Information And Database Access Or

Retrieval Services
Section 2(17) of IGST Act, 2017 defines “online information and database access or retrieval
services” as services whose delivery is mediated by information technology over the internet
or an electronic network and the nature of which renders their supply essentially automated
and involving minimal human intervention and impossible to ensure in the absence of
information technology and includes electronic services such as:
advertising on the
internet
online supplies of
digital content
online gaming (movies, television
shows, music and the
like)
providing cloud
digital data storage
services
providing data or
provision of e-books,
information,
movie, music,
retrievable or
software and other
otherwise, to any
intangibles through
person in electronic
telecommunication
form through a
networks or internet
computer network

Educational Series
Issue 106
Definitions under Integrated

Goods & Services Tax Act, 2017
Section 2 of IGST Act, 2017 lays down definitions of important terms in the Act, unless the context otherwise
requires:
(2) ‘‘Central tax” means the tax levied and collected under the Central Goods and Services Tax Act;
(3) “Continuous journey” means a journey for which a single or more than one ticket or invoice is issued
at the same time, either by a single supplier of service or through an agent acting on behalf of more
than one supplier of service, and which involves no stopover between any of the legs of the journey
for which one or more separate tickets or invoices are issued. Explanation.––For the purposes of this
clause, the term “stopover” means a place where a passenger can disembark either to transfer to
another conveyance or break his journey for a certain period in order to resume it at a later point of
time;
(4) “Customs frontiers of India” means the limits of a customs area as defined in section 2 of the
Customs Act, 1962;
(7) “Fixed establishment” means a place (other than the registered place of business) which is
characterised by a sufficient degree of permanence and suitable structure in terms of human and
technical resources to supply services or to receive and use services for its own needs;
(8) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax
(Compensation to States) Act, 2017;
(9) “Government” means the Central Government;
(12) “Integrated tax” means the integrated goods and services tax levied under this Act;
(13) “Intermediary” means a broker, an agent or any other person, by whatever name called, who
arranges or facilitates the supply of goods or services or both, or securities, between two or more
persons, but does not include a person who supplies such goods or services or both or securities on
his own account

Educational Series
Issue 107
Definitions under Integrated Goods & Services Tax Act, 2017

Section 2 of IGST Act, 2017 lays down definitions of important terms in the Act, unless the context otherwise
requires:
(16) “Non-taxable online recipient” means any Government, local authority, governmental authority, an
individual or any other person not registered and receiving online information and database access or
retrieval services in relation to any purpose other than commerce, industry or any other business or
profession, located in taxable territory.
Explanation:––For the purposes of this clause, the expression “governmental authority” means an authority
or a board or any other body:
set up by an Act of
Parliament or a State
Legislature
established by any
Government
with ninety per cent or more participation by way of equity or control, to carry out any function entrusted
to a municipality under article 243W of the Constitution;
(18) “Output tax”, in relation to a taxable person, means the integrated tax chargeable under this Act on taxable
supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse
charge basis;
(19) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the
Special Economic Zones Act, 2005;
(20) “Special Economic Zone developer” shall have the same meaning as assigned to it in clause (g) of section 2 of
the Special Economic Zones Act, 2005 and includes an Authority as defined in clause (d) and a Co-Developer
as defined in clause (f) of section 2 of the said Act;
(21) “Supply” shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act;
(22) “Taxable territory” means the territory to which the provisions of this Act apply;
(23) “Zero-rated supply” shall have the meaning assigned to it in section 16

Educational Series
Issue 108
Zero Rated Supply under IGST Act, 2017

Section 16 of IGST Act, 2017 explains the provisions related to Zero Rate Supplies under Goods & Services Tax
which are as under:
Zero Rated Supply means any of the following supplies of goods or services or both, namely:
export of goods or services or both
supply of goods or services or both to a Special Economic Zone

developer or a Special Economic Zone unit
Credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an
exempt supply and subject to provisions of Section 17(5) of CGST Act, 2017.
A registered person making zero rated supply shall be eligible to claim refund under either of the following
options in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules
made thereunder:
he may supply goods

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

Educational Series
Issue 109
Place of Supply
Section 13(8) of IGST Act, 2017 derives the place of supply to be the location of supplier of
services for the following services:
services consisting of
services supplied by a banking hiring of means of
company, or a financial institution, or transport, including
intermediary services
a non-banking financial company, to yachts but excluding
account holders aircrafts and vessels, up
to a period of one month
Following terms for the purpose of this Section:

(a) “account” means an account bearing interest to the depositor, and includes a non-
resident external account and a non-resident ordinary account;
(b) “banking company” shall have the same meaning as assigned to it under clause (a) of
section 45A of the Reserve Bank of India Act, 1934;
(c) ‘‘financial institution” shall have the same meaning as assigned to it in clause (c) of
section 45-I of the Reserve Bank of India Act, 1934;
(d) “non-banking financial company” means :
non-banking institution such other non-banking

which is a company and institution or class of such
a financial its principal business is institutions, as the Reserve
institution receiving of deposits, Bank of India may, with the
which is a under any scheme or previous approval of the
company arrangement or in any Central Government and by
other manner, or lending notification in the Official
in any manner Gazette, specify
” means:

Educational Series
Issue 110
Apportionment of Tax Under IGST Act, 2017

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

goods or services or both to an
goods or services or both where the
unregistered person or to a registered
registered person is not eligible for
person paying tax under section 10 of
input tax credit
CGST Act

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

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

Educational Series
Issue 111
LEVY and COLLECTION under IGST Act, 2017

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

for human consumption
Integrated tax on goods

imported into India shall Integrated tax on the
The Government may, on
be levied and collected supply of petroleum
the recommendations of
as per section 3 of the crude, high speed diesel,
the Council, by
Customs Tariff Act, 1975 motor spirit , natural gas
notification, specify
on the value as and aviation turbine fuel
categories of supply of
determined under the shall be levied when
goods or services or
said Act at the point notified by the
both, the tax on which
when duties of customs Government on the
shall be paid on reverse
are levied on the said recommendations of the
charge basis
goods under section 12 Council
of the Customs Act, 1962
The Government may, on

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

Educational Series
Issue 112
Power to Grant Exemption Under IGST Act, 2017
Section 6-Power to grant exemption from tax
(3)The Government may, if it

(1)Where the Government is considers necessary or
satisfied that it is necessary in expedient so to do for the
the public interest so to do, it (2)Where the Government is purpose of clarifying the scope
may, on the recommendations satisfied that it is necessary in or applicability of any
of the Council, by notification, the public interest so to do, it notification issued, insert an
exempt generally, either may, on the recommendations Explanation in such notification
absolutely or subject to such of the Council, by special order or order, as the case may be, by
conditions as may be specified in each case, under notification at any time within
therein, goods or services or circumstances of an exceptional one year of issue of the
both of any specified nature to be stated in such notification under sub-section
description from the whole or order, exempt from payment of (1) or order under sub-section
any part of the tax leviable tax any goods or services or (2), and every such Explanation
thereon with effect from such both on which tax is leviable shall have effect as if it had
date as may be specified in such always been the part of the first
notification such notification or order, as
the case may be
Where an exemption in respect of any goods or services or both from the whole or part of the
tax leviable thereon has been granted absolutely, the registered person supplying such goods
or services or both shall not collect the tax, in excess of the effective rate, on such supply of
goods or services or both.

Educational Series
Issue 113
Apportionment of Tax Under IGST Act, 2017
INTER STATE
SUPPLY- Section 7
Supply of goods
imported into the
territory of India, till Supply of services
they cross the imported into the
customs frontiers of territory of India
India
Supply of Supply of
goods/services goods or
where location of services
supplier and place
of supply are in
when the
supplier is
located in
India and the
two a State and place of
different to or by a in the taxable
a Union supply is Special
States two different outside India territory, not
Union territory Economic being an intra-
territories Zone State supply
developer or
a Special
Economic
Zone unit

Educational Series
Issue 114
Decisions relating to Services in

23rd GST Council Meeting
In the 23rd meeting of GST Council held at Guwahati, Assam on 10.11.2017, the following decisions relating to
exemptions / changes in GST rates / ITC eligibility criteria, rationalization of rates / exemptions and clarification
on levy of GST on services were taken. The information is being uploaded immediately after the GST Council’s
decision and it will be subject to further vetting during which the list may undergo some changes.
EXEMPTIONS/CHANGES IN GST RATES/ITC ELIGIBILITY CRITERIA
1. All stand-alone restaurants irrespective of air conditioned or otherwise, will attract 5% GST without ITC.
Food parcels (or takeaways) will also attract 5% GST without ITC.
2. Restaurants in hotel premises having room tariff of less than Rs 7500 per unit per day will attract GST of 5%
without ITC.
3. Restaurants in hotel premises having room tariff of Rs 7500 and above per unit per day (even for a single
room) will attract GST of 18% with full ITC.
4. Outdoor catering will continue to be at 18% with full ITC.
5. GST on Services by way of admission to "protected monuments" will be exempted.
6. The rate of GST on job work services in relation to manufacture of those handicraft goods in respect of
which the casual taxable person has been exempted from obtaining registration, shall be reduced to 5%
with full ITC.
RATIONALIZATION OF EXEMPTION ENTRIES
7. The existing exemption entries with respect to services provided by Fair Price Shops to Central
Government, State Governments or Union territories by way of sale of food grains, kerosene, sugar, edible
oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin,
is being rationalized so as to remove ambiguity regarding list of items and the category of recipients to
whom the exemption is available.
8. In order to maintain consistency, entry at item (vi) of Sr. No.3 of notification No. 11/2017- CT(R) will be
aligned with the entries at items (ii), (iii), (iv) and (v) of SI.No.3. [The word “services” in entry (vi) will be
replaced with "Composite supply of Works contract as defined in clause 119 of Section 2 of CGST Act,
2017"].
9. In order to obviate disputes and litigation, it is proposed to place- (i) permanent transfer of Intellectual
Property other than Information Technology software in the goods rate of 12%; and (ii) permanent transfer
of Intellectual Property in respect of Information Technology software in the goods rate list of 18%.
Source : cbec.gov.in

Educational Series
Issue 115
Recommendations made by the GST Council

in the 23rd meeting
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the
following facilitative measures for taxpayers:
Return Filing
a) The return filing process is to be further simplified in the following manner:
i. All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of
the succeeding month till March, 2018.
ii. For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into
two categories. Details of these two categories along with the last date of filing GSTR 1
are as follows:
(a) Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on
quarterly basis as per following frequency:
Period Dates
Jul- Sep 31st Dec 2017
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018
(b) Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file
GSTR-1 on monthly basis as per following frequency:
Period Dates
Jul- Oct 31st Dec 2017
Nov 10th Jan 2018
Dec 10th Feb 2018
Jan 10th Mar 2018
Feb 10th Apr 2018
Mar 10th May 2018
iii. The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March
2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will
continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the
previous month / period.

Educational Series
Issue 116

in the 23rd Meeting
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the following
facilitative measures for taxpayers:
Return Filing
a) The return filing process is to be further simplified in the following manner:
i. All taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the
succeeding month till March, 2018.
ii. For filing of details in FORM GSTR-1 till March 2018, taxpayers would be divided into two categories.
Details of these two categories along with the last date of filing GSTR 1 are as follows:
(a) Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file GSTR-1 on quarterly
basis as per following frequency:
Period Dates
Jul- Sep 31st Dec 2017
Oct- Dec 15th Feb 2018
Jan- Mar 30th April 2018
(b) Taxpayers with annual aggregate turnover more than Rs. 1.5 crore need to file GSTR-1 on
monthly basis as per following frequency:
Period Dates
Jul- Oct 31st Dec 2017
Nov 10th Jan 2018
Dec 10th Feb 2018
Jan 10th Mar 2018
Feb 10th Apr 2018
Mar 10th May 2018
iii. The time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March 2018 would be
worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period
without requiring filing of GSTR-2 & GSTR-3 for the previous month / period.

