Taxmann's GST Practice Manual by Taxmann

CONTENTS % ' ! 0

Quick Referencer

I-11 DIVISION ONE LEVY & EXEMPTIONS

S N O I T I N I F E $

CHAPTER 5 :

S E C I V R E S N O 4 3 ' M O R F S N O I T P M E X %

CHAPTER 4 :

S D O O G N O 4 3 ' M O R F S N O I T P M E X %

CHAPTER 3 :

E G R A H C E S R E V E 2

CHAPTER 2 :

X A T F O N O I T C E L L O C Y V E ,

CHAPTER 1 :

3 111 135 157 275

DIVISION TWO TIME/PLACE OF SUPPLY & VALUATION

307

N O I T A U L A 6

CHAPTER 8 :

293

Y L P P U S F O E C A L 0

CHAPTER 7 :

Y L P P U S F O E M I 4

CHAPTER 6 :

346 DIVISION THREE

ACCOUNTING IN GST

496

K R O W B O *

CHAPTER 12 :

483

L L I B Y A W %

CHAPTER 11 :

431

S D R O C E R S T N U O C C !

CHAPTER 10 :

G N I C I O V N )

CHAPTER 9 :

539

I-5

3 4 . % 4 . / #

% ' ! 0

N O I T A R T S I G E R Y R O S L U P M O #

Y R A T N U L O V N O I T A R T S I G E R E K A T O T E L B A I L N TO O I NA T NR T OS SI R G E E 0R N O I T A R T S I G E R F O E R U D E C O R P L A R E N E ' N O I T A R T S I G E R F O T N E M D N E M !

N O I T A R T S I G E R F O N O I S N E P S U S R O N O I T A L L E C N A # N O I T A R T S I G E R F O N O I T A C O V E 2

N O S R E P E L B A X A T T N E D I S E R N O .

2 ! $ ) /

. ) 5 R E B M U . N O I T A C I F I T N E D ) E U Q I N 5

E M E H C S N O I T I S O P M O C F O S C I S A "

E M E H C S N O I T I S O P M O C R E D N U S E C N A I L P M O #

E M E H C S N O I T I S O P M O C M O R F L A W A R D H T I 7

E M E H C S N O I T I S O P M O C R E D N U S N R U T E 2

T I D E R C X A T T U P N I F O Y T I L I B I G I L %

T I D E R C X A T T U P N I F O T N E M N O I T R O P P !

S E C N A T S M U C R I C N I A T R E C N I # 4 ) F O Y T I L I B A L I A V !

R E K R O W B O J R O F # 4 )

912

CHAPTER 29 :

N O I T A R T S I G E R F O S C I S A "

924

CHAPTER 30 :

850

CHAPTER 28 :

779

CHAPTER 25 :

795

CHAPTER 27 :

783

CHAPTER 26 :

771

CHAPTER 24 :

737 CHAPTER 22 :

753 CHAPTER 23 :

719 CHAPTER 21 :

656 CHAPTER 18 :

697 CHAPTER 20 :

681 CHAPTER 19 :

650 CHAPTER 17 :

586 CHAPTER 14 :

605 CHAPTER 16 :

593 CHAPTER 15 :

571 CHAPTER 13 :

I-6

DIVISION FOUR REGISTRATION

DIVISION FIVE

SPECIFIED TAXABLE PERSON

DIVISION SIX

COMPOSITION SCHEME

DIVISION SEVEN

INPUT TAX CREDIT (INCLUDING ISD)

% ' ! 0

$ 3 ) R O T U B I R T S I D E C I V R E S T U P N I N A R O F S N R U T E 2 S N R U T E R 4 3 ' O T N O I T C U D O R T N ) 2 4 3 '

" D N A ! 2 4 3 '

2 4 3 '

" 2 4 3 '

T P E C N O C G N I H C T A -

N R U T E R 4 3 ' W E N D E S O P O R 0

R E Y A P X A T L A M R O N R O F N R U T E R L A U N N !

R E Y A P X A T N O I T I S O P M O C R O F N R U T E R L A U N N !

N R U T E R L A N I &

T I D U A L A T N E M T R A P E $

T I D U A 4 3 '

3 $ 4 E C R U O S T A N O I T C U D E D X A 4

3 # 4 E C R U O S T A N O I T C E L L O C X A 4

T N E M Y A P F O S C I S A "

T N E M Y A P R O F T I D E R C X A T T U P N I F O T N E M T A E R 4

R E G D E L T I D E R C H S A C C I N O R T C E L E F O T N E M T A E R 4

1338

CHAPTER 49 :

R O T U B I R T S I D E C I V R E S T U P N I R O F E C N A I L P M O #

1331

CHAPTER 48 :

1289

CHAPTER 46 :

1321

CHAPTER 47 :

1261

CHAPTER 45 :

1247 CHAPTER 44 :

1220 CHAPTER 42 :

1174 CHAPTER 40 :

1233 CHAPTER 43 :

1198 CHAPTER 41 :

1171 CHAPTER 39 :

1090 CHAPTER 37 :

1055 CHAPTER 35 :

1154 CHAPTER 38 :

1083 CHAPTER 36 :

984 CHAPTER 34 :

941 CHAPTER 32 :

967 CHAPTER 33 :

930 CHAPTER 31 :

3 4 . % 4 . / #

I-7

DIVISION EIGHT RETURNS

DIVISION NINE

AUDIT

DIVISION TEN

TDS & TCS

DIVISION ELEVEN

PAYMENT

3 4 . % 4 . / #

% ' ! 0

R E G D E L Y T I L I B A I L C I N O R T C E L E F O T N E M T A E R 4 S T N E M Y A P N O S U O E N A L L E C S I S D N U F E R F O S C I S A "

S E R U D E C O R P D N U F E 2

T N E M S S E S S A L A N O I S I V O R P F L E 3

S N R U T E R F O Y N I T U R C 3

S N R U T E R F O S R E L I F N O N F O T N E M S S E S S !

