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GSTR-3B NEW DUE DATES

    

Now the GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner

    

Tax Audit due date extension AY 2019-20

    

GST Council 37th Meeting Update

    

Corporate tax rates slashed to 22% for domestic companies and 15% for new domestic manufacturing companies and other fiscal reliefs

    

Fake Input and refund of IGST on exports - crackdown by DGGI and DRI

    

GST Council may Scrap GSTR-9 and GSTR-9C for FY 17-18 for small taxpayers upto 5 crore turnover

    

Changes in 36th GST Council Meeting held on 27th July 2019

    

CMP-08 due date for quarter April 2019 to June 2019 extended till 31st July 2019

    

Press Release restricting the last date for availing ITC for FY 2017-18 is illegal : Gujarat High Court

    

Budget 2019 Highlights - 05 July 2019

    

Transfer of GST amount from one head to other head (Form GST PMT - 09)

    

DGGST arrests one person for availing and passing fake ITC of Rs.16 Crore.

    

Notification issued to extend the date of blocking and unblocking on e-way bill facility to 21.08.2019.

    

Press Release of 35th GST Council Meeting held on 21st June 2019

    

Issues reported in filing Form GSTR 9C by the taxpayers : Advisory by Team GSTN

    

Issues reported in filing Form GSTR 9 by the taxpayers: Advisory by Team GSTN

    

New GST Return Transition Phase applicable from Oct 2019

    

Latest amendments in GST enacted on 07.03.2019

    

Recommendations of the 33rd GST Council meeting held on 24.02.2019

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Found: 1063 Result

S.No. Document_Date Category, No. & Dated Subject / Title PDF Document History / More details Add to Favorites
581 02-02-2018

Notification No. 13/2018 dated 02-02-2018 - Custom

Seeks to exempt Integrated tax and Goods and Services Tax compensation cess on imported goods from the whole of levy of Social Welfare Surcharge

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.13/2018- Customs New Delhi, the 2 nd February, 2018 G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with clause 108 of the Finance Bill, 2018 (4 of 2018), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), when imported into India, from the whole of the Social Welfare Surcharge leviable on Integrated tax under sub-section (7), and Goods and Services Tax compensation cess under sub-section (9), of section 3 of the said Customs Tariff Act read with the said clause108 of the Finance Bill. [F.No.334/04/2018 -TRU] (Ruchi Bisht) Under Secretary to the Government of India

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582 02-02-2018

Notification No. 11/2018 dated 02-02-2018 - Central Tax

Seeks to postpone the coming into force of the e-way bill rules

`[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 11/2018 – Central Tax New Delhi, the 2 nd February, 2018 G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2017 – Central Tax dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1601 (E), dated the 29th December, 2017. [F. No.349/58/2017-GST(Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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Section 164 - CGSTACT

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E-Way Bill

583 25-01-2018

Notification No. 09/2018 dated 25-01-2018 - Central Tax (Rate)

Seeks to amend Notification No.45/2017-Central (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No 9/2018-Central Tax (Rate) New Delhi, the 25th January, 2018 G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 11 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 45/2017- Central Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1391(E), dated the 14th November, 2017, namely:- In the said notification, - (1) in the Table, - (a) against serial number 1, - (i) in column (2), for the entry, the following entry shall be substituted, namely: - “Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital”; (ii) in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted; (b) against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: - “Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.”. [F. No. 354/1/2018-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No. 45/2017-Central Tax (Rate), dated the 14th November, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 1391(E), dated the 14th November, 2017.

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Section 11 - CGSTACT

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584 25-01-2018

Circular No. 30/04/2018 dated 25-01-2018 - Central Tax

GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .

Circular No. 30/4/2018-GST F.No.354/1/2018-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 – regarding. Representations have been received that certain suppliers are making supplies to the railways of items classifiable under any chapter other than chapter 86, charging the GST rate of 5%. 2. The matter has been examined. Vide notification No. 1/2017 –Central Tax (Rate) dated 28th June, 2017, read with notification No. 5/2017-Central Tax (Rate) dated 28th June, 2017, goods classifiable under Chapter 86 are subjected to 5% GST rate with no refund of unutilised input tax credit (ITC). Goods classifiable in any other chapter attract the applicable GST, as specified under notification No. 1/2017 –Central Tax (Rate) dated 28th June, 2017 or notification No.2/2017-Central Tax (Rate) dated 28th June, 2017. 3. The GST Council during its 25th meeting held on 18th January, 2018, discussed this issue and recorded that a clarification regarding applicable GST rates on various supplies made to the Indian Railways may be issued. 4. Accordingly, it is hereby clarified that • only the goods classified under Chapter 86, supplied to the railways attract 5% GST rate with no refund of unutilised input tax credit and • other goods [falling in any other chapter], would attract the general applicable GST rates to such goods, under the aforesaid notifications, even if supplied to the railways. Yours faithfully, (Mahipal Singh) Technical Officer (TRU) Email: mahipal.singh1980@gov.in

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585 25-01-2018

Circular No. 29/03/2018 dated 25-01-2018 - Central Tax

GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.