Educational Series
Issue 117

in the 23rd Meeting
Return Filing
A large number of taxpayers were unable to file their return in FORM GSTR-3B within due date
for the months of July, August and September, 2017. Late fee was waived in all such cases. It has
been decided that where such late fee was paid, it will be re-credited to their Electronic Cash
Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for
discharge of their future tax liabilities. The software changes for this would be made and
thereafter this decision will be implemented.
For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayer
whose tax liability for that month was ‘NIL’ will be Rs. 20/- per day (Rs. 10/- per day each under
CGST & SGST Acts) instead of Rs. 200/- per day (Rs. 100/- per day each under CGST & SGST
Acts).
A facility for manual filing of application for advance ruling is being introduced for the time
being.
Further benefits for service providers
Exports of services to Nepal and Bhutan have already been exempted from GST. It has now
been decided that such exporters will also be eligible for claiming Input Tax Credit in respect of
goods or services used for effecting such exempt supply of services to Nepal and Bhutan.
In an earlier meeting of the GST Council, it was decided to exempt those service providers
whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category
states except J & K) from obtaining registration even if they are making inter-State taxable
supplies of services. As a further measure towards taxpayer facilitation, it has been decided to
exempt such suppliers providing services through an e-commerce platform from obtaining
compulsory registration provided their aggregate turnover does not exceed twenty lakh
rupees. As a result, all service providers, whether supplying intra-State, inter-State or through
ecommerce operator, will be exempt from obtaining GST registration, provided their aggregate
turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States except J & K).
Benefits for Diplomatic Missions/UN organizations
In order to lessen the compliance burden on Foreign Diplomatic Missions / UN Organizations, a
centralized UIN will be issued to every Foreign Diplomatic Mission / UN Organization by the
Central Government and all compliance for such agencies will be done by the Central
Government in coordination with the Ministry of External Affairs.

Educational Series
Issue 118
Intra State Supplies under IGST Act, 2017
Section 8 of IGST Act, 2017 states that to be an Intra State supply of goods, the location of
the supplier and the place of supply of goods are in the same State or same Union territory.
Similarly, supply of services where the location of the supplier and the place of supply of
services are in the same State or same Union territory shall be treated as intra-State supply.
The following supply of goods shall not be treated as intra-State supply:
supply of goods goods imported

to or by a Special into the territory
supplies made to
Economic Zone of India till they
a tourist referred
developer or a cross the
to in section 15
Special Economic customs
Zone unit frontiers of India
Similarly, intra-State supply of services shall not include supply of services to or by a

Special Economic Zone developer or a Special Economic Zone unit.

Educational Series
Issue 119
Establishment under IGST Act, 2017

As per the Explanation to Section 8 of IGST Act, 2017, the following are treated as establishments of
distinct persons:
an establishment in India and any other

establishment outside India
an establishment in a State or Union

territory and any other establishment
outside that State or Union territory
establishment in a State or Union

territory and any other establishment
being a business vertical registered
within that State or Union territory
However, a person carrying on business through a branch or an agency or a representational office in

any territory shall be treated as having an establishment in that territory.
According to Section 9 of IGST Act, 2017, in the following cases, the place of supply, shall be deemed to
be in the coastal State or Union territory where the nearest point of the appropriate baseline is located:
where the place

of supply is in
the territorial
where the
waters
location of
the
supplier is
in the
territorial waters

Educational Series
Issue 120
Special Provision for Payment of Tax by a Supplier of Online

Information and Database Access or Retrieval Services
Section 14 of IGST Act lays down that on supply of online information and database access or retrieval services by
any person located in a non-taxable territory and received by a non-taxable online recipient, the supplier of
services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of
services.
However in the case of supply of online information and database access or retrieval services by any person
located in a non-taxable territory and received by a nontaxable online recipient, an intermediary located in the
non-taxable territory, who arranges or facilitates the supply of such services, shall be deemed to be the recipient
of such services from the supplier of services in non-taxable territory and supplying such services to the non-
taxable online recipient except when such intermediary satisfies the following conditions:
the invoice or customer’s bill or receipt issued or made available by such

intermediary taking part in the supply clearly identifies the service in
question and its supplier in non-taxable territory
the intermediary involved in the supply does not authorise the charge to
the customer or take part in its charge which is that the intermediary
neither collects or processes payment in any manner nor is responsible
for the payment between the non-taxable online recipient and the
supplier of such services
the intermediary involved in the supply does not authorise delivery
the general terms and conditions of the supply are not set by the
intermediary involved in the supply but by the supplier of services
The abovementioned supplier may take a single registration under the Simplified Registration Scheme to be
notified by the Government provided that any person located in the taxable territory representing such supplier
for any purpose in the taxable territory shall get registered and pay integrated tax on behalf of the supplier. Also, if
such supplier does not have a physical presence or does not have a representative for any purpose in the taxable
territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such
person shall be liable for payment of such tax.

Educational Series
Issue 121
Place of Supply – Online Information and Database

Access or Retrieval Services
Section 13(12) of IGST Act, 2017 lays down the place of supply in case of online information and database access
or retrieval services to be the location of the recipient of services. However, for the purposes of this sub-section,
person receiving such services shall be deemed to be located in the taxable territory, if any two of the following
non contradictory conditions are satisfied:
• the location of address presented by the recipient of services through internet is in the taxable territory
a.
• the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of
services settles payment has been issued in the taxable territory
b.
• the billing address of the recipient of services is in the taxable territory

c.
• the internet protocol address of the device used by the recipient of services is in the taxable territory
d.
• the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory
e.
• the country code of the subscriber identity module card used by the recipient of services is of taxable territory
f.
• the location of the fixed land line through which the service is received by the recipient is in the taxable territory
g.

Educational Series
Issue 122
The Union Territory Goods & Services Tax Act, 2017

Various important terms under Section 2 of Union Territory Goods & Services Tax Act, 2017 include:
Section 2: In this Act, unless the context otherwise requires—
(1) ‘‘Appointed day’’ means the date on which the provisions of this Act shall come into force;
(2) ‘‘Commissioner’’ means the Commissioner of Union territory tax appointed under section 3;
(3) ‘‘Designated authority’’ means such authority as may be notified by the Commissioner;
(4) ‘‘Exempt supply’’ means supply of any goods or services or both which attracts nil rate of tax or
which may be exempt from tax under section 8, or under section 6 of the Integrated Goods and
Services Tax Act, and includes non-taxable supply;
(5) ‘‘Existing law’’ means any law, notification, order, rule or regulation relating to levy and
collection of duty or tax on goods or services or both passed or made before the commencement
of this Act by Parliament or any Authority or person having the power to make such law,
notification, order, rule or regulation;
(6) ‘‘Government’’ means the Administrator or any Authority or officer authorised to act as
Administrator by the Central Government;
(7) ‘‘Output tax’’ in relation to a taxable person, means the Union territory tax chargeable under
this Act on taxable supply of goods or services or both made by him or by his agent but excludes
tax payable by him on reverse charge basis;
(8) ‘‘Union territory’’ means the territory of —
(i) the Andaman and Nicobar Islands; (ii) Lakshadweep; (iii) Dadra and Nagar Haveli; (iv)
Daman and Diu; (v) Chandigarh; or (vi) other territory.
Explanation—For the purposes of this Act, each of the territories specified in sub-clauses (i) to
(vi) shall be considered to be a separate Union territory
(9) ‘‘Union territory tax’’ means the tax levied under this Act.

Educational Series
Issue 123
Supply of Goods under IGST Act, 2017
Section 11 lays down the Place of Supply of goods imported into or exported from India.
Imported into Location of

India importer
Place of Supply
of Goods
Exported from Location outside
India India
Section 15 deals with Refund of Integrated Tax paid by an International Tourist on supply of
goods taken out of India by him. It will be as per the rules prescribed in this regard.
Tourist means a person not normally resident in India, who enters India for a stay
of not more than six months for legitimate non immigrant purposes.

Educational Series
Issue 124
Apportionment of Tax and Settlement of Funds

under IGST Act, 2017
As discussed earlier, Section 17(1) of IGST Act, 2017 deals with how integrated tax paid to the
Central Government is to be apportioned and credited. Section 17(2) deals with balance
amount of integrated tax remaining in the integrated tax account in respect of the supply for
which an apportionment to the Central Government has been done under sub-section (1) shall
be apportioned to:
State where such

supply takes Central Government where
place such supply takes place in a
Union territory
Where the place of such supply made by any taxable person cannot be determined separately,
the said balance amount shall be apportioned to:
a. b.
Central Government in relation
to Union territories, in
Each of the States proportion to the total supplies
made by such taxable person to
each of such States or Union
territories
Where the taxable person making such supplies is not identifiable, the said balance amount
shall be apportioned to all States and the Central Government in proportion to the amount
collected as State tax or, as the case may be, Union territory tax, by the respective State or, as
the case may be, by the Central Government during the immediately preceding financial year.

Educational Series
Issue 125
Apportionment of Tax and Settlement of Funds

under IGST Act, 2017
In continuance to provisions of Section 17(1) and 17(2) of IGST Act, 2017 relating to
apportionment of integrated tax, the below mentioned provisions follow:
Section 17(3)
•The provisions of sub-sections (1) and (2) relating to apportionment of integrated tax shall, mutatis
mutandis, apply to the apportionment of interest, penalty and compounding amount realised in
connection with the tax so apportioned
Section17(4)
•Where an amount has been apportioned to the Central Government or a State Government under
sub-section (1) or (2) or (3), amount collected as integrated tax shall stand reduced by an amount
equal to the amount so apportioned and the Central Government shall transfer to the central tax
account or Union territory tax account, an amount equal to the respective amounts apportioned to
the Central Government and shall transfer to the State tax account of the respective States an amount
equal to the amount apportioned to that State, in such manner and within such time as may be
prescribed
Section17(5)
•Any integrated tax apportioned to a State or, as the case may be, to the Central Government on
account of a Union territory, if subsequently found to be refundable to any person and refunded to
such person, shall be reduced from the amount to be apportioned under this section, to such State, or
Central Government on account of such Union territory, in such manner and within such time as may
be prescribed

Educational Series
Issue 126
Tax Wrongly Collected and Credited

Section 19 of IGST Act, 2017 deals with the provisions of tax which is wrongly collected as
interstate tax being intra state or vice versa.
A registered person who has paid integrated tax on a supply

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

Educational Series
Issue 127
Transfer of Input Tax Credit

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

49(5) of the Central Goods and Services Tax Act,2017, the
amount collected as integrated tax shall stand reduced by an
amount equal to the credit so utilised and the Central
Government shall transfer an amount equal to the amount so
reduced from the integrated tax account to the central tax
account in such manner and within such time as may be
prescribed;
Union territory tax in accordance with the provisions of

section 9 of the Union Territory Goods and Services Tax Act,
the amount collected as integrated tax shall stand reduced by
an amount equal to the credit so utilised and the Central
Government shall transfer an amount equal to the amount so
reduced from the integrated tax account to the Union
territory tax account in such manner and within such time as
may be prescribed
State tax in accordance with the provisions of the respective

State Goods and Services Tax Act, the amount collected as
integrated tax shall stand reduced by an amount equal to the
credit so utilised and shall be apportioned to the appropriate
State Government and the Central Government shall transfer
the amount so apportioned to the account of the appropriate
State Government in such manner and within such time as
may be prescribed
Appropriate State in relation to a taxable person, means the State or Union territory where he is
registered or is liable to be registered under the provisions of the Central Goods and Services Tax Act.

Educational Series
Issue 128
Application of Provisions of
Central Goods & Services Act, 2017
Section 20 of IGST Act,2017 states that subject to the provisions of this Act and the rules made thereunder, the following
provisions of Central Goods and Services Tax Act shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as
they apply in relation to central tax as if they are enacted under this Act:
(i) scope of supply

(ii) composite supply and mixed supply
(iii) time and value of supply
(iv) input tax credit
(v) registration
(vi) tax invoice, credit and debit notes
(vii) accounts and records
(viii) returns, other than late fee
(ix) payment of tax
(x) tax deduction at source
(xi) collection of tax at source
(xii) assessment
(xiii) refunds
(xiv) audit
(xv) inspection, search, seizure and arrest
(xvi) demands and recovery
(xvii) liability to pay in certain cases
(xviii) advance ruling
(xix) appeals and revision
(xx) presumption as to documents
(xxi) offences and penalties
(xxii) job work
(xxiii) electronic commerce
(xxiv) transitional provisions and
(xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty
For the purposes of this Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied under any law
for the time being in force other than this Act, and the Goods and Services Tax (Compensation to States) Act, if charged
separately by the supplier.
In cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods and Services Tax Act
or the Union Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the sum total of the said
penalties.