S N O S R E P D E R E T S I G E R N U F O T N E M S S E S S !

T N E M S S E S S A Y R A M M U 3

L A E P P A T N E M S S E S S A L A N O I S I V O R P F O N O I T A Z I L A N I &

E R U Z I E S D N A H C R A E S N O I T C E P S N )

T S E R R !

G N I L U R E C N A V D A F O S C I S A "

G N I L U R E C N A V D A R O F S E C N A I L P M O C D N A N O I T A C I L P P !

G N I L U R E C N A V D A R O F Y T I R O H T U A E T A L L E P P !

1621

CHAPTER 64 :

4 3 ' N I N O I T A R T S I N I M D !

1629

CHAPTER 65 :

1608

CHAPTER 63 :

1568 CHAPTER 61 :

1599

CHAPTER 62 :

1531 CHAPTER 60 :

1522 CHAPTER 59 :

1515 CHAPTER 57 :

1493 CHAPTER 55 :

1518 CHAPTER 58 :

1509 CHAPTER 56 :

1481 CHAPTER 54 :

1420 CHAPTER 53 :

1383 CHAPTER 51 :

1403 CHAPTER 52 :

1376 CHAPTER 50 :

I-8

DIVISION TWELVE REFUNDS

DIVISION THIRTEEN ASSESSMENT

DIVISION FOURTEEN

SEARCH AND SEIZURE

DIVISION FIFTEEN

ADVANCE RULING

DIVISION SIXTEEN

DEMAND & RECOVERY

% ' ! 0

D N A M E $

Y R E V O C E 2

Y T I R O H T U ! E T A L L E P P ! O T S L A E P P ! L A N U B I R 4 E T A L L E P P ! O T S L A E P P !

T R U O # E M E R P U 3 T R U O # H G I ( O T S L A E P P ! S L A E P P A N O S U O E N A L L E C S I -

Y T L A N E 0

D N A S D O O G F O E S A E L E R D NT AI S N EA RR UT ZN I E I SS E C NN OA I T Y NE EV T N E O $C S E C N A Y E V N O C R O S D O O G F O N O I T A C S I F N O #

S E C N E F F O R E D N U S C I P O T S U O E N A L L E C S I -

S E C N E F F O F O G N I D N U O P M O #

# " ) R E D N U R O T B E D E T A R O P R O #

S E S A C N I A T R E C N I Y A P O T Y T I L I B A I ,

G N I V A S D N A L A E P E 2

1911

CHAPTER 79 :

1919

SUBJECT INDEX

1900

CHAPTER 78 :

1877 CHAPTER 75 :

1893

CHAPTER 77 :

1886 CHAPTER 76 :

1867 CHAPTER 74 :

1840 CHAPTER 73 :

1818 CHAPTER 70 :

1829 CHAPTER 72 :

1824 CHAPTER 71 :

1806 CHAPTER 69 :

1720 CHAPTER 67 :

1775 CHAPTER 68 :

1689 CHAPTER 66 :

3 4 . % 4 . / #

I-9

DIVISION SEVENTEEN APPEALS

DIVISION EIGHTEEN

OFFENCES

DIVISION NINETEEN

MISCELLANEOUS

C H A P T E R

LEVY & COLLECTION OF TAX 1.1 RELEVANT PROVISIONS OF THE LAW

ND ON A S E Y I T L E I P L TP I I BS U AO S I L PD E XMX AOI 4CM

C E L L O C D N A Y VN EI O ,T

Y L P P U S F O E P O C 3

DH A T E I RW

TI F RMS SO E4E TR C ROHG !O3DE T ' N TM N EM#U I TLED A R HDED N T ON E A H E H F FS A T T E T C O R U T A I R F S OH R E NO R OPWH E E P NE M 4D RI OB D N NO I T SOCTNSU D S C U I N A T OO EH NE I C S E H R R ENMAPT H E S E E E CREH G TD DI B N N E NHD I S4IYN UWN L A OT I A H PC U DY T L EB N EP LYO A R T L CI O A I PT E ODE T R I N F S OUA N R T PSR EIO lC R R@A F H E!T OE OMPD CRE Y B 4 S L E S NT R3I T E I A C D 'HE C L EEE CRN R H I3I N M I A A T H D E T I R S lS VWWO E E I TT NS DO W OA C APA Y I L CNNE L ML T I E P E P T I N E EES P HT N H lA B E M UTS T ET FO SARS @O F DS S E A O N S HI HL YT EI SMS NTN H U T E S L T C L4O O I S 3 LHEAA T I S L N M X S I A F'V I NI I % O I V T OAO E H YR RGR L L E NTPRP A E V R ORET R E E E H I P E NWN T DT AH T A C EOH LH C NL T EU 'HT !S ACO

S GNENYI HUG NIT LT I I E N NE N O S I I I ) T A D R TR GWE O N EC F OE NK AC I RT IO CR R S, E ! F O P H L LP 4 NA E 4 T O HI GMNT 3 EIEN ' HTL C V Y CA EEN ER I V E V I E H OA E VL T E WN B E H SA P L T EIDE O XBC CDL A R S EUGAX T @ T T OR OI AT S S F T H E A I YD ST AV ED ENWIEHN V T L BOAI L SA T A I DCLCC N S E A L Y T O Y H U L I L P T OETNA L I PN HGROC E E SR U XI l DA SE S@ EI A S NT R D E UYB4E E HD VS3H N I T EH EO 'T L HI C GT F O T D I O T C NY N H I A R A L H WYT E G V T S NYD L Y ER Y NINRI T E FD ADAOV R NT ION KOWI C CEU AE CC L I ASO K T AFU EOT HPT ODOT R T ATUN DT NL RAR A SDPC N E O El A AH GT DI WN RT I TN S I OR R E X RG E E OS HAD NN I F ) ITT