Circular No. 29/3/2018-GST F.No.354/1/2018-TRU) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 25 January, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol – Regarding. References have been received related to the applicability of GST on the Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. 2. In this context, manufacturers of Propylene or Di-butyl para Cresol and Poly Iso Butylene have stated that the principal raw materials for manufacture of such goods are Liquefied Petroleum Gas and Poly butylene feed stock respectively, which are supplied by oil refineries to them on a continuous basis through dedicated pipelines while a portion of the raw material is retained by these manufacturers, the remaining quantity is returned to the oil refineries. In this regard an issue has arisen as to whether in this transaction GST would be leviable on the whole quantity of the principal raw materials supplied by the oil refinery or on the net quantity retained by the manufacturers of Propylene or Di-butyl para Cresol and Poly Iso Butylene. 3. The GST Council in its 25th meeting held on 18.1.2018 discussed this issue and recommended for issuance of a clarification stating that in such transactions, GST will be payable by the refinery on the value of net quantity of polybutylene feedstock and liquefied petroleum gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl Para Cresol. 4. Accordingly, it is hereby clarified that, in the aforesaid cases, GST will be payable by the refinery only on the net quantity of Polybutylene feedstock and Liquefied Petroleum Gas retained by the manufacturer for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol . Though, the refinery would be liable to pay GST on such returned quantity of Polybutylene feedstock and Liquefied Petroleum Gas, when the same is supplied by it to any other person. 5. This clarification is issued in the context of the Goods and Service Tax (GST) law only and past issues, if any, will be dealt in accordance with the law prevailing at the material time. Yours faithfully, (Mahipal Singh) Technical Officer (TRU) Email: mahipal.singh1980@gov.in

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586 25-01-2018

Notification No. 01/2018 dated 25-01-2018 - Compensation Cess (Rate)

seeks to amend Notification No.1/2017-Compensation Cess (Rate).

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2018-Compensation Cess (Rate) New Delhi, the 25th January, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 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. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28th June, 2017, namely,- In the said notification, in the Schedule, - (i) after S. No. 42 and the entries relating thereto, the following serial numbers and the entries shall be inserted (1) (2) (3) (4) 42A. 87 All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles. NIL (ii) in S. No. 43, for the entry in column (2), the entry “8702 or 8703”, shall be substituted; (Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No.1/2017-Compensation Cess (Rate) dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 720(E), dated the 28th June, 2017 and last amended vide notification No. 6/2017-, Compensation Cess (Rate) dated the 13 th October, 2017, published vide number G.S.R.1282(E), dated the 13th October, 2017.

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Section 8 - GSTCMACT

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Section 2 - CGSTACT

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587 25-01-2018

Notification No. 09/2018 dated 25-01-2018 - Union Territory Tax (Rate)

Seeks to amend Notification No.45/2017-UTGST (Rate).

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No 9/2018- Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 8 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 45/2017- Union Territory Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1401 (E), dated the 14th November, 2017, namely:- In the said notification, - (1) in the Table, - (a) against serial number 1, - (i) in column (2), for the entry, the following entry shall be substituted, namely: - “Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital”; (ii) in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted; (b) against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: - “Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.”. [F. No. 354/1/2018-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No. 45/2017- Union Territory Tax (Rate), dated the 14th November, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 1401(E), dated the 14th November, 2017.

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Section 8 - UTGSTACT

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588 25-01-2018

Notification No. 08/2018 dated 25-01-2018 - Union Territory Tax (Rate)

Seeks to amend Notification No.1/2017-UTGST(Rate).

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 8/2018 - Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the central tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as are given in corresponding entry in column (2), from so much tax as specified in Schedule IV of Notification No. 1/2017 - Union Territory Tax (Rate), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4), of the said Table, on the value that represent margin of the supplier, on supply of such goods. Table S. No. Chapter, Heading, Subheading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1. 8703 Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 3 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those mentioned from S. No. 1 to S.No.3 6% Explanation –For the purposes of this notification, - (i) in case of a registered person who has claimed depreciation under section 32 of the Income-Tax Act,1961(43 of 1961) on the said goods, the value that represents the margin of the supplier shall be the difference between the consideration received for supply of such goods and the depreciated value of such goods on the date of supply, and where the margin of such supply is negative, it shall be ignored; and (ii) in any other case, the value that represents the margin of supplier shall be, the difference between the selling price and the purchase price and where such margin is negative, it shall be ignored. 2. This notification shall not apply, if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods [F.No.354/1/2018-TRU] (Ruchi Bisht) Under Secretary to the Government of India

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Section 8 - UTGSTACT

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Section 2 - CGSTACT

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589 25-01-2018

Notification No. 07/2018 dated 25-01-2018 - Union Territory Tax (Rate)

Seeks to amend Notification No.2/2017-UTGST (Rate).