Educational Series
Issue 129
Import of Services made on or after the Appointed Day

Section 21 of Integrated Goods & Services Tax Act, 2017 lays down provisions in relation to
import of services made on or after the appointed day.
Import of services made on or after the appointed day shall be liable to tax under the
provisions of IGST regardless of whether the transactions for such import of services had been
initiated before the appointed day.
Few points to be noted are:
It is made clear that if the tax on such import of services had been paid in full
under the previous law, no tax shall be payable on such import under this Act
If the tax on such import of services had been paid in part under the previous
law, the balance amount of tax shall be payable on such import under this Act
For the purposes of this section, a transaction shall be deemed to have been
initiated before the appointed day if either the invoice relating to such supply
or payment, either in full or in part, has been received or made before the
appointed day

Educational Series
Issue 130
Power to make Rules and Regulations

Section 22 of Integrated Goods & Services tax Act, 2017 decides the Power to make Rules and
Regulations where the Government may, on the recommendations of the Council, by
notification, make rules for carrying out the provisions of this Act.
Without prejudice to the generality of the provisions of sub-section (1), the Government may
make rules for all or any of the matters which by this Act are required to be, or may be,
prescribed or in respect of which provisions are to be or may be made by rules.
Power to make rules conferred by

this section shall include the power
to give retrospective effect to the
rules or any of them from a date not
earlier than the date on which the
provisions of this Act come into
force
Any rules made under sub-section

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

Educational Series
Issue 131
Laying of Rules, Regulations and Notifications

Section 24 of Integrated GST Act, 2017 lays down the procedure as under :
Every rule made by the Government, every

regulation made by the Board and every
notification issued by the Government
under this Act, shall be laid, as soon as may
be, after it is made or issued, before each
House of Parliament, while it is in session,
for a total period of thirty days which may
be comprised in one session or in two or
more successive sessions, and if
before the expiry of the session immediately

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

Educational Series
Issue 132
Removal of Difficulties
Section 25 of the Integrated Goods & Services Tax, 2017 states that if any difficulty
arises in giving effect to any provision of this Act, the Government may, on the
recommendations of the Council, by a general or a special order published in the Official
Gazette, make such provisions not inconsistent with the provisions of this Act or the
rules or regulations made thereunder, as may be necessary or expedient for the
purpose of removing the said difficulty.
However no such order shall be made after the expiry of a period of three years from
the date of commencement of this Act and every order made under this section shall be
laid, as soon as may be, after it is made, before each House of Parliament.
With regard to appointment and authorization of officers under IGST Act, 2017, as given
under Section 3 and Section 4 of IGST Act, 2017, the Board may appoint such central
tax officers as it thinks fit for exercising the powers under this Act.
The officers appointed under the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act are authorised to be the proper officers for the
purposes of this Act, subject to such exceptions and conditions as the Government shall,
on the recommendations of the Council, by notification, specify.

Educational Series
Issue 133
Powers of Officers under Union Territory

Goods & Services Tax, 2017
Section 5 of UTGST Act, 2017 deals with Powers of Officers under the Act, which are as under:
(1) Subject to such conditions and

limitations as the Commissioner (2) An officer of a Union territory
may impose, an officer of the tax may exercise the powers and
Union territory tax may exercise discharge the duties conferred or
the powers and discharge the imposed under this Act on any
duties conferred or imposed on other officer of a Union territory
him under this Act tax who is subordinate to him
(4) Notwithstanding anything

(3) The Commissioner may,
contained in this section, an
subject to such conditions and
Appellate Authority shall not
limitations as may be specified in
exercise the powers and discharge
this behalf by him, delegate his
the duties conferred or imposed
powers to any other officer
on any other officer of Union
subordinate to him
territory tax

Educational Series
Issue 134
Authorisation of Officers of Central Tax as Proper Officer

in UTGST Act, 2017
Section 6 of UTGST Act, 2017 deals with Authorisation of officers of central tax as proper
officer in certain circumstances, which include:
•Without prejudice to the provisions of this Act, the officers appointed

under the Central Goods and Services Tax Act are authorised to be the
proper officers for the purposes of this Act, subject to such conditions
(1) as the Government shall, on the recommendations of the Council, by
•Subject to the conditions specified in the notification issued under sub-

section (1),
•(a) where any proper officer issues an order under this Act, he shall
also issue an order under the Central Goods and Services Tax Act, as
authorised by the said Act under intimation to the jurisdictional
officer of central tax
(2) •(b) where a proper officer under the Central Goods and Services Tax
Act has initiated any proceedings on a subject matter, no proceedings
shall be initiated by the proper officer under this Act on the same
subject matter
•Any proceedings for rectification, appeal and revision, wherever

applicable, of any order passed by an officer appointed under this Act,
(3) shall not lie before an officer appointed under the Central Goods and
Services Tax Act.

Educational Series
Issue 135
Administration under UTGST Act, 2017

The Union Territory Goods & Services Tax Act, 2017 was enacted by Parliament in the
Sixty-eighth Year of the Republic of India.
This Act extends to the Union territories of the Andaman and Nicobar Islands,
Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
Section Section
3 The Administrator may, 4 The Administrator may,
by order, authorise any
by notification, appoint officer to appoint officers
Commissioners and such of Union territory tax
other class of officers as below the rank of
may be required for Assistant Commissioner
carrying out the purposes of Union territory tax for
of this Act and such the administration of this
officers shall be deemed Act.
to be proper officers for
such purposes as may be
specified therein

Educational Series
Issue 136
Levy & Collection of Tax

Section 7 of UTGST Act, 2017 deals with the levy and collection of tax under UTGST Act, 2017.
(1) Subject to the provisions of sub-section (2), there

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

crude, high speed diesel, motor spirit (commonly known
as petrol), natural gas and aviation turbine fuel shall be
levied with effect from such date as may be notified by the
Central Government on the recommendations of the
Council.
(3) The Central Government may, on the

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

Educational Series
Issue 137
Levy & Collection of Tax

Section 7 of UTGST Act, 2017 deals with the levy and collection of tax under UTGST Act, 2017.
(4) The Union territory tax in respect of the

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

recommendations of the Council, by
notification, specify categories of services the
tax on intra-State supplies of which shall be
paid by the electronic commerce operator if
such services are supplied through it, and all
the provisions of this Act shall apply to such
electronic commerce operator as if he is the
supplier liable for paying the tax in relation to
the supply of such services
Where an electronic commerce operator does not have a physical presence in the taxable
territory, any person representing such electronic commerce operator for any purpose in the
taxable territory shall be liable to pay tax.
Also, where an electronic commerce operator does not have a physical presence in the taxable
territory and also he does not have a representative in the said territory, such electronic
commerce operator shall appoint a person in the taxable territory for the purpose of paying tax
and such person shall be liable to pay tax.

Educational Series
Issue 138
Power to Grant Exemption from Tax

Section 8 of UTGST Act, 2017 lays down the Power to grant exemption from tax which reads as under:
•Where the Central Government is satisfied that it is necessary in

the public interest so to do, it may, on the recommendations of the
8(1) Council, by notification, exempt generally either absolutely or

subject to such conditions as may be specified therein, goods or
services or both of any specified description from the whole or any
part of the tax leviable thereon with effect from such date as may
be specified in such notification.
•Where the Central Government is satisfied that it is necessary
8(2)
in the public interest so to do, it may, on the recommendations
of the Council, by special order in each case, under
circumstances of an exceptional nature to be stated in such
order, exempt from payment of tax any goods or services or
both on which tax is leviable
•The Central Government may, if it considers necessary or expedient

so to do for the purpose of clarifying the scope or applicability of any
8(3)
notification issued under sub-section (1) or order issued under sub-
section (2), insert an explanation in such notification or order, as the
case may be, by notification at any time within one year of issue of the
notification under sub-section (1) or order under sub-section (2), and
every such explanation shall have effect as if it had always been the
part of the first such notification or order, as the case may be
•Any notification issued by the Central Government under sub-
8(4) section (1) of section 11 or order issued under sub-section (2)

of the said section of the Central Goods and Services Tax Act
shall be deemed to be a notification or, as the case may be, an
order issued under this Act
For the purposes of this section, where an exemption in respect of any goods or services or both from
the whole or part of the tax leviable thereon has been granted absolutely, the registered person
supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such
supply of goods or services or both.

Educational Series
Issue 139
Payment of Tax
Section 9 of the Union Territory Goods & Services Tax Act, 2017 lays down the provisions
relating to Payment of Tax.
The amount of input tax credit available in the electronic credit ledger of the registered person
on account of:
(a) integrated tax shall first

(b) the Union territory tax
be utilised towards payment
shall first be utilised
of integrated tax and the
towards payment of (c) the Union territory
amount remaining, if any,
Union territory tax and tax shall not be utilised
may be utilised towards the
the amount remaining, if towards payment of
payment of central tax and
any, may be utilised central tax.
State tax, or as the case may
towards payment of
be, Union territory tax, in
integrated tax
that order

Educational Series
Issue 140
SECTION 10, 11 of Union Territory

Goods & Services Tax Act, 2017
Section 10 with regard to transfer of Input Tax Credit states that for utilisation of input tax
credit of Union territory tax for payment of tax dues under the Integrated Goods and Services
Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods
and Services Tax Act, as reflected in the valid return furnished under sub-section (1) of section
39 of the Central Goods and Services Tax Act, the amount collected as Union territory tax shall
stand reduced by an amount equal to such credit so utilised and the Central Government shall
transfer an amount equal to the amount so reduced from the Union territory tax account to the
integrated tax account in such manner and within such time as may be prescribed.
Section 11 cover provisions related to officers required to assist proper officers which are as
under
(1) All officers of

Police, Railways, (2) The Government
Customs, and those may, by notification,
officers engaged in empower and
the collection of land require any other
revenue, including class of officers to
village officers, and assist the proper
officers of central tax officers in the
and officers of the implementation of
State tax shall assist this Act when called
the proper officers in upon to do so by the
the implementation Commissioner
of this Act

Educational Series
Issue 141
Demands & Recovery under UTGST Act, 2017

Section 12 of the Union Territory Goods & Services Tax Act, 2017 deals with the provisions of
Tax wrongfully collected and paid to the Central Government or Union Territory Government.
The provisions state that:
(1) A registered person who has paid the

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

paid integrated tax on a transaction
considered by him to be an inter-
State supply, but which is
subsequently held to be an intra-
State supply, shall not be required to
pay any interest on the amount of
the central tax and the Union
territory tax payable

Educational Series
Issue 142
Recovery of Tax under Union Territory

Goods & Services Act, 2017
Section 13 of Union Territory Goods & Services Tax Act, 2017 covers the provisions of
Recovery of Tax. The following are the provisions:
(1) Where any amount of tax, interest or penalty is payable by a person to

the Government under any of the provisions of this Act or the rules made
thereunder and which remains unpaid, the proper officer of central tax,
during the course of recovery of said tax arrears, may recover the amount
from the said person as if it were an arrear of central tax and credit the
amount so recovered to the account of the Government under the
appropriate head of Union terrirtory tax
(2) Where the amount recovered under sub-section (1) is less than the
amount due to the Government under this Act and the Central Goods
and Services Tax Act, the amount to be credited to the account of the
Government shall be in proportion to the amount due as Union
territory tax and central tax

Educational Series
Issue 143
Advance Ruling
Section 14 of the Union Territory Goods & Services Tax Act, 2017 contains the provisions for
Advance Ruling. In this Chapter, unless the context otherwise requires, the following terms
will be defined as:
‘‘Advance ruling’’ means a decision provided by

Authority or Appellate Authority to an applicant
on matters or on questions specified in section
97(2) or section 100(1) of the CGST Act, in
relation to the supply of goods or services or both
being undertaken or proposed to be undertaken
by the applicant
‘‘Appellate Authority’’ means the Appellate

Authority for Advance Ruling constituted under
section 16
‘‘Applicant’’ means any person registered or

desirous of obtaining registration under this Act
‘‘Application’’ means an application made to the

Authority under sub-section (1) of section 97 of
the Central Goods and Services Tax Act
‘‘Authority’’ means the Authority for Advance

Ruling, constituted under section 15

Educational Series
Issue 144
Constitution of Authority for Advance Ruling under

UTGST Act, 2017
Section 15 - Constitution
of Authority for Advance
Ruling
The Central Government

shall, by notification, The qualifications, the
constitute an Authority to method of appointment of
The Authority shall the members and the
be known as the (name of
consist of : terms and conditions of
the Union territory)
Authority for Advance their service shall be such
Ruling as may be prescribed
One member from One member from amongst

amongst the officers of the officers of Union
central tax; and territory tax, to be appointed
by the Central Government
The Central Government may, on the recommendations of the Council, notify any Authority
located in any State or any other Union territory to act as the Authority for the purposes of this
Act.