R EO BJ OA T TM N N AA I T R T R OE PC MS IA SH I TY I L P HP T P U ES DF NO I N YO L I P T I PN Ul SE FD O SE NH O4 I S I E V M OI RT PF EO HT T N I HO T I P WS I GH NT I L T A EAS DST U N EO E R I OT M F U E E AL "C E

Description De- Form scription Rule Description Section Section Section Section in in CGST in IGST in SGST UTGST Act Act Act Act

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

Para 1.2

Y L P P U S F O S M R O F L L ! E D A M E B O T D E E R G A R O E D A M N E H 7 N O I T A R E D I S N O C A R O & N O S R E P A Y "

S S E N I S U B F O E C N A R E H T R U F R O E S R U O C E H T N )

[Please note ‘To a person’ is absent]

SNSN T T OAON N I S E I D S A S O EU EU B PR LA O RCS N T WESOI H N S T4O CT Y C ON L N STE O IDM AEE T ME L M A E L R I S E EG U T H E E TR O H I F4 T T O U N E3 A E ' C H N OE Y T H R YT DYN E E V l R AAE F E S M D I I B T N NU TE A O S ) T VT S E EA D R H E A YT L S E T PD N N PT E UO E ENS N MI O@N O ET LCYE N S EE AB R O O SET F T BS DEO C H I ANT STT O A F LMN I L A N R D E NEAR S A ETCG E N EE H HI R T W R E Y F TL HI S O APTH T HPTT A T U UH N S@ ST / I )

‘consideration’

‘in the course or furtherance of business’ a

Y L P P U S E B O T D E M E E D S I R HE CP I H S WA S N O I T C A S N A R T N I A T R E C E R A E R E H 4

Schedule I.

even

N O I T C E YS L P R PE UP SS EA B O T D E M E E D S I H C I H W S N O I T C A S N A R T N I A T R E C E R A E R E H 4

when there is no consideration

prima facie

even

D E T A E R T N EO BI NL T I LC DAE EHS lSE R T I C U P EB S PY A SL SP NP OU I S T C F AO S A NI AR R E T T I RR OC SE E H I T T I L V L I A T L C l AL U NF I A Y T A R E CM EH R G A U O EH R T E L HA T H RC E I HH T W R U &

when it is not in the course or furtherance of business b

Schedule

III neither as a supply of goods nor a supply of services

1.2 SCOPE OF SUPPLY v Y L P P U S h N O I S S E R P X E E H T T C ! S I H T F O S E S O P R U P E H T R O &

Section Clause Provision of law

E SRS NOR AEU R DO T C A EME L A H LT S A SS N A OI HPN CSO UIR S SDE RP HO T O EA BS RAY OEB SLN E O LI A CT T I A V N R R EE E R D S I RES OC N SNOS DECS OC E A I OL N RI G O S EFU FG O NEB ADF HAO C E XMC EEN A RBR E OE T T H R T A DR BEU EF R RG LE L R ! FAO

includes —

forms of supply

“ aa the activities or transactions, by a person, other than an individual, to its members or constituents or vice versa, for cash, deferred payment or other valuable consideration. Explanation.--For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;”. - Inserted vide clause 99 of Finance Bill, 2021 dated 1-2-2021 updated as section 108 of Finance Act, 2021

SO I TS C ! 4 3 Y 'L U #* ET HS T FE O H T NM OO I R TF C T EC 3E F FF O E H T I NW OY I L T E C V EI S T C BE UP SS O NR I T E R D EE S T UE R AS L C N I WG EN I NE !B

It has been made effective from 1-1-2022 as notified vide Notification No. 39/2021 – CT dated 21-12-2021. aa

8 ! 4 & / . / ) 4 # % , , / # 9 6 % , ( #

ST YT L IN P POE UTM SLY GAA NUP I D D V I E L V R O I R VDE NF NI I S E NND A ON H I S T A A C AHC T S R NE RO AH F R T TA ROS O R SNE V O E I S EN T R I C E O V I I I VT P T A C YRR O AN E NASD O TS I N XYE N ABU O S T T IC FET C O E SL I NB YV VROA E E CU LSR L ERO A R UOSV SSRR NDEE H EOBT OOMO G T ER FM SO O A

T T F R S S S S Y E E Y AY D N N H 4 S E E X D R A L T CER I N EC OCIS A E B YLOOEPD H I I E UHE3ICO N A T N V I ' VPEPPOO T CAITT T BA A XVNPSRN RVI O EPC SCO I R E N I M E G U N R P A I E O L O S S SP L R T MN& ES I OA E SNI S S AALI E U F E O S O@ R I CTET UO E T R O FSTO HM B A T T N E P B E D R SX O A RE F A O LEL Y O A RH MNA UR I NEN ELPO MRC R L L O T A R B B H E O T V O R OT ETCF WP T NLAUC AUP RIY I L T E I S O H O P L T O P A PECE T X P O N N R A S N T S H R R C P W F S U PO AYO PO E A R H OA CS YCOE N E E T O 4 M AN E C U N T HH UE l S IS PS3CLVSGSI( A U N L R E N E E D OT4 MH S I T T N ES'EELHIEN OOE N A S T E S Y N W D N T I O O T S N L TO H E G E CT Y Y R AAN I S N T A N I T NI N L L NG NR CAO SR SN BA I I EDPOSO S E AUI N S OVH U N S R A S S I N P E NE C S Y I UI NNEC HD I I LAAITB FET UL I I D D T A T I E D L A T B O V OR T AO S R R EL R OSE P @ YI I EBRI I E E N T V P O F S E O T L E T E R E MA SNS E E OOOA PL IP A H E2M S G M C S L S N C N NN PL A DEC ! OO T A YSER DI R U I I I S O B I I C C U A AT C N N A T $ N E T L O ElOPHFLA IN SS )T LT SI CES E MI O Y E C D T L E M A I I A N E M4T Y NDEROS COCUN H/T R O 3 I R D RH V O T D T T A A A E H V Y E E A F E R R E I E C I ' L R T L S S L E R E VST E P E H S V N I H A S R P R E R 4 N E R H I T I B T V A O A PEXR TEDNS R E T OERSD I E E V E S F UWAE EHIIF U3S HE I N I Y L N SOTD HTSEO F'INTPHTEHOI I R C A N 4 R T @ N R T T H T H P H F A O T R O R T N R U O O 3 A E T R AAS I O S E T P RL WR M E UNEH T CN I O OE S 'C S E LDAU I D E C T H R I Y D I P E T A S S E N GGDAV BD DDR EAN AI N A E S N R M O N N R G T N R O NSEE T I E OE I UPHN)EURUNR AAH S E NlI(E O N T F A I R E O V PE E H C U T I H EE S E T H T X R K S T VDC SSEH CUE T AT AEAIC E E V A H P S I E E T L E W R G T H ESH CI IC H RTCCNTT MRE E I M N O E H E T A O G L EA E C W OS W M IV G THOAL NVT U B A F T P N T R( ESHHRF O U T D F E T E D Y O A S T I T M R O I A EE L O S O T C L E S N NGC T H X YIDT EH ON OT I I R NAR H O N S EV F 4NA AWER AE TVRORO T NTSEIAOEP VOCP BW I E E O@ E N T DNUHKSPH GIP M AO E A N @ N N L S D D T R C T T E E N E T CM X L XAN OE AU I E EEN V A NL V, F3 H NST AI T AE SAO I E D 'A E AA S R ) T IRPS