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 7/2018- Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711 (E), dated the 28th June, 2017, namely:- In the said notification, - (1) in the Schedule, (i) in S. No. 102, for the entry in column (3), the entry “Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran]”, shall be substituted; (ii) for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “102A 2302 De-oiled rice bran 102B 2306 Cotton seed oil cake”; (iii) against S. No. 136A, in column (2), for the entry, the entry “7117” shall be substituted’; (iv) in S. No. 137, in column (3), after the words “used in agriculture, horticulture or forestry” the words, “other than ghamella”, shall be added; (v) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry “Vibhuti”, shall be substituted; (vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “151 Any chapter “Parts for manufacture of hearing aids”; [F.No.354/1/2018-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: - The principal notification No.2/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28th June, 2017and last amended by Notification No. 45/2017 Union Territory Tax(Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1398 (E), dated the, 14th November, 2017.

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Section 8 - UTGSTACT

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590 25-01-2018

Notification No. 06/2018 dated 25-01-2018 - Union Territory Tax (Rate)

Seeks to amend Notification No.1/2017-UTGST (Rate).

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 6/2018- Union Territory Tax (Rate) New Delhi, the 25th January, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 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.1/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710 (E), dated the 28th June, 2017, namely:- In the said notification, - (A) in Schedule I - 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “76A 13 Tamarind kernel powder”; (ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “78A 1404 or 3305 Mehendi paste in cones”; (iii) after S. No. 103A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “103B 2302 Rice bran (other than de-oiled rice bran)”; (iv) in S. No. 165, in column (3), the words, “to household domestic consumers or”, shall be omitted; (v) after S. No. 165 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “165A 2711 12 00 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers”; (vi) in S. No. 198A, for the entry in column (3), the entry “Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork”, shall be substituted; (vii) in S. No. 219A, for the entry in column (3), the entry “Corduroy fabrics, velvet fabrics”, shall be substituted; (viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”; (B) in Schedule II-6%, - (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: - “32AA 1704 Sugar boiled confectionery”; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: - “46B 2201 Drinking water packed in 20 litres bottles”; (iii) in S. No. 56, for the entry in column (2), the entry “28 or 38”, shall be substituted; (iv) after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “57B 2809 Fertilizer grade phosphoric acid”; (v) in S. No. 59, for the entry in column (2), the entry “29 or 3808 93”, shall be substituted; (vi) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “78A 3808 The following Bio-pesticides, namely - 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan” (vii) after S. No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “80A 3826 Bio-diesel”; (viii) for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - “99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood”; (ix) S. No. 103 and the entries relating thereto shall be omitted; (x) S. No. 104 and the entries relating thereto shall be omitted; (xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added; (xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806”, shall be substituted; (xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: - “195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers”; (C) in Schedule III - 9%, - (i) in S. No. 3, in column (3), after the words “derived from vegetable products” the words and brackets, “[other than tamarind kernel powder]”, shall be added; (ii) in S. No. 12, in column (3), for the words “groundnut sweets and gajak”, the words “groundnut sweets, gajak and sugar boiled confectionery”, shall be substituted; (iii) in S. No. 24, in column (3), after the words, “matter nor flavoured”, the words and brackets, “[other than Drinking water packed in 20 litres bottles]” shall be added; (iv) in S. No. 39, in column (3), after the words, “other Rate Schedules for goods”, the words, “including Fertilizer grade Phosphoric acid”, shall be added; (v) in S. No. 59, for the entry in column (3), the entry “Preparations for use on the hair [except Mehendi pate in Cones]” shall be substituted; (vi) in S. No. 87, in column (3), after the words, “and similar products”, the words, figure and brackets, “[other than bio-pesticides mentioned against S. No. 78A of schedule -II]” shall be added; (vii) S. No. 99, and the entries relating thereto, shall be omitted; (viii) in S. No. 137F, in column (3), after the words, “shingles and shakes”, the words and brackets, “[other than bamboo wood building joinery]” shall be added; (ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “163A 56012200 Cigarette Filter rods”; (x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel”; (xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]” shall be substituted; (xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “399A 8702 Buses for use in public transport which exclusively run on Bio-fuels”; (D) in Schedule-IV-14%, - (i) in S. No. 164, for the entry in column (3), the entry “Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]” shall be substituted; (ii) after S. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club” (E) in Schedule-V-1.5%, - (i) S. No. 2, and the entries relating thereto, shall be omitted; (ii) in S. No. 3, for the entry in column (3), the entry “Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]” shall be substituted; (iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted; (iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac/shellac]” shall be omitted; (v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac/shellac]” shall be substituted. (F) in Schedule-VI - 0.125%, - (i) in S. No. 1, for the entry in column (3), the entry, “All goods” shall be substituted; (ii) in S. No. 2, for the entry in column (3), the entry, “Semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted; (iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds)”; (iv) in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted; (v) after S. No. 3, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “4 7104 Synthetic or reconstructed precious stones”; [F.No.354/1/2018-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: - The principal notification No.1/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 710 (E), dated the 28th June, 2017and last amended by Notification No. 41/2017-Union Territory Tax(Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1397 (E), dated the 14th November, 2017.

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Section 7 - UTGSTACT

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