Educational Series
Issue 145
Constitution of Appellate Authority for Advance Ruling

Section 16 of the Union Territory Goods & Services Tax Act, 2017 deals with Constitution of
Authority for Advance Ruling. The provisions read as:
Central Government shall, by notification,

constitute an Appellate Authority to be known
as the (name of the Union territory) Appellate
Authority for Advance Ruling for Goods and
Services Tax for hearing appeals against the
advance ruling pronounced by the Advance
Ruling Authority
CONSTITUTION OF
APPELLATE
AUTHORITY FOR
ADVANCE RULING
Chief Commissioner of
central tax as designated
by the Board; and
The Appellate
Authority shall
consist of
Commissioner of Union
territory tax having
jurisdiction over the
applicant
Central Government may, on the recommendations of the Council, notify any Appellate
Authority located in any State or any other Union territory to act as the Appellate Authority for
the purposes of this Act.

Educational Series
Issue 146
Transitional Provisions
Section 17 of Union Territory Goods & Services Tax Act, 2017 deals with Migration of Existing
Tax Payers.
•On and from the appointed day, every person registered under any of the
existing laws and having a valid Permanent Account Number shall be
issued a certificate of registration on provisional basis, subject to such
conditions and in such form and manner as may be prescribed, which
(1)
unless replaced by a final certificate of registration under sub-section (2),
shall be liable to be cancelled if the conditions so prescribed are not
complied with
•The final certificate of registration shall be granted in such form and

manner and subject to such conditions as may be prescribed
(2)
•The certificate of registration issued to a person under sub-section (1) shall
be deemed to have not been issued if the said registration is cancelled in
pursuance of an application filed by such person that he was not liable to
(3)
registration under section 22 or section 24 of the Central Goods and
Services Tax Act

Educational Series
Issue 147
Power to Make Rules

Section 22 of Union Territory Goods & Services Tax Act, 2017 lays down the Powers to Make
Rules under the Act. The provisions of the Section lay down:
(1) (2) (3) (4)

•The Central •Without •The power •Any rules
Government prejudice to to make made under
may, on the the rules sub-section
recommend generality of conferred (1) may
ations of the the by this provide that
Council, by provisions section shall a
notification, of sub- include the contraventi
make rules section (1), power to on thereof
for carrying the Central give shall be
out the Government retrospectiv liable to a
provisions may make e effect to penalty not
of this Act rules for all the rules or exceeding
or any of the any of them ten
matters from a date thousand
which by not earlier rupees
this Act are than the
required to date on
be, or may which the
be, provisions
prescribed of this Act
or in respect come into
of which force
provisions
are to be or
may be
made by
rules

Educational Series
Issue 148
Notification No. 8/2017 – Integrated Tax

Notification No. 8/2017 – Integrated Tax was issued on 14th September, 2017 wherein,
in exercise of the powers conferred by section 20 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the
“said Act”), the Central Government, on the recommendations of the Council, hereby
specifies the persons making inter-State taxable supplies of handicraft goods as the
category of persons exempted from obtaining registration under the aforesaid Act.
Aggregate value of such supplies, to be computed on all India basis, should not exceed an
amount of twenty lakh rupees in a financial year. The aggregate value of such supplies,
to be computed on all India basis, does not exceed an amount of ten lakh rupees in case
of Special Category States, other than the State of Jammu and Kashmir.
The persons making inter-State taxable supplies mentioned in the preceding paragraph
shall be required to:
a. obtain a Permanent Account Number; and
b. generate an e-way bill in accordance with the provisions of rule 138 of the
Central Goods and Services Tax Rules, 2017.
Explanation - For the purposes of this notification, the expression “handicraft goods”
means the products mentioned in the Notification Table along with the Harmonized
System of Nomenclature (HSN) code, when made by the craftsmen predominantly by
hand even though some machinery may also be used in the process.
Issued vide reference number PD &PP: GST : 148/2017.

Educational Series
Issue 149
Notification No. 9/2017 – Integrated Tax

Notification Number 9/2017- Integrated Goods & Services Tax dated October 13, 2017
was released wherein, in exercise of the powers conferred by section 20 of the
Integrated Goods and Services Tax Act, 2017 read with sub-section (2) of section 23 of
the Central Goods and Services Tax Act, 2017, the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the
notification of the Government of India in the Ministry of Finance (Department of
Revenue), No.8/2017- Integrated Tax, dated September 14th, 2017. In the said
notification, the following changes were made:
A. For serial number 9 and the entries relating thereto, the following shall be substituted,
namely:-
9. Textile (handloom products), Including 50, 58, 61,

Handmade shawls, stoles and 62, 63”
scarves
B. After serial number 28 and the entries relating thereto, the following shall be inserted,
namely:-
29 Chain stitch Any Chapter

30 Crewel, namda, gabba Any Chapter
31 Wicker willow products Any Chapter
32 Toran Any Chapter
33 Articles made of shola Any Chapter

Educational Series
Issue 150
Notification No. 47/2017 – Central Tax (Rate)

Notification Number 47/2017- Central Tax (Rate) dated November 14, 2017 came into effect from
November 15, 2017 wherein, in exercise of the powers conferred by Section 11(1) of the Central Goods
and Services Tax Act, 2017, the Central Government, on being satisfied that it is necessary in the public
interest so to do, on the recommendations of the Council, made the following further amendments in
the Notification No.12/2017- Central Tax (Rate), dated the 28th June, 2017, namely:-
In the said notification, in the Table, -
(a) against serial number 11A, for the entry in column (3), the following entry shall be substituted
namely: - “Service provided by Fair Price Shops to Central Government, State Government or
Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public
Distribution System against consideration in the form of commission or margin.”
(b) the serial number 11B and the entries relating thereto, shall be omitted;
(c) after serial number 79 and the entries relating thereto, the following serial number and entries
shall be inserted namely: -
(1) (2) (3) (4) (5)
79A Heading 9996 Services by way of Nil Nil

admission to a
protected
monument so
declared under the
Ancient Monuments
and Archaeological
Sites and Remains
Act 1958 (24 of
1958) or any of the
State Acts, for the
time being in force

Educational Series
Issue 151
Notification No. 43/2017 – Central Tax (Rate)
Notification Number 43/2017- Central Tax (Rate) dated November 14, 2017 seeks to
amend Notification No.4/2017- Central Tax (Rate), dated the 28th June, 2017. The
Notification came into effect from November 15, 2017. The same notifies that in
exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods
and Services Tax Act, 2017, the Central Government, on the recommendations of the
Council, hereby makes the following amendments in Notification No. 4/2017 namely:-
In the said notification, in the TABLE, - (i) after Sl. No. 4 and the entries relating thereto,
the following serial number and the entries shall be inserted, namely: -
4A 5201 Raw cotton Agriculturist Any registered

person
The principal notification No.4/2017-Central Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, and last amended by Notification No. 36/2017-Central
Tax (Rate) dated 13th October, 2017 published in the Gazette of India.

Educational Series
Issue 152
Notification No.44/2017- Central Tax (Rate)

Notification Number 44/2017- Central Tax (Rate) dated November 14,2017 was
released which stands applicable with effect from November 15,2017 whereby, in
exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of
section 54 of the Central Goods and Services Tax Act, 2017, the Central Government, on
the recommendations of the Council, hereby makes the following further amendments
in the notification No.5/2017-Central Tax (Rate) of the Government of India in the
Ministry of Finance , dated the 28th June, 2017, namely:-
In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the
following entries shall be substituted, namely:
6A 5608 Knotted netting of twine, cordage or rope;

made up fishing nets and other made up
nets, of textile materials
6B 5801 Corduroy fabrics
6C 5806 Narrow woven fabrics, other than goods of

heading 5807; narrow fabrics consisting of
warp without weft assembled by means of
an adhesive (bolducs)
The principal notification No.5/2017-Central Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India and last amended vide notification No. 29/2017-
Central Tax(Rate) dated 22nd September, 2017.

Educational Series
Issue 153
Circular No. 27/01/2018-GST

Circular No. 27/01/2018 was released on January 4,2018 which contains clarifications regarding levy
of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema,
homestays, printing, legal services etc. Representations were received from trade and industry for
clarification on certain issues regarding levy of GST on supply of services. The FAQs are as under:
S.No. Questions/Clarifications Sought Clarifications
1. 1. 1. Will GST be charged on actual tariff or 1. Declared or published tariff is relevant only for
declared tariff for accommodation determination of the tax rate slab. GST will be
services? payable on the actual amount charged (transaction
2. What will be GST rate if cost goes up value).
(more than declared tariff) owing to 2. GST rate would be determined according to
additional bed? declared tariff for the room, and GST at the rate so
3. Where will the declared tariff be determined would be levied on the entire amount
published? charged from the customer. For example, if the
4. Same room may have different tariff declared tariff is Rs. 7000 per unit per day but the
at different times depending on amount charged from the customer on account of
season or flow of tourists as per extra bed is Rs. 8000, GST shall be charged at 18%
dynamic pricing. Which rate to be on Rs. 8000.
used then? 3. Tariff declared anywhere, say on the websites
5. If tariff changes between booking and through which business is being procured or printed
actual usage, which rate will be used? on tariff card or displayed at the reception will be
6. GST at what rate would be levied if an the declared tariff. In case different tariff is declared
upgrade is provided to the customer at different places, highest of such declared tariffs
at a lower rate? shall be the declared tariff for the purpose of levy of
GST.
4. In case different tariff is declared for different
seasons or periods of the year, the tariff declared for
the season in which the service of accommodation is
provided shall apply.
5. Declared tariff at the time of supply would apply.
6. If declared tariff of the accommodation provided
by way of upgrade is Rs 10000, but amount charged
is Rs 7000, then GST would be levied @ 28% on Rs
7000/-.
Source: http://cbec.gov.in/resources//htdocs-cbec/gst/circularno-27-gst.pdf

Educational Series
Issue 154

Circular No. 27/01/2018 was released on January 4,2018 which contains clarifications
regarding levy of GST on accommodation services, betting and gambling in casinos, horse
racing, admission to cinema, homestays, printing, legal services etc. The FAQs are as under:
2. Vide notification No. 11/2017-Central Tax Relevant part of entry 34 of the said CGST
(Rate) dated the 28th June 2017 entry 34, GST notification reads as under: “Heading 9996
on the service of admission into casino under (Recreational, cultural and sporting services) –
Heading 9996 (Recreational, cultural and (iii) Services by way of admission to
sporting services) has been levied @ 28%. entertainment events or access to amusement
Since the Value of supply rule has not facilities including exhibition of cinematograph
specified the method of determining taxable films, theme parks, water parks, joy rides,
amount in casino, Casino Operators have been merry-go rounds, go carting, casinos, race-
informed to collect 28% GST on gross amount course, ballet, any sporting event such as Indian
collected as admission charge or entry fee. Premier League and the like 14%
The method of levy adopted needs to be (iv)…
clarified. (v) Gambling - 14 %” As is evident from the
notification, “entry to casinos” and “gambling”
are two different services, and GST is leviable at
28% on both these services (14% CGST and
14% SGST) on the value determined as per
section 15 of the CGST Act. Thus, GST @ 28%
would apply on entry to casinos as well as on
betting/ gambling services being provided by
casinos on the transaction value of betting, i.e.
the total bet value, in addition to GST levy on
any other services being GST provided by the
casinos (such as services by way of supply of
food/ drinks etc. at the casinos). Betting, in pre-
GST regime, was subjected to betting tax on full
bet value.

Educational Series
Issue 155

homestays, printing, legal services etc. The FAQs are as under:
3. The provision in rate schedule notification No. 11/2017- GST would be leviable on the entire bet value i.e.
Central Tax (Rate) dated the 28th June 2017 does not total of face value of any or all bets paid into the
clearly state the tax base to levy GST on horse racing. This totalisator or placed with licensed book makers, as
may be clarified. the case may be. Illustration: If entire bet value is
Rs. 100, GST leviable will be Rs. 28/-
4. 1. Whether for the purpose of entries at Sl. Nos. 34(ii) 1. Price/ declared tariff does not include taxes.
[admission to cinema] and 7(ii)(vi)(viii) [Accommodation 2. Room rent in hospitals is exempt.
in hotels, inns, etc.], of notification 11/2017-CT (Rate)
3. Any service by way of serving of food or drinks
dated 28th June 2017, price/ declared tariff includes the
including by a bakery qualifies under section 10 (1)
tax component or not?
(b) of CGST Act and hence GST rate of composition
2. Whether rent on rooms provided to in-patients is levy for the same would be 5%.
exempted? If liable to tax, please mention the entry of CGST
Notification 11/2017- CT(Rate)
3. What will be the rate of tax for bakery items supplied
where eating place is attached - manufacturer for the
purpose of composition levy?
5. Whether homestays providing accommodation through an Notification No. 17/2017-Central Tax (Rate), has
Electronic Commerce Operator(ECO), below threshold been issued making ECOs liable for payment of GST
limit are exempt from taking registration? in case of accommodation services provided in
hotels, inns guest houses or other commercial
places meant for residential or lodging purposes
provided by a person having turnover below Rs. 20
lakhs (Rs. 10 lakhs in special category states) per
annum and thus not required to take registration
under section 22(1) of CGST Act. Such persons, even
though they provide services through ECO, are not
required to take registration in view of section
24(ix) of CGST Act, 2017.