E D A M E B O T D E E R G A R O E D A M ) E L U D E H C 3 N I N DO I ET lA I R C E ED PI SS N SO E I C T I A V I T T U C AO H ET HI 4W

S E C I V R E S F O Y L P P U S R O S D O O G F O Y L P P U S S) A ) DE L EU T A D EE R H T EC B3 N OI T O ST E I D T I E V R I R T E C F AE ER HS 4A

E S R U O C E H T N I T O N R O R E H T E H W N O I T A R D E DN I A S NS OS CE N AI RS OU F B SF E CO I E V C R N E A S R FE O H TT R R OU PF MR )O

in the course or furtherance of not deals with import of goods)

other

vide Notification No. 9/2017-Integrated Tax (Rate), dated 28th June, 2017

than

T C !

T N E M D N E M ! 4 3 ' # E H T Y B

N E EY BL U S* A T HS S I H F T E R R E VW E W O (

Omitted

(please note - this section does

business.

taxable event

inward supply b

prima facie

outward supply Note:

Para 1.2 5

Section Clause Provision of law

EY CL NP AP DU RS OS CA CR AE NH T I I YE) L D ) P E PT E L UA U SE D AR TE EEH T BC U L3 T L I N T A I S NHO OS T YD CE E SHR NTR O E I F E T C R ANS S OA NI ATS C R E EC T I RSV OBR SUE S E S I FF T O I O V SY I T N C P OL AI P SU NV I I A OS T RR R PO E S CED HO ET R O E HG HI T F 7W O

T C !

T N E M D N E M ! 4 3 ' # E H T Y B D E T R E S N I N E E B S A H NY L OU I * S I T V S O R P F E SR I H 4W

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

TE N H ET MN NO RT I E A VC Ol 'T I EO HN T Y B Y DI F NC AE P !S L I C N U SO N# O I S TEA H C T EF D S E T BOA USE N SO R T FT I O E A B SD NN O OE T I S E MR I V OMA ROT PCA H EET HRS E T N OHO T T I T TNC C A EOS J YN B A UAR 3MT R O S E C I V R E S F O Y L P P U S A S A T O N D N A S D O O G F O Y L P P U S ! S D O O G F O Y L P P U S A S A T O N D N A S E C I V R E S F O Y L P P U S !

SS DFE K NOI S TA AI TI D SR K OM SWM N A A O MGMD = NNOE I OICP L U D SI DS EI AP A I L RSEV P T PONA AFOR ENX4 O A T 3 ; ST A A I R E ' H E CT L 4R U E N 3 D $ E 'AE S E RE TB A OR P HTT , T OSWW TNT 4 L NOA3 E L H D E F L DTN' RU I U E N NO OY O C R BO OS P I SAT T IE I H D A T R T E EC S PEGU I M N G F EV I O R N T S I A C C O US E C ASR N N CEI ESN C EX D EA A BE BWM D YSN DSX L A A A R E A HE R T W S E Z UGT I SM MR NI I E AHN= EZ A T R D I S O T E N I N D HN AS N AM 7S AA; b

S ETA NR N RA ER E E VYMH OENT H R I 'T E E LHV N A COD R I ' T E H N T EA EWH E # T N R I YT EY BE HT T I B YR L O L BH A H NT S EU SE KA LI C ALEI C V A T BN R R CY E E U O S A DL OF NYM# O U N S E Y SAAH L N R T P S OOE FP I O I TT TN U C ISS R AEO N A S OR NMHI ANTT O A U R R T E ADN S RVCND OOI LEO S'BMO E U EP I MG TT I F A O S V T O C A I 3 T E Y D C R L AAEE P G P HTA HU T CNG UEN NS 3MEOA

D E T A E R T E BR LO L A HS SE C )I ) ) V R EE L S U DF EO Y HL CP 3P U NS I DA ER lO I C N ES PD SO SO NG OF I T O C AL Y S P NP AU R T S RA OS SA E I R T E I V H I T T I C E !N

N O I T C E S B U S N I D E N I A T N O C G N I H T Y N A G N I D N A T S H T I W T O .

Section Clause Provision of law

Union of India

- Gaurav Yadav

6 Para 1.2

notified

LRSM RRDNA CT NI OGYO O O I E N A L M I = O F F F O N M I E C E R J I D T C R NNE SS OR C NME IG AO TN ONE A ! A U R T N I T N T N ON T FNU I N I SCED SED4FASA T R M A E E%O N ME3SE N T ' E R RO C X E A A T D EN I I CS A I ECME S OI V ET T ; EFDCI R R S V L E N Y G E N DR P G R D N S O A NA API E OES TOT CS R F S A P D C @ T N S I D I OS NF O=H S (N YII A R S A A EOSY A B S BIP R S HP AL R A Y P STE D M-SL TPL A P E L F E A ; I CNAPR 'AAI UE O H P T H A R ) C N I S UEF C) E RA V NII NI LD (A ESVO T NTO3L O T L P I EBN S C CG) E U T P A C I A A R&MF N 2 T AD EI T 0 D R N ! N'EENETEE A H D A M L E N R A ! SE T I CE YMT OMR V TE 3 E N D NREOSE M M I F K A AERRTL REOSC R P'0PUPO N E I E D OOMW L O R MYN D , T P G ECP N 4 OBATGI A S N N CNTA I MDRUEAU 3 B E N Y UE A E D L YE CR ' GR L LP LB I L C ROI L O NE MP I K R S A I RW DE D PPCRSAE M N V G E L A D O P R T O U O VC N L N ME C OI HF SA I HA T AA E NSS VI CS I R I E EW MA SG CEDNEY 4 $ A R N T R T A C I T 3 T T I I NO CR A O E V ' ARDAGFNVSD I BT CPNROOERT T E A E R C I C R O S OA L NPF DNNP AT = P T O P O O T D P0I DT I #I AOEN EN N A0T M N C E C A 0 CA SO ENAO S O U I I EORI SMAYT RRRS E RLEV C ; L E T T I E P E R O EV P N S V E OE DSI DEI N HE S P R O S A O3NO ROGS F UO R 7@ D# PT AAS AUCT

- Prettl Automotive India P. Ltd.,

D4 L 3 E H' TM SRA I E EO= TDL C I NBN GUAN N XA S A I E T M MC E X I AV R A GR A T ED ES ; NR N I A A L E N R D =T ON H S U A E R ID ; A SE EH R DE ORA OV .NOO G) GC L N 2 I E A D BA ! T IL ! G LE I I D W( R G E NGD , I NN 4 Y I L MU 3 P P D ' UAE SGI F I SES N I S I L A TN L N C O A E 4 CS I R 3 L DA ' P POH AOC I EGH = E R W4 E T T HA 3 C H! 7T ';

- Amogh Ramesh Bhatawadekar,

T NNA EOH MGT OND IE WL T UO ORN T ES SC I E T CN) A I V V S D R E I E AT S I S V LK I A T EC I C EA NSS ATT I NN I AN F C O I DL X NP A APT L!Y A A CE P I SO D EUT B MA E L B LDA A N I G L S EAI L E T CI SN DE R E NL H EI OT T VE X ELH A W TU S O UXT RES T S T A G N N N AI O I CI V T I L S V P E R PU U !S Q

R Y L E P T PR UA SB @ E FC O N NE OC I L TI I N E lS A EE DL ER HE T F S FN O A AT R I R E E T L I A R S C EF HO T M LR L A O F SE L l H L L T A U S FNO I HY P CL S I I PD H PD WU NSN ONA I E AG T C HN ATA S R NE H AH C R X TE 4O E R O F E R E H T W A L 4 3 A 'I D EN H) T F NO I N DO EI NT U lT EI T DS NN EO E# BE TH O T NO ST A E HC N E E L R A E S @ F E MR RA E T E V EA HH T ES CU NT I E 3 L

Sale

8 ! 4 & / . / ) 4 # % , , / # 9 6 % , ( #

DFTNO NONET A E L E M Y I L P OB DP I I C A PE WI A L U R LS O TM A O O G@ATN N T E C ET I O CS L LNN IN GU N A S TA NS T I N I ET S T = I AM R A TNSC T X S A I I O L A L CAP I N T I C LP L A AOP A I F DPC RSAN S= OU T RAC F N E H NT VIA ; OTOFF A L S N I E N T ; E G / A ARD E N R COI R E I E E V L DP " C O N I ) N P RE S T S NA PL E OF O 7 NI CON EV T SO YE F R I O NT I T E 2 AI C T H V ! EI T EI S O ! H T GC RC R D S I AE A E HHDHNI CCNWAT I L V RA TUUO , I 3 O DFU T 4 E C NE NSXA3 E SCI E NFESS' C T OAE F I I D T O V DS N R S S TI O E S A R N S S O X AA E YV A CR C I T I N I LE V V AR P Y4 HR A3 PT FUP EO AO S S ' All Forms of supply

N E H T T I S A T C ! E H T N I D E N I A T N O CS SW I O TL A L O HF T S vA E L D A S E h N Fl O E ND S OI I T E I L N A l3 E DD O EO HT 4S S D O O G R E H T O R O E R U S A E M T H G I E W Y N A N I Y T R E P O R P F O YYN ML BE RP E PDE T UI EB S ESL A H P M T PH RU HE Y S GT L SP UEI P OHH HTC U T TIS NUH@ EB M VRWR YT E %E L HP T E PF O T UO O NS E .AF P OOO T C NSS OM E SRH D R O E E PF4G E R OES A T NOxL N NOHOE OYTT SB Y N L R ENT E SV ON PE S E T A R EA C S E NTR l PI OSE N E VEG L YA OH I "S CT S

E L B A U L A V R E H T O Y N A R O F R O T N E M Y A P D E R R E D F N E DA R O F R O H S A C R O &

F O S D M O E T O S G Y R S E R H E T H O T R O O Y E N R A U R S O A E M M E T S T Y H G S I E E S W A H Y C N R A U F P O E R I H E H T N ! /

R O F O R N O I O T A C E H T O P Y ! (

mortgage

R O E G R A H C !