Educational Series
Issue 156

homestays, printing, legal services etc. The FAQs are as under:

6. To clarify whether supply in the situations listed The supply of books shall be treated as
below shall be treated as a supply of goods or supply of goods as long as the supplier
supply of service: owns the books and has the legal rights to
sell those books on his own account.
1. The books are printed/ published/ sold on
procuring copyright from the author or his legal
heir. [e.g. White Tiger Procures copyright from
Ruskin Bond]
2. The books are printed/ published/ sold against a

specific brand name. [e.g. Manorama Year Book]
3. The books are printed/ published/ sold on paying

copyright fees to a foreign publisher for publishing
Indian edition (same language) of foreign books.
[e.g. Penguin (India) Ltd. pays fees to Routledge
(London)] The books are printed/ published/ sold
on paying copyright fees to a foreign publisher for
publishing Indian language edition (translated).
[e.g. Ananda Publishers Ltd. pays fees to Penguin
(NY)]
7. Whether legal services other than representational Yes. In case of legal services including
services provided by an individual advocate or a representational services provided by an
senior advocate to a business entity are liable for advocate including a senior advocate to a
GST under reverse charge mechanism? business entity, GST is required to be paid
by the recipient of the service under
reverse charge mechanism, i.e. the business
entity

Educational Series
Issue 157
Chapter IX - Miscellaneous
Section 21 of the Union Territory Goods & Services Tax Act, 2017 provides a list of the provisions of the Central
Goods and Services Tax Act, which shall, mutatis mutandis, apply to Union Territory Goods & Services Tax Act,
2017 subject to the following modifications and alterations which the Central Government considers necessary
and desirable to adapt those provisions to the circumstances, namely:—
•references to ‘‘this Act’’ shall be deemed to be references to ‘‘the Union Territory Goods
(i) and Services Tax Act, 2017’’
•references to ‘‘Commissioner’’ shall be deemed to be references to ‘‘Commissioner’’ of

(ii) Union territory tax as defined in clause (2) of section 2 of this Act
•references to ‘‘officers of central tax’’ shall be deemed to be references to ‘‘officers of

(iii) Union territory tax’’
•references to ‘‘central tax’’ shall be deemed to be references to ‘‘Union territory tax’’ and
(iv) vice versa
•references to ‘‘Commissioner of State tax or Commissioner of Union territory tax’’ shall be

(v) deemed to be references to ‘‘Commissioner of central tax’’
•references to ‘‘State Goods and Services Tax Act or Union Territory Goods and Services
(vi) Tax Act’’ shall be deemed to be references to ‘‘Central Goods and Services Tax Act"
•references to ‘‘State tax or Union territory tax’’ shall be deemed to be references to

(vii) ‘‘central tax’’

Educational Series
Issue 158
Chapter IX - Miscellaneous
Section 21 of the Union Territory Goods & Services Tax Act, 2017 provides a list of the
provisions of the Central Goods and Services Tax Act, which shall, mutatis mutandis, apply to
Union Territory Goods & Services Tax Act, 2017 subject to modifications and alterations which
the Central Government considers necessary and desirable to adapt those provisions to the
circumstances. The provisions included, relate to:
(i)scope of supply; (vii) tax invoice, credit and debit

(iv) time and value of supply;
(ii) composition levy; notes;
(v) input tax credit;
(iii) composite supply and mixed (viii) accounts and records;
(vi) registration;
supply; (ix) returns;
(xvi) inspection, search, seizure and

(x) payment of tax; (xiii) assessment; arrest;
(xi) tax deduction at source; (xiv) refunds; (xvii) demands and recovery;
(xii) collection of tax at source; (xv) audit; (xviii) liability to pay in certain
cases;
(xxv) settlement of funds;

(xix) advance ruling; (xxii) offences and penalties; (xxvi) transitional provisions;
(xx) appeals and revision; (xxiii) job work; (xxvii) miscellaneous provisions
including the provisions relating to
(xxi) presumption as to documents; (xxiv) electronic commerce; the imposition of interest and
penalty

Educational Series
Issue 159
Powers under UTGST Act, 2017
Section 23 lays Section 24 establishes that:

>
>
down that the Every rule made by the Central
Board may, by Government, every regulation made by
notification, make the Board and every notification issued
regulations by the Central Government under this
consistent with this Act, shall be laid, as soon as may be,
after it is made or issued, before each
Act and the rules House of Parliament, while it is in
made thereunder to session, for a total period of thirty days
carry out the which may be comprised in one session
purposes of this Act or in two or more successive sessions,
and if, before the expiry of the session
immediately following the session or the
successive sessions aforesaid, both
Houses agree in making any
modification in the rule or regulation or
in the notification, as the case may be, or
both Houses agree that the rule or
regulation or the notification should not
be made, the rule or regulation or
notification, as the case may be, shall
thereafter have effect only in such
modified form or be of no effect, as the
case may be; so, however, that any such
modification or annulment shall be
without prejudice to the validity of
anything previously done under that
rule or regulation or notification, as the
case may be.

Educational Series
Issue 160
Recommendations made on GST Rate changes on services

by the 25th GST Council Meeting
The Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi on January
18, 2018. The Council has recommended many relief measures regarding GST rates on goods and services
covering many sectors and commodities. The Council has also recommended issuance of certain clarifications on
issues relating to GST rates and taxability of certain goods and services.
(A) Exemptions / Changes in GST Rates / ITC Eligibility Criteria
To extend GST exemption on Viability Gap Funding (VGF) for a period of 3 years from the date of commencement
1.
of RCS airport from the present period of one year.
2. To exempt supply of services by way of providing information under RTI Act, 2005 from GST.
To exempt legal services provided to Government, Local Authority, Governmental Authority and Government
3.
Entity.
To reduce GST rate on construction of metro and monorail projects (construction, erection, commissioning or
4.
installation of original works) from 18% to 12%.
To levy GST on the small housekeeping service providers, notified under section 9 (5) of GST Act, who provide
5.
housekeeping service through ECO, @ 5% without ITC.
6. To reduce GST rate on tailoring service from 18% to 5%.
To reduce GST rate on services by way of admission to theme parks, water parks, joy rides, merry-go-rounds, go-
7.
carting and ballet, from 28% to 18%.
To grant following exemptions:

(i) To exempt service by way of transportation of goods from India to a place outside India by air;
8. (ii) To exempt service by way of transportation of goods from India to a place outside India by sea and provide
that value of such service may be excluded from the value of exempted services for the purpose of reversal of ITC.
The above exemptions may be granted with a sunset clause upto 30th September, 2018.
To exempt services provided by the Naval Insurance Group Fund by way of Life Insurance to personnel of Coast
9.
Guard under the Group Insurance Scheme of the Central Government retrospectively w.e.f. 1.7.2017.
To exempt IGST payable under section 5(1) of the IGST Act, 2017 on supply of services covered by item 5(c) of
Schedule II of the CGST Act, 2017 to the extent of aggregate of the duties and taxes leviable under section 3(7) of
10. the Customs Tariff Act, 1975 read with sections 5 & 7 of IGST Act, 2017 on part of consideration declared under
section 14(1) of the Customs Act, 1962 towards royalty and license fee includible in transaction value as specified
under Rule 10 (c) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.
Source: http://pib.nic.in/newsite/PrintRelease.aspx?relid=175726

Educational Series
Issue 161

The Union Finance Minister Shri Arun Jaitley Chaired the 25 th Meeting of the GST Council in New Delhi on January 18, 2018.
The Council has recommended many relief measures regarding GST rates on goods and services covering many sectors
and commodities. The Council has also recommended issuance of certain clarifications on issues relating to GST rates and
taxability of certain goods and services.
11. To allow ITC of input services in the same line of business at the GST rate of 5% in case of tour operator service.
To reduce GST rate (from 18% to 12%) on the Works Contract Services (WCS) provided by sub-contractor to the main
contractor providing WCS to Central Government, State Government, Union territory, a local authority, a Governmental
12.
Authority or a Government Entity, which attract GST of 12%. Likewise, WCS attracting 5% GST, their sub-contractor
would also be liable @ 5%.
To enhance the exemption limit of Rs 5000/- per month per member to Rs 7500/- in respect of services provided by
13.
Resident Welfare Association (unincorporated or nonprofit entity) to its members against their individual contribution.
To reduce GST rate on transportation of petroleum crude and petroleum products (MS, HSD, ATF) from 18% to 5%
14.
without ITC and 12% with ITC.
To exempt dollar denominated services provided by financial intermediaries located in IFSC SEZ, which have been
15. deemed to be outside India under the various regulations by RBI, IRDAI, SEBI or any financial regulatory authority, to a
person outside India.
To exempt (a) services by government or local authority to governmental authority or government entity, by way of
lease of land, and (b) supply of land or undivided share of land by way of lease or sub lease where such supply is a part
16. of specified composite supply of construction of flats etc. and to carry out suitable amendment in the provision
relating to valuation of construction service involving transfer of land or undivided share of land, so as to ensure that
buyers pay the same effective rate of GST on property built on leasehold and freehold land.
17. To amend entry 3 of notification No. 12/2017-CT(R) so as to exempt pure services provided to Govt. entity.
To expand pure services exemption under S. No. 3 of 12/2017-C.T. (Rate) so as to include composite supply involving
18.
predominantly supply of services i.e. upto 25% of supply of goods.
19. To reduce job work services rate for manufacture of leather goods (Chapter 42) and footwear (Chapter 64) to 5%.
To exempt services relating to admission to, or conduct of examination provided to all educational institutions, as
defined in the notification.
20.
To exempt services by educational institution by way of conduct of entrance examination against consideration in the
form of entrance fee.

Educational Series
Issue 162

To enhance the limit to Rs 2 lakh against Sl. No. 36 of exemption notification No. 12/2017-C.T. (Rate) which exempts services of life
21.
insurance business provided under life micro insurance product approved by IRDAI upto maximum amount of cover of Rs. 50,000.
To exempt reinsurance services in respect of insurance schemes exempted under S.Nos. 35 and 36 of notification No. 12/2017-CT
22. (Rate).[It is expected that the premium amount charged from the government/insured in respect of future insurance services is
reduced.]
To increase threshold limit for exemption under entry No. 80 of Notification No. 12/2017-C.T. (Rate) for all the theatrical
23. performances like Music, Dance, Drama, Orchestra, Folk or Classical Arts and all other such activities in any Indian language in theatre
GST from Rs.250 to 500 per person and to also extend the threshold exemption to services by way of admission to a planetarium.
24. To reduce GST on Common Effluent Treatment Plants services of treatment of effluents, from 18% to 12%.
25. To exempt services by way of fumigation in a warehouse of agricultural produce.
To reduce GST to 12% in respect of mining or exploration services of petroleum crude and natural gas and for drilling services in
26.
respect of the said goods.
To exempt subscription of online educational journals/periodicals by educational institutions who provide degree recognized by any
27.
law from GST.
To exempt the service provided by way of renting of transport vehicles provided to a person providing services of transportation of
28.
students, faculty and staff to an educational institution providing education upto higher secondary or equivalent.
To extend the concessional rate of GST on houses constructed/ acquired under the Credit Linked Subsidy Scheme for Economically
Weaker Section (EWS) / Lower Income Group (LIG) / Middle Income Group-1 (MlG-1) / Middle Income Group-2 (MlG-2) under the
29. Housing for All (Urban) Mission/Pradhan MantriAwasYojana (Urban) and low-cost houses up to a carpet area of 60 square metres
per house in a housing project which has been given infrastructure status, as proposed by Ministry of Housing & Urban Affairs, under
the same concessional rate.
To tax time charter services at GST rate of 5%, that is at the same rate as applicable to voyage charter or bare boat charter, with the
30.
same conditions.
To levy concessional GST @12% on the services provided by way of construction, erection, commissioning, installation, completion,
31. fitting out, repair, maintenance, renovation, or alteration of building used for providing (for instance, centralized cooking or
distributing) mid-day meal scheme by an entity registered under section 12AA of IT Act.
To exempt services provided by and to FédérationInternationale de Football Association (FIFA) and its subsidiaries directly or
32.
indirectly related to any of the events under FIFA U-20 World Cup in case the said event is hosted by India.
33. To exempt government’s share of profit petroleum from GST and to clarify that cost petroleum is not taxable per se.