But does not include

transfer

Includes

Transfer

Means

N O E G D E L 0

S D O O G R E H T O R O E R U S A E M T H G I E W H C U S

R TE C H AT R O T N OR CO T AN FE O EM CY NA AP UD SE R R UR E PF NE I ND AH HS T A EC S R I WO RF E H T N O O I T A YR NE AD I NS I N EYO HTC R T E E NP L B OO A XRU APL T A FV AO

N I R O S D O O G S A R E HA T F E O HN WO I T U C E X E NE I H YT T R N E I PD OE RV PL FO O V N I M R O F EE R HH T NT OO XE AM T O AS

works contract;

goods

transfer

transfer goods

S N O I S S E R P X E E T A N G O C D N A S N O I T A I R A V L A C I T A M M A R G S T I H T I W v E L A S h h

Para 1.3 7

- Swayam,

1.3 TYPE OF SUPPLIES

Definition of ‘sale’ in Constitution

another

consideration

pay-

ment by instalments,

Article 366(29A)“tax on the sale or purchase of goods” includes -

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

SS SSI E 2A D A HV) T OHW W ! OTN H D Y G C L O BI I E N H S H I SI W D C YAE T N #A WD R O 4HE I T E 3TP T C H A R OA T U UR RT T OPT I N ; N S # F E O Y TE T EOC C X L H R AR E T ST E F E KA F RK HS RH C A NO N I L AWT U H U O C$ WR 4 T I E T N DAH R E O NFT A L PN AO A FS =WO EN A HA A N T ' E L OB SN N I A T O WI 2IUT # H T CD ST 3CE I I E XEE W F H F EMM 4D E E EEO C EHEC A HTDR T 4 F E NN V S I E E O A L M D W #A Y E L T T 3SVDC N L A R E O E U V T R MI O O NA # D NI Gannon Dunkerley & Co. Madras Ltd.

R NNE I OP I YT T US R E CA PE N OX O RE I PE C T FT H E O RN S I E Y F S T R ! NE AP R T O ER N HP O T ST EA I L EB C E DS MAE IVI O G H F I EMS T I R S W A 4ML D 3IC A 'Y E N N EAER E HFB ) T O ) RESL E E SAU DO HD NP TE URC H UAC RP R E 3 T VEN F EHO O WTC R OO K FR (S DOA OWR OFA 0 GO

F S OA O T ED M L E TT E I T T A S E E Y R HT S T Y S EI N R T A I E R HW O WA E L EF S S A O A H H C N CO R R U I T UC P PF I E E R Y I R H I B H T N E H9 O T I WD E SR L R A E EF F D O S N A R T ET S UO AN L S C I BS UD O 3O E GA L ES HA T EY HB T T NN OE XM AY T A AP

D RE UR PR E YF NE AD RH OS F A C R O F YD NO AR I N O E I PT A DR EE I D F IS I C EN PO SC E E HAL T RB OA FF O U L TA O NV R RE OH RO T E EHR T HE O T T NHN OWE XEM AS Y T OA APP

SL E DA U OHD I R N E E O H PI C T DA 3 ER F I FEO EI D C I HE S T N PO FS O A ACR REA L OB 0 F R TAE U O L P NA S RV EO A M R N R E O IE H I G HT T ET C R EO E 4HR S 3WO ' T N E E ! ES HO M T PY RR A E N DUP O P NY D I ST UN EA C R E RAR D E E E3 RF I VO F H E EF I T SI W DS W O HL A ( SC D A A CNE YR ER E) NO B) AF

T N E M Y A P D E R R E F E D H S A C R O F F O YE R NE N AH O I YTT B A R E D I S N F O O C E L B A U L A V R E H T O R O E H T N O X A T A

E E VSDR AANA HDAS ERN E TT O I O L I T NAP R C OPA YP US AR SN OE MC A R NHT T WI ANT HH L C AO U NF BS I HOSW CRAO E I H BN. U WMG S D SEEO E MBO S EG A ES CH NF EO STS R E Y E L VSAP OUNP CAIU C E EV S BA E E HH EL T A S D F USL S AOUOE T L O T N C L WE A BD I S UENPD T I O 3N C I E T E UA M R OI E C EE MO HD AS T

ND EA EE BR ) S) A E HL U D E H C 3 F O A R A 0 ER ME IP G S EA R 4S N D 3O O 'O I T C EGE HFS T O R Y E L DP ! NP UU S R@ E SN HA O T I R T DC UEE &IS F I S H S T A I L W C

RM YRTD OO NEOE N H R AT YH R R NORE W E O I F VO RY E I ONRD LT E E AH DN TH RE S O OH A S H RR DWCC EE F R S U O O NP S A YOKF E NFN SD R H I E AGI N R BTT A ND E FI LEYE O CNL E I AHBD T Y TB V OH R SA NR I G A S D T E NO M P AS A I R RR O S O K S E A OD AGI Y R I MEL YS O NL SP O N F P YNO I FO P TP ON O OHU P YR UCASTS AEMSEFRFR L E O H U O B O WVS P C E A E Y YONUU ES R O S S L H BT A E HV ACEA TC V R I YR HNE L R B WAHE UE H S D RMWT DPR U E O A O E ENHGR O F D N S NO HA RI GN N T OT T A NMFAN EAR C E SYT O EI O LH LXM H RC XE P O T I AH Y PC T T T A FUU R TA N P O AO SS I

TRANSFER, deemed to be a sale

goods

DELIVERY OR SUPPLY

goods

such transaction

Note:

‘supply of service’

right to use

transfer

Note: goods

State of Madras

Interesting fact:

service

goods

supply

Note:

unincorporated association or

supply goods body of persons to a member

Note:

right to use

transfer

delivery goods instalments c

‘supply of service’

8 Para 1.3

Note:

8 ! 4 & / . / ) 4 # % , , / # 9 6 % , ( #

D Y L B E H S N A E H E N B O I S D I A C D H EE D T H T A C A D I I HA L H W 4V N SV= I T C L Y A E R T V # I N T O 4A C 3S L G I O T E S L N Y I L E A T N I V R # I E T #C E PL E A3F F S E EO N T S E UT N E AU B L C ; O E BM S U U A 3A L O C T S T I O H N T

OTE NT NEO CM OHI ! S A CTT I I S E NE I S H F C I E T N T T D C A R A A ETE! R HE H HO T T Y T P TE C EMD HA T AT E IC F R R AE NO EI E L HT HK T P PA T C T E R C N! E R EA O R T SI I BCG D N P A E SYIFH E N AOOT I DW T A SC N TESI !TI A N T E DAA HA OV OH C T O SMS7 vB I E A ESD L E A A T E N D DI S O WN Hh E E NTE T N FI R N N OE O E MH A T E L P GMATHNX N T WOE D D I I T NOE I T T S S N NA ENI E A I HF MSA R N E AATTEO T LWNEDT N I O T A EI I T A HN SNCCI T I O C I ! E F I L ENE TT A A R ID U S PA HI T FPGS T 7S OAAA ENYE HIAL T A WWS DOYF ENB O S S DSW A E N E PA CI I V NTV RR EC E EU B!SP E G FH N OT I Y V L N AEP I P H HH T UI TTS N W N TE EI A MHH M DTT NO O EBWC T MDOO AEHN S N LA I OD A L NTTU ONOO I O G T CDW U T vL S I E UK T L S OI N A NS WR Oh CFTD D EOCN HN!A T O EI D T O T I I N O P I SF F EF E EH $D TO

YST O L A T HE H C G N R I E R E F ES R BN E F NAE RR AT C@ A T IME RV EE L A A TH S ES FH O U T ES T S E AL A CRE NE R I O EVF VEE OWR BOE A(H D T ER W EA NF I SLT A T N4C B A ! 3 OR 'Y T G@ T NAER I H E D OT P SN NL O AA IR T 0 S SDF I R E EO DENR l L NA EE SD U@ F S ET NN HA EA T HE R MTB4 DTE OI OH RA &S NT Transfer

S N O S R E P G N I V I L R E H T O E R O M R O E N O O T

F L E S M I H O T R O

D N A S N O S R E P G N I V I L R E H T O E R O M R O E N O D N A F L E S M I H O T R O

T C A H C U S M R O F R E P O T S I v Y T R E P O R P R E F S N A R T O T h

F RNOO OI T E G S NRN E OEI I H I T D T A O GL A I NE B C I RR OH E ST O S C O A R S N O N RTF O OUN I T YBII A NTGC NO AOI PNE S S MRB OO A CDES M E AEII T T A N SR EA E OH P DP TM URR L OOO C CF C NN I I WY RAB NE LR OH ST YO R EN E PHAO TT GWC Y ER NSF T I L E F V A A I P L UL O DL NI R A OV P H I I T SFS D C L O N D EI A E U S R F D SONEI I F I S YAN H V T I T D N D AN OOR NB CTI )

FDY O EL EEN VNO I T E C EW PO SS R E 4 P3 E' HH T T MI W OG R F N R I E L A TVE C ED !WE YOR T (A R E E P W O R EO 0 CT N F S I D O E R I T E M F I S N L A TN R O CI 4 ! S F 4S O U C 3S N 'I O #D I FR T O U C E O S NP R O E E IE P T K C S E O ! S T

D EO IE PT DW D N ME O S OL C OI L CR RA O O NH R OT Y E SU L N R E A T N E U A PR L ME YO O R C SER Y B E HO VT R AT F EE R N P ENI I O HD G R TN N PNIA E I WD E TB TE LO C B N N EE !ASA T I R YE X H M T T FT REI R S T A E E O PNNPHE A T H OR NO YI T RT T 0O R R RTO E O FT SF O P E DO YC RE L W RL E N L O A TP F AL I S HT T E NN Y WSN L AE B M R R A A E U 4DR N Y H C E FA T B R F O I I S T C D NECE NAA EB ORR HI T T T I R T N F NC C S EOO IE C S E YR L OS RT L P O A E PTP N D N S ON SE I I !T D A T

is competent to transfer -

such property

any property can be

transferred except few listed therein

T C A N A S N A E M

N O S R E P G N I V I L A H C I H W Y B

As per section 5 of “Transfer of property”

Associated Hotels of

India Ltd.

State of Punjab

Note:

Para 1.3 9

conveys property,

in present or in future,

transfer of goods and/or service

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

T C ! 4 3 ' # E H T F O ) ) E L U D E H C 3 F O A R A 0 R E P S ! S D O O G N )

F O Y L P P U SS D AO O SG ) H C I H W T N E M ET EA R H G T AS NE AT A RL E U DP NT I 5S F O R E F S N A R T Y N !

L L U F F O T N E M Y AN PO I T NA R OE PD UI S N O C

A DS OI I R N E O PT I A DR EE I F D I I C S EN PO SC AE L RB OA F U TL O A NV RE RE OH D RO TO E HR# ET HE O# T ! THT3 N W A ER H M E T E D ESYN A O T O PPU NR E D UE OP C R T I R V TYE R N FE ENE S NADF R I O T O HY R F SL E P AP S CP I R U OS T F ) @ goods

S NI ES D RO OO EG S F UO ET HC T E P GS NE I R T T I N MI E R D E P O R # O # ! 3 R E D N U E C I V R E S F O R Y O L P FP O U TS N @ EA MO YL S OA J

R E 4 O E CI T H N , I T ED O % DN N UE RVA P SOOE V T I I R T R RE UPE D JMFA R SR N UEA T OER M LT A N I E ON #SST O 4NWSI S 3IAE A S L E TT E R B =O S AG S HAO F O WT P ORNN O E; E ND SG S R A TNE A C I 5PU E S EC A H AW NV T EAO L L F N A I SNHO CN T FAI R O U OMHI O TOWS S # P2 E E C YS E B E N S H O T M O T N P E CNE R I E P ES MV U HT E I 4 O S 3 EU OR L RGC E # L SAX B I T 3 E N N S AE O A H ST ( HI

Gannon

State of Madras

Dunkerley & Company (Madras) Ltd.

permanent transfer Intellectual Property (IP) right

Temporary

transfer of the ‘right to use’ any

N O S R E 0 E L T I T GN NO I S D R L E O HP R NE OH ST R O E PN AA O YT BT EI NR E OF DS EN BA R YT L T N O ON NN AA CC EE L T L I T T I FT O O RN E F G S N NV I AA R 4H

property in goods shall pass at a future date as agreed title c

F O Y L P P U SS D AO O SG )

TRANSFER

R O S D O O ' N )

F O R E F S N A R T Y N !