Educational Series
Issue 163

18,2018. The Council has recommended many relief measures regarding GST rates on goods and services covering
many sectors and commodities. The Council has also recommended issuance of certain clarifications on issues
relating to GST rates and taxability of certain goods and services.
(B) Rationalization of certain exemption entries
To provide inCGST rules that value of exempt supply under sub-section (2) of section 17, shall not include the value of
deposits, loans or advances on which interest or discount is earned (This will not apply to a banking company and a
1.
financial institution including a non-banking financial company engaged in providing services by way of extending
deposits, loans or advances).
To defer the liability to pay GST in case of TDR against consideration in the form of construction service and on
construction service against consideration in the form of TDR to the time when the possession or right in the property is
2.
transferred to the land owner by entering into a conveyance deed or similar instrument (eg. allotment letter). No
deferment in point of taxation in respect of cash component.
To tax renting of immovable property by government or local authority to a registered person under reverse Charge while
3. renting of immovable property by government or local authority to un-registered person shall continue under forward
charge
To define insurance agent in the reverse charge notification to have the same meaning as assigned to it in clause (10) of
4.
section 2 of the Insurance Act, 1938, so that corporate agents get excluded from reverse charge.
To insert a provision in GST Rules under section 15 of GST Act that the value of lottery shall be 100/112 or 100/128 of the
5.
price of lottery ticket notified in the Gazette (the same is currently notified in the rate notification).
To add, in the GST rate schedule for goods at 28%, actionable claim in the form of chance to win in betting and gambling
6.
including horse racing.
To insert in GST rules under section 15 of GST Act,-

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

Educational Series
Issue 164
Power to Issue Directions & Removal of Difficulties

under UTGST Act, 2017
•The Commissioner may, if he considers it necessary or

Section 25 expedient so to do for the purpose of uniformity in the
implementation of this Act, issue such orders,
instructions or directions to the Union territory tax
Power to Issue officers as he may deem fit, and thereupon all such
Instructions or officers and all other persons employed in the
implementation of this Act shall observe and follow such
Directions orders, instructions or directions.
•(1) If any difficulty arises in giving effect to any

provision of this Act, the Central Government may, on
the recommendations of the Council, by a general or a
special order published in the Official Gazette, make
Section 26 such provisions not inconsistent with the provisions of
this Act or the rules or regulations made thereunder, as
Removal of may be necessary or expedient for the purpose of
removing the said difficulty: Provided that no such
Difficulties order shall be made after the expiry of a period of three
years from the date of commencement of this Act
•(2) Every order made under this section shall be laid, as
soon as may be, after it is made, before each House of
Parliament

Educational Series
Issue 165

18, 2018. The Council has recommended many relief measures regarding GST rates on goods and services
covering many sectors and commodities. The Council has also recommended issuance of certain clarifications on
issues relating to GST rates and taxability of certain goods and services.
(C) Clarifications
1. To clarify that exemption of Rs 1000/- per day or equivalent (declared tariff) is available in respect of
accommodation service in hostels.
2. To clarify that fee paid by litigants in the Consumer Disputes Commissions and any penalty imposed by
these Commissions, will not attract GST.
3. To clarify that elephant/ camel joy rides are not classified as transportation services and attract GST @ 18%
with threshold exemption to small services providers.
4. To clarify that leasing or rental service, with or without operator, of goods, attracts same GST as supply of
like goods involving transfer of title in the said goods. Therefore, the GST rate for the rental services of self-
Propelled Access Equipment (Boom. Scissors/Telehandlers) is 28%.
5. To clarify that,-
1) Services provided by senior doctors/consultants/technicians hired by the hospitals, whether
employees or not, are healthcare services which is exempt.
2) Hospitals also provide healthcare services. The entire amount charged by them from the patients
including the retention money and the fee/payments made to the doctors etc., is towards the
healthcare services provided by the hospitals to the patients and is exempt.
3) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply
of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not
admitted) or their attendants or visitors are taxable.
6. To clarify that services by way of,-
1. admission to entertainment events or access to amusement facilities including casinos, race-course
2. ancillary services provided by casinos and race-course in relation to such admission.
3. services given by race-course by way of totalisator (if given through some other person or charged
separately as fees for using totalisator for purpose of betting, are taxable at 28%. Services given by
race-course by way of license to bookmaker which is not a service by way of betting and gambling,
is taxable at 18%.

Educational Series
Issue 166
Recommendations for Changes in GST/IGST Rate and

Clarifications in Respect of GST Rate on Certain Goods - As per
discussions held in the 25thGST Council Meeting
The Union Finance Minister Shri Arun Jaitley Chaired the 25 th Meeting of the GST Council in New Delhi. The
Council has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods specified
below as per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being
communicated for general information, and will be given effect to through Gazette notifications / circulars which
only shall have the force of law.
A. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 18%:
S. No. Chapter/Heading/Sub- Description

heading/Tariff item
1. 87 Old and used motor vehicles [medium and large cars and
SUVs] on the margin of the supplier, subject to the condition
that no input tax credit of central excise duty/value added tax
or GST paid on such vehicles has been availed by him.
2. 8702 Buses, for use in public transport, which exclusively run on

bio-fuels.
B. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 28% TO 12%:
S. No. Chapter/Heading/Sub- Description

heading/Tariff item
1. 87 All types of old and used motors vehicles [other than medium
and large cars and SUVs] on the margin of the supplier of
subject to the conditions that no input tax credit of central
excise duty /value added tax or GST paid on such vehicles has
been availed by him.

Educational Series
Issue 167
Recommendations for Changes in GST/IGST Rate and Clarifications in

Respect of GST Rate on Certain Goods -As per discussions held in the
25thGST Council Meeting
The Council has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods specified below as
per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being communicated for general
information, and will be given effect to through Gazette notifications / circulars which only shall have the force of law.
C. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 18% TO 12%:
S. Chapter/Heading/Sub-
Description
No. heading/Tariff item
1. 1704 Sugar boiled confectionary
2. 2201 Drinking water packed in 20 litters bottles
3. 2809 Fertilizer grade Phosphoric acid
4. 29 or 38 Bio-diesel
The following Bio-pesticides,

S. No. Name of the bio pesticide
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
5 38
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
6. 4418 Bamboo wood building joinery
7. 8424 Drip irrigation system including laterals, sprinklers
8. 8424 Mechanical Sprayer

Educational Series
Issue 168

Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi. The Council
has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods specified below
as per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being communicated
for general information, and will be given effect to through Gazette notifications / circulars which only shall
have the force of law.
D. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 18% TO 5%:
S. Chapter/Heading/Sub
Description
No. -heading/Tariff item
1. 13 Tamarind Kernel Powder
2. 1404/3305 Mehendi paste in cones
LPG supplied for supply to household domestic consumers by

3. 2711
private LPG distributors
Scientific and technical instruments, apparatus, equipment,

accessories, parts, components, spares, tools, mock ups and
4. 88 or any other chapter
modules, raw material and consumables required for launch
vehicles and satellites and payloads
E. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 12% TO 5%:
S.
Chapter/Heading/Sub-
Description
heading/Tariff item
No.
Articles of straw, of esparto or of other plaiting materials;

1. 4601, 4602
basketware and wickerwork

Educational Series
Issue 169

The Council has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods
specified below as per discussions in the 25th GST Council Meeting. These decisions of the GST Council are being
F. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR INCREASE FROM 12% TO 18%:
S.No. Description
heading/Tariff item
1. 5601 22 00 Cigarette filter rods
G. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 12% TO 5% WITH NO
REFUND OF UNUTILISED INPUT TAX CREDIT:
S. No. Description
heading/Tariff item
1. 5801 37 20 Velvet fabric
H. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR REDUCTION FROM 3% TO 0.25%:
S. No. Description
heading/Tariff item
1. 7102 Diamonds and precious stones
I. NIL GST RATE:

i. Vibhuti
ii. Parts and accessories for manufacture of hearing aids.
iii. De-oiled rice bran

Educational Series
Issue 170
Recommendations for Changes in GST/IGST Rate and Clarifications in Respect of

GST Rate on Certain Goods -As per discussions held in the
The Council has recommended certain in GST/IGST rate and clarifications in respect of GST rate on Goods
specified below as per discussions in the 25 th GST Council Meeting. These decisions of the GST Council are being
J. LIST OF GOODS ON WHICH GST RATE RECOMMENDED FOR INCREASE FROM NIL TO 5%:
S. No. Chapter/Heading/Sub-heading/Tariff item Description
1. 2302 Rice bran (other than de-oiled rice bran)
K. CHANGES IN COMPENSATION CESS ON CERTAIN GOODS:
Chapter/
Heading/ Present Compensation
S.
Sub- Description Compensation Cess Cess Rate
No
heading/ Rate Recommended
Tariff item
Motor vehicles [falling under heading 8702, as it was in

excise regime] cleared as ambulances, duly fitted with
1. all fitments, furniture and accessories necessary for an
8702 15% Nil
ambulance from the factory manufacturing such
vehicles.10-13 seater buses and ambulances, subject to
specified conditions.
Old and used motor vehicles [medium and large cars

2. and SUVs], on the margin of the supplier, subject to the
87 condition that no input tax credit of central excise Applicable rate Nil
duty/value added tax or GST paid on such vehicles has
been availed by him.
All types of old and used motors vehicles [other than

3. medium and large cars and SUVs] on the margin of the
87 supplier of subject to the conditions that no input tax Applicable rate Nil
credit of central excise duty /value added tax or GST
paid on such vehicles has been availed by him.

Educational Series
Issue 171
Recommendations for Changes in GST/IGST Rate and Clarifications in Respect of

GST Rate on Certain Goods -As per discussions held in the
L. CHANGES IN IGST RATE RECOMMENDED ON CERTAIN GOODS:
Chapter/ Heading/
S. Present IGST Rate
Sub-heading/Tariff Description
No. IGST Rate Recommended
item
Satellites and payloads and Scientific and technical

instruments, apparatus, equipment, accessories,
88or any other chapter
1. parts, components, spares, tools, mock ups and 18% 5%
modules, raw material and consumables required
for launch vehicles and satellites and payloads
M. MODIFICATION IN DEFINITION/ CLARIFICATION IN RESPECT OF CHANGES IN GST/IGST RATES ON GOODS:
Chapter/
S. Heading/ Present GST
Description Modification/clarification Recommended
No. Sub-heading/ Rate
Tariff item
The GST to apply only on the net quantity of Poly

Poly Butylene
Butylene Feed Stock or Liquefied Petroleum Gases
Feed Stock & 18%
1. 27 retained for the manufacture of Poly Iso Butylene
Liquefied
or Propylene or di-butyl para cresol respectively,
Petroleum Gas
subject to specified conditions.
Only the goods falling under chapter 86 attract 5%

GST rate with no refund of unutilised ITC. Goods
Rail coach Applicable GST
2. Any chapter falling in any other chapter will attract applicable
industry rate
GST rate under the respective chapters, even if
supplied to the Indian railways.
5% + Rs. 400
Coal rejects fall under heading 2701 and attract 5%
PMT
3. 2701 Coal rejects GST and Rs. 400 PMT Compensation Cess.
Compensation
Cess

Educational Series
Issue 172
Central Goods & Services Tax Rules, 2017

The rules relating to Goods & Services Tax may be called the Central Goods and Services Tax
Rules, 2017.
They shall come into force with effect from 22nd June, 2017.
Chapter I is the Preliminary Chapter of Central Goods and Services Tax Rules, 2017.
Following definitions are included in Chapter I of the same
In these rules, unless the context otherwise requires:
"ACT" means the Central Goods and

Services Tax Act, 2017
“FORM” means a Form appended to

these rules
“SECTION” means a section of the

Act
“Special Economic Zone” shall have

the same meaning as assigned to it
in clause (za) of section 2 of the
Special Economic Zones Act, 2005
Words and expressions used herein but not defined and defined in the Act shall have the
meanings respectively assigned to them in the Act.

Educational Series
Issue 173

CHAPTER III of Central Goods & Services Tax Act, 2017 deals with the registration provisions.
Rule 8 contains the provisions for Application for registration.
8(1): Every person other than:
a person a person supplying online

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

mobile number e-mail address
Number territory
in Part A of Form GST REG-01 on the common portal, either directly or through a Facilitation
Centre notified by the Commissioner.
A person having a unit(s) in a Special Economic Zone or being a Special Economic Zone
developer shall make a separate application for registration as a business vertical distinct from
his other units located outside the Special Economic Zone. Every person being an Input Service
Distributor shall make a separate application for registration as such Input Service Distributor.

Educational Series
Isssue 174

Rule 8(2): It lays down the verification of details entered for registration:
Permanent Account Number shall be validated online by

the common portal from the database maintained by the
Central Board of Direct Taxes
Mobile number declared shall be verified through a one-

time password sent to the said mobile number
E-mail address declared shall be verified through a

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

Educational Series
Issue 175

Rule •Using the reference number generated, the applicant

shall electronically submit an application in Part B
of FORM GST REG-01, duly signed or verified
through electronic verification code, along with the
8(4) documents specified in the said Form at the

common portal, either directly or through a
Facilitation Centre notified by the Commissioner
Rule •On receipt of an application, an acknowledgement

shall be issued electronically to the applicant in
8(5) FORM GST REG-02
Rule •A person applying for registration as a casual taxable

person shall be given a temporary reference number
by the common portal for making advance deposit of
8(6)
tax in accordance with the provisions of section 27
and the acknowledgement under sub-rule (5) shall
be issued electronically only after the said deposit

Educational Series
Issue 176

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

accompanying documents and if the same are found to be in order,
approve the grant of registration to the applicant within a period of
three working days from the date of submission of the application
Where the application is found to be deficient or any

clarification are sought, issue a notice to the applicant
electronically in FORM GST REG-03 within a period of three
working days from the date of submission of the application
Applicant shall furnish such clarification or documents

electronically, in FORM GST REG-04, within a period of seven
working days from the date of the receipt of such notice
Where the proper officer is satisfied with the clarification, he

may approve grant of registration to the applicant within a
period of seven working days from the date of the receipt of
such clarification or information or documents
Where no reply is furnished by the applicant in response to

the notice issued reject such application and inform the
applicant electronically in FORM GST REG-05
If the proper officer fails to take any action:

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

Educational Series
Issue 177
Composition Levy under Goods & Services Tax

The rates under Composition levy were modified vide Notification No. 03/2018- CT dated
23.01.2018.
Rule 7 of the Central Goods & Services Tax Rules, 2017 was thereby amended to incorporate
the notified changes.
Rule 7: Rate of tax of the composition levy: The category of registered persons, eligible for
composition levy under section 10 and the provisions of this Chapter, specified in column (2) of
the Table below shall pay tax under section 10 at the rate specified in column (3) of the said
Table:-
S. No. Category of Registered Persons Rate of Tax
(1) (2) (3)
1. Manufacturers, other than manufacturers of such half per cent. of the

goods as may be notified by the Government turnover in the State or
Union territory
2. Suppliers making supplies referred to in clause (b) of two and a half per cent. of
paragraph 6 of Schedule II the turnover in the State
or Union territory
3. Any other supplier eligible for composition levy half per cent. of the
under section 10 and the provisions of this Chapter turnover of taxable
supplies of goods in the
State or Union territory

Educational Series
Issue 178

deals with rules for Issue of Registration Certificate, as below:
Where the application for grant of registration has been approved under rule 9, a certificate of
registration in FORM GST REG-06 showing the principal place of business and additional place or
places of business shall be made available to the applicant on the common portal.
A Goods and Services Tax Identification Number shall be assigned subject to the following characters,
namely:-
two characters for the

State code
ten characters for the

Permanent Account Number or
the Tax Deduction and
Collection Account Number
two characters for the

entity code
one checksum character
The registration shall be effective from the date on which the person becomes liable to registration
where the application for registration has been submitted within a period of thirty days from such date.
Every certificate of registration shall be [duly signed or verified through electronic verification code] by
the proper officer under the Act.
Where the registration has been granted, the applicant shall be communicated the registration number,
and the certificate of registration, duly signed or verified through electronic verification code, shall be
made available to him on the common portal, within a period of three days after the expiry of the period
specified in sub-rule (5) of rule 9.

Educational Series
Issue 179

lays down the rules in case of separate registration for multiple business verticals within a State or
a Union territory.
(1)Any person having multiple business verticals within a State or a Union territory, requiring a
separate registration for any of its business verticals shall be granted separate registration in respect of
each of the verticals subject to the following conditions, namely:-
•such person has more than one business vertical as defined in clause (18)
of section 2
a.
•the business vertical of a taxable person shall not be granted registration

to pay tax under section 10 if any one of the other business verticals of the
b. same person is paying tax under section 9
•all separately registered business verticals of such person shall pay tax
under the Act on supply of goods or services or both made to another
registered business vertical of such person and issue a tax invoice for such
c. supply
Any business vertical of a registered person that has been granted a separate registration becomes
ineligible to pay tax under section 10, all other business verticals of the said person shall become
ineligible to pay tax under the said section.
A registered person eligible to obtain separate registration for business verticals may submit a separate
application in FORM GST REG-01 in respect of each such vertical.

Educational Series
Issue 180

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

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

and issue a certificate of registration in FORM GST REG-06
within a period of three working days from the date of
submission of the application
Where, upon an enquiry or pursuant to any other proceeding

under the Act, the proper officer is satisfied that a person to
whom a certificate of registration in FORM GST REG-06 has
been issued is no longer liable to deduct tax at source under
section 51 or collect tax at source under section 52, the said
officer may cancel the registration issued under sub-rule (2)
and such cancellation shall be communicated to the said person
electronically in FORM GST REG-08
The proper officer shall follow the procedure as provided in rule 22 for the cancellation of
registration.

Educational Series
Issue 181

Rule 13 deals with Grant of registration to non-resident taxable person, as under:
A non-resident taxable person shall electronically submit an application, along with a self-attested
copy of his valid passport, for registration, duly signed or verified through electronic verification
code, in FORM GST REG-09, at least five days prior to the commencement of business at the
common portal either directly or through a Facilitation Centre notified by the Commissioner
In the case of a business entity incorporated or A person applying for registration

established outside India, the application for as a non-resident taxable person
registration shall be submitted along with its shall be given a temporary
tax identification number or unique number on reference number by the common
the basis of which the entity is identified by the portal for making an advance
Government of that country or its Permanent deposit of tax in accordance with
Account Number, if available the provisions of section 27 and
the acknowledgement under sub-
rule (5) of rule 8 shall be issued
electronically only after the said
deposit in his electronic cash
The provisions of rule 9 ledger
and rule 10 relating to
the verification and the
grant of The application for registration
made by a non-resident taxable
registration shall,
person shall be [duly signed or
mutatis mutandis, apply
verified through electronic
to an application
verification code] by his
submitted under this
authorised signatory who shall
rule
be a person resident in India
having a valid Permanent
Account Number.
Issued vide reference number PD & PP: GST : 181/2017.

Educational Series
Issue 182

Rule 14 of Central Goods & Services Tax Rules, 2017 mandates the grant of registration to a
person supplying online information and database access or retrieval services from a place
outside India to a non-taxable online recipient. Rule 15 deals with extension in period of
operation by casual taxable person and non-resident taxable person.
RULE 14 RULE 15
Any person supplying online
information and database access or Where a registered casual taxable
person or a non-resident taxable
retrieval services from a place person intends to extend the
outside India to a non-taxable period of registration indicated in
online recipient shall electronically his application of registration, an
submit an application for application in FORM GST REG-11
registration, duly signed or verified shall be submitted electronically
through electronic verification code, through the common portal
in FORM GST REG-10
The applicant shall be granted The application under sub-

registration, in FORM GST REG-06, rule (1) shall be
subject to such conditions and acknowledged only on
restrictions and by such officer as payment of the amount
may be notified by the Central specified in sub-section (2) of
Government on the section 27
recommendations of the Council

Educational Series
Issue 183

Rule 16 of CGST Rules,2017 contained in Chapter III – Registration Rules suggests procedure
for Suo Moto Registration.
•Where, pursuant to any survey, enquiry, inspection, search or any other

proceedings under the Act, the proper officer finds that a person liable to
(1) registration under the Act has failed to apply for such registration, such officer
may register the said person on a temporary basis and issue an order in FORM
GST REG12
•The registration granted under sub-rule (1) shall be effective from the date of such
order granting registration
(2)
•Every person to whom a temporary registration has been granted shall, within a
period of ninety days from the date of the grant of such registration, submit an
application for registration in the form and manner provided in rule 8 or rule 12
(3) •Where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be submitted
within a period of thirty days from the date of the issuance of the order upholding
the liability to registration by the Appellate Authority
•The provisions of rule 9 and rule 10 relating to verification and the issue of the
(4) certificate of registration shall, mutatis mutandis, apply to an application
submitted under sub-rule (3)
•Goods and Services Tax Identification Number assigned, pursuant to the

(5) verification under sub-rule (4), shall be effective from the date of the order
granting registration under sub-rule (1)

Educational Series
Issue 184

Rule 17 deals with Assignment of Unique Identity Number to certain special entities.
Every person required to be granted a Unique Identity Number

in accordance with the provisions of sub-section (9) of section 25
may submit an application electronically in FORM GST REG-13,
duly signed or verified through electronic verification code, in
the manner specified in rule 8 at the common portal, either
directly or through a Facilitation Centre notified by the
Commissioner, which shall be applicable to India.
The proper officer may, upon submission of an

application in FORM GST REG-13 or after filling up the
said form or after receiving a recommendation from the
Ministry of External Affairs, Government of India, assign
a Unique Identity Number to the said person and issue a
certificate in FORM GST REG-06 within a period of three
working days from the date of the submission of the
application.
Rule 18 states Display of registration certificate and Goods and Services Tax
Identification Number on the name board:
Every registered person shall
display his certificate of
registration in a prominent
location at his principal place of
business and at every additional
place or places of business
Every registered person shall
display his Goods and Services Tax
Identification Number on the
name board exhibited at the entry
of his principal place of business
and at every additional place or
places of business.

Educational Series
Issue 185

Rule 19 mandates the procedure for Amendment of Registration:
(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST
REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in
FORM GST-REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from
time to time, the registered person shall, within a period of fifteen days of such change, submit an application,
duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the
documents relating to such change at the common portal, either directly or through a Facilitation Centre notified
by the Commissioner.
(a) Where the change relates to:
(i) legal name of business
(ii) address of the principal place of

business or any additional place(s) of
business
(iii) addition, deletion or retirement of partners

or directors, Karta, Managing Committee, Board
of Trustees, Chief Executive Officer or
equivalent, responsible for the day to day affairs
of the business
which does not warrant cancellation of registration under section 29, the proper officer shall, after due
verification, approve the amendment within a period of fifteen working days from the date of the receipt of the
application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment
shall take effect from the date of the occurrence of the event warranting such amendment
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be
applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same
Permanent Account Number
(c) other than those specified in clause (a), the certificate of registration shall stand amended upon submission of
the application in FORM GST REG- 14 on the common portal
(d) where a change in the constitution of any business results in the change of the Permanent Account Number of
a registered person, the said person shall apply for fresh registration in FORM GST REG-01.

Educational Series
Issue 186

Rule 19 mandates the procedure for Amendment of Registration:
•Where the proper officer is of the opinion that the amendment

sought is either not warranted or the documents furnished
therewith are incomplete or incorrect, he may, within a period
of fifteen working days from the date of the receipt of the
(2) application in FORM GST REG-14, serve a notice in FORM GST
REG-03, requiring the registered person to show cause, within
a period of seven working days of the service of the said notice,
as to why the application submitted under sub-rule (1) shall
not be rejected
•The registered person shall furnish a reply to the notice to

show cause, issued under sub-rule (2), in FORM GST REG-04,
(3)
within a period of seven working days from the date of the
service of the said notice
•Where the reply furnished under sub-rule (3) is found to be

not satisfactory or where no reply is furnished in response to
the notice issued under sub-rule (2) within the period
(4)
prescribed in sub-rule (3), the proper officer shall reject the
application submitted under sub-rule (1) and pass an order in
FORM GST REG -05
•If the proper officer fails to take any action:

•(a) within a period of fifteen working days from the date of
submission of the application, or
•(b) within a period of seven working days from the date of
(5) the receipt of the reply to the notice to show cause under
sub-rule (3), the certificate of registration shall stand
amended to the extent applied for and the amended
certificate shall be made available to the registered person
on the common portal.

Educational Series
Issue 187

Rule 20 deals with Cancellation of Registration:
a person to whom a
registration has been
granted under rule 12
A registered person,
other than
to whom a Unique
Identity Number has been
granted under rule 17
details of inputs held in

stock
Rule 20
finished goods held in

stock
shall electronically
submit an application in inputs contained in semi-
FORM GST REG-16, finished
including therein
of capital goods held in

stock on the date from
which the cancellation of
registration is sought
liability thereon and

details of payment, if any,
made against such
liability
May submit along with the application, relevant documents in support thereof, at the common
portal within a period of thirty days of the occurrence of the event warranting the
cancellation.

Educational Series
Issue 188

Rule 21 deals with Cancellation of Registration in Certain Cases:
The registration granted to a person is liable to be cancelled, if the said person,-
a) •does not conduct any

business from the declared
place of business
•issues invoice or bill
b) without supply of goods or

services in violation of the
provisions of this Act, or the
rules made thereunder
c) •violates the provisions of

section 171 of the Act or the
rules made thereunder

Educational Series
Issue 189
Rule 22 provides for Cancellation of Registration
(1)Where the proper officer has reasons to believe that the (2) The reply to the
registration of a person is liable to be cancelled under section show cause notice shall
29, he shall issue a notice to such person in FORM GST REG- be furnished in FORM
17,requiring him to show cause, within a period of seven REG–18 within the
working days from the date of the service of such notice, as to period specified
why his registration shall not be cancelled
(3)Where a person who has submitted (5) The provisions of

an application for cancellation of his (4) Where the reply sub-rule (3) shall,
registration is no longer liable to be furnished is found to mutatis mutandis,
registered or his registration is liable be satisfactory, the apply to the legal
to be cancelled, the proper officer shall proper officer shall heirs of a deceased
issue an order in FORM GST REG-19, drop the proceedings proprietor, as if the
within a period of thirty days from and pass an order in application had been
the date of application, cancel the FORM GST REG –20. submitted by the
registration, with effect from a date to proprietor himself
be determined by him and notify the
taxable person, directing him to pay
arrears of any tax, interest or penalty
including the amount liable to be paid

Educational Series
Issue 190

Rule 23- Revocation of cancellation of registration

Educational Series
Issue 191
Rule 27 of the CGST Rules, 2017 deals with Value of supply of goods or services where the
consideration is not wholly in money:
Where the supply of goods or services is for a consideration not wholly in money, the value of
the supply shall be:
(b) if the open market value is not

available, be the sum total of
consideration in money and any such
(a) be the open market value of such
further amount in money as is
supply
equivalent to the consideration not in
money, if such amount is known at the
time of supply
RULE 27
(d)if the value is not determinable

under clause (a) or clause (b) or clause
(c)if the value of supply is not
(c), be the sum total of consideration in
determinable under clause (a) or
money and such further amount in
clause (b), be the value of supply of
money that is equivalent to
goods or services or both of like kind
consideration not in money as
and quality
determined by the application of rule
30 or rule 31 in that order

Educational Series
Issue 192

Rule 28 of the CGST Rules, 2017 deals with Value of supply of goods or services or both
between distinct or related persons, other than through an agent:
The value of the supply of goods or services or both between distinct persons as specified in
sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than
where the supply is made through an agent, shall be:
be the open market value of such

supply
if the open market value is not

available, be the value of supply of
goods or services of like kind and
quality
if the value is not determinable

under clause (a) or (b), be the value
as determined by the application of
rule 30 or rule 31, in that order
Where the goods are intended for further supply as such by the recipient, the value shall, at the
option of the supplier, be an amount equivalent to ninety percent of the price charged for the
supply of goods of like kind and quality by the recipient to his customer not being a related
person.
Where the recipient is eligible for full input tax credit, the value declared in the invoice shall be
deemed to be the open market value of the goods or services.

Educational Series
Issue 193

Rule 29 of the CGST Rules, 2017 deals with Value of supply of goods made or received
through an agent.
The value of supply of goods between the principal and his agent shall:
be the open market value of the

goods being supplied, or at the
option of the supplier, be
ninety percent. of the price
charged for the supply of goods
of like kind and quality by the
recipient to his customer not
being a related person, where
the goods are intended for
further supply by the said
recipient
Rule
29
where the value of a supply

is not determinable under
clause (a), the same shall be
determined by the
application of rule 30 or
rule 31 in that order

Educational Series
Issue 194
RULE 31
RULE 30
Residual method for
Value of supply of goods or
determination of value of supply of
services or both based on cost
goods or services or both
• Where the value of a • Where the value of

supply of goods or supply of goods or
services or both is not services or both cannot
determinable by any of be determined under
the preceding rules of rules 27 to 30, the same
this Chapter, the value shall be determined
shall be one hundred using reasonable means
and ten percent of the consistent with the
cost of production or principles and the
manufacture or the cost general provisions of
of acquisition of such section 15 and the
goods or the cost of provisions of this
provision of such Chapter
services • Provided that in the case
of supply of services, the
supplier may opt for this
rule, ignoring rule 30.

Educational Series
Issue 195

For the purposes of Value of Supply Rules, the following expressions would mean:
"open market value” of a supply of

goods or services or both means the
full value in money, excluding the
integrated tax, central tax, State tax,
Union territory tax and the cess “supply of goods or services or both of like
payable by a person in a transaction, kind and quality” means any other supply of
where the supplier and the recipient goods or services or both made under similar
of the supply are not related and the circumstances that, in respect of the
price is the sole consideration, to characteristics, quality, quantity, functional
obtain such supply at the same time components, materials, and the reputation of
when the supply being valued is made the goods or services or both first mentioned,
is the same as, or closely or substantially
resembles, that supply of goods or services or
both

Educational Series
Issue 196
Issued vide reference number PD & PP: GST : 196/2017.

Educational Series
Issue 197
Press Release regarding Policy Changes of

26th GST Council Meeting
Recommendations made during the 26th meeting of the GST Council held in New Delhi on
10th March, 2018:
A. Return filing System

The present system of filing of GSTR 3B and GSTR 1 is extended for another three
months i.e., April to June, 2018 till the new return system is finalized. A new model
was discussed extensively and Group of Ministers on IT has been tasked to finalize
the same.
B. Reverse charge mechanism

The liability to pay tax on reverse charge basis has been deferred till 30.06.2018. In
the meantime, a Group of Ministers will look into the modalities of its implementation
to ensure that no inconvenience is caused to the trade and industry.
C. TDS/TCS
The provisions for deduction of tax at source (TDS) under section 51 of the CGST Act
and collection of tax at source (TCS) under section 52 of the CGST Act shall remain
suspended till 30.06.2018. In the meantime, the modalities of linking State and Central
Governments accounting system with GSTN will be worked out so that seamless
credit is available to the registered traders whose tax is deducted or collected at
source.
D. Grievance Redressal Mechanism

GST implementation Committee (GIC) has been tasked with the work of redressing
the grievances caused to the taxpayers arising out of IT glitches.

Educational Series
Issue 198
E-way Bill Recommendations

Recommendations of the GST Council held in New Delhi in 26th Meeting for introduction of e-
way bill for inter-State movement of goods across the country from 01st April 2018. For intra-
State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in
a phased manner but not later than 01st June, 2018.
Key Changes:
•E-way bill is required to be generated only where the value of the consignment exceeds Rs.
50000/-
1. •For smaller value consignments, no e-way bill is required
•The provisions of Rule 138(7) will be notified from a later date

•Currently, there is no requirement to generate e-way bill where an individual consignment
value is less than Rs. 50,000/-, even if the transporter is carrying goods of more than Rs.
2. 50,000/- in a single conveyance
•Value of exempted goods has been excluded from value of the consignment,for the purpose of
e-way bill generation
3.
•Public conveyance has also been included as a mode of transport and responsibility of
generating e-way bill in case of movement of goods by public transport would be that of the
4. consignor or consignee
•Railways has been exempted from generation and carrying of e-way subject to that without
production of e-way bill, railways will not deliver the goods to the recipient
5. • But railways are required to carry invoice or delivery challan etc

Educational Series
Issue 199

Key Changes:
6.
• Time period for the recipient to communicate his acceptance or rejection of the
consignment would be the validity period of the concerned e-way bill or 72
hours,whichever is earlier
7.
• In case of movement of goods on account of job-work, the registered job worker can
also generate e-way bill
8.
• Consignor can authorize the transporter, courier agency and e-commerce operator to fill
PART-A of e-way bill on his behalf
9.
• Movement of goods from the place of consignor to the place of transporter upto a
distance of 50 Km [increased from 10 km] does not require filling of PART-B of e-way
bill
• They have to generate PART-A of e-way bill
10.
• Extra validity period has been provided for Over Dimensional Cargo (ODC)

Educational Series
Issue 200

Key Changes:
11.
•If the goods cannot be transported within the validity
period of the e-way bill, the transporter may extend
the validity period in case of transhipment or in case
of circumstances of an exceptional nature
12.
•Validity of one day will expire at midnight of the day
immediately following the date of generation of e-way
bill
13.
•Once verified by any tax officer, the same conveyance
will not be subject to a second check in any State or
Union territory, unless and until, specific information
for the same is received
14.
•In case of movement of goods by railways, airways
and waterways, the e-way bill can be generated even
after commencement of movement of goods
15.
•Movement of goods on account of Bill-To-Ship-To
supply will be handled through the capturing of place
of despatch in PART-A of e-way bill

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Goods & Services Tax

1 Anti Profiteering under GST 1

2 Scrutiny of Returns under Goods & Services Tax 2

3 Standing Committee for Consumer Welfare Fund 3

4 Place of supply of services where location of supplier or location of 4

5 Online Information And Database Access Or Retrieval Services 5

6 Definitions under Integrated Goods & Services Tax Act, 2017 6

7 Definitions under Integrated Goods & Services Tax Act, 2017 7

8 Zero Rated Supply under IGST Act, 2017 8

10 Apportionment of Tax Under IGST Act, 2017 10

11 Levy and Collection under IGST Act, 2017 11

12 Power to Grant Exemption Under IGST Act, 2017 12

13 Apportionment of Tax Under IGST Act, 2017 13

15 Recommendations made by the GST Council in the 23rd meeting 15

16 Recommendations made by the GST Council in the 23rd Meeting 16

17 Recommendations made by the GST Council in the 23rd Meeting 17

18 Intra State Supplies under IGST Act, 2017 18

19 Establishment under IGST Act, 2017 19

20 Special Provision for Payment of Tax by a Supplier of Online Information 20

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

22 The Union Territory Goods & Services Tax Act, 2017 22

23 Supply of Goods under IGST Act, 2017 23

24 Apportionment of Tax and Settlement of Funds under IGST Act, 2017 24

25 Apportionment of Tax and Settlement of Funds under IGST Act, 2017 25

26 Tax Wrongly Collected and Credited 26

27 Transfer of Input Tax Credit 27

28 Application of Provisions of Central Goods & Services Act, 2017 28

29 Import of Services made on or after the Appointed Day 29

30 Power to make Rules and Regulations 30

31 Laying of Rules, Regulations and Notifications 31

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

36 Levy & Collection of Tax 36

37 Levy & Collection of Tax 37

38 Power to Grant Exemption from Tax 38

41 Demands & Recovery under UTGST Act, 2017 41

44 Constitution of Authority for Advance Ruling under UTGST Act, 2017 44

45 Constitution of Appellate Authority for Advance Ruling 45

47 Power to Make Rules 47

48 Notification No. 8/2017 – Integrated Tax 48

49 Notification No. 9/2017 – Integrated Tax 49

50 Notification No. 47/2017 – Central Tax (Rate) 50

51 Notification No. 43/2017 – Central Tax (Rate) 51

52 Notification No.44/2017- Central Tax (Rate) 52

53 Circular No. 27/01/2018-GST 53

54 Circular No. 27/01/2018-GST 54

55 Circular No. 27/01/2018-GST 55

57 Chapter IX – Miscellaneous, UTGST Act, 2017 57

58 Chapter IX – Miscellaneous, UTGST Act, 2017 58

59 Powers under UTGST Act, 2017 59

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

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

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

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

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

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

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

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

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

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

72 Central Goods & Services Tax Rules, 2017 72