S D O O ' N ) F O R E F S N A R T Y N !

F O Y L P PS UE SC I V AR SE S ) E N L I T E I T R F A O H R S E D F S E N D I A V R I T D NS E UD H T O T FO F U /G O O E HR T E I H 7T TO T SH I SGN I I R H D @ T FNE EO AS T O RS U E NF DT O ES S NOT O A H EAGG R L T I 0 N@ R AI

S SEEOTDT E A DHTILISC N T U ATSA N I A RR RDHOO V R E T H E R T I T VOOE ST E & S A C ET S ANR NEES WI SS T R A O E L E OR NIS S C H (E A TD TI UTR V N P R T T O R I AO WA T U E R P ABSNSBE I G L YYR C TI E R O R L 4HOT I R E EATH A 3TSC NBRT 'FDEEO AO P L O F S C O ER EGO RNMOR O HNG E E F E N O I T RPIASHS T A NNE S H A E A W C I A T E C H R I E D TYE EG RH V EMOP DE LI R T N NYRP H E S T AS lRO NO NH EAFUO R ) D N %S C R CO O X F O E S N I 'O MYGED T EC . R O EI M ENFO BD ! ENAOG R T ( H T R #O E O C M E E O E T 8F H M X T G Y NS E N B %N 4 F S A Y F SE O NAN S O A H I H7S C YOM AX M I L R S R E T P O E M I U A E C T T Y AIPRFII D R V U E L I E T A T R R E DH C A BRESI M T F E E S S H R M-RONNETI I O E S D R OS R E CEMA E @ N SO HD T O T PEBOEI ER ORVNSPT HE OUAAEPC 4PGPHC BAA Barter

title

Supply Transfer of Clause Mode of Supply -

10 Para 1.3

right

without using a medium of exchange, such as money.

8 ! 4 & / . / ) 4 # % , , / # 9 6 % , ( #

TEEY SPSTE SESDFS SSDN I T N R L A EOIO E LHTMAIAOR I B A T O PEATROWHWNE DSA YR FSR I EHCR OMSFER S TH O REC T EEEL FOPFTRSUT SOPEUW VVEEO ODIEEBD H F N N E S R I L V D T I M E T T T L R I O S O W E E PS C R DTE GN YT C G I E I S Y D F A A T L AO%L O E A D A S N I N L C A P R T T R EA T S S T TT FPA OOGE ) S S O A HN M U O E I NENNIENS I R N E T L T O O P RE G E FlH TOOA OC HSRH R N E S T T I H C S E G C D E I T O S S L A H B D T I O F ET R NO NONASH S TAN II S I T Y H A I T I W E P T S T N R W C A F O T A ENI S S S E C E O D G O X A H I G R N A FD E TE EE S WO R NN ECC I O R SJ T IM4ESI T S N HEE T B P V E T T T E I T T N H DI A EI UHPUAE X $ O E I B C T N L E T E S L I T S H NTR BSA E I TL h T R I A A ! A M S I ) I N R A R E E S T R S H I W Y MOT O W H E H A I M D E E A T Y N E N T L T A " T T I S L GE N I v E RNL OEO ER T DR OE I D E R ANLNL I EE HE T ARA L NCEF AO WT L R R L A E A O G A W I WB B S E H A YN A G S T R MP E T F W V h A M A U E N A N E DU A N GT L YS ADOG FE DEL OSSA%OEL ATI N I L S I R E F E F I 2 E E T TA U A S S HH E I ET O O NNF H T EW P VHT NE ST E S C A E R l T E S OS T GF DMNACWHSIENSETNE CN A D L O A NO D T A E % N B I NDAWAN CPNL RUH F R S ( A E E A ) ) T T N OST A N O T V C HR )S C AAT F E E) AYAY) O I T S R E A H 8 WNIE A E Hv NEMEP R CNT S E 8 AMN8 E N T TRTI W B U E W I R D M N O I M O G H R T 2A X L T YI PE OO AW T E O NU OA MT LL %L T L EN CI EC C EY IN H HAG!V BSAE -H E N E N S L 4 T E-B T AT E T I EORLYO O T E C N A N E D O H R E I M M H V A C I L F GTONDD O4NT S TAL T O P R N R O O L NN N I A O T S M G I F A ! O U I V M # 2 E T T N S H E O N T P H N I C O S E C O I T O M R T N E R N S A T A S H H N # E L E L E PBIS AICREUND T A T T E E L U T S I N M MODE L T I ON E S NS TN EO I I N EA C L WT A OLLLII EO A S W H O Y l I C SEUCTT G O D T V TRN O O C S T R D F A E R A I O NR E EH NE UK SS FD FN UNN OT HS H* NA O VBO S$T TI )F I AI N E H T D E S S A P T O N S A HL E SA DS OD OE GT E OL T P EM L T O I T C T EO L A N S D FN O A TL C L AE R S T O N T OT CN RE E DM NE E UR FG I A RS E I HE T R R E UH &T

T REEN NE HE HT OH T I T T I RM WE O N G lSO D D EEHNU DDTU J E EUADV H CT HL EO T ND GB I O ERA STTAE U L L BONH A N E T EY E Y L E E L A NBT G S N N OA N FM AA O C C H lC TI OI ET X S NE A EG CYR IR L S O NNON F O I R E E ET R DE EE ER HBA MT C 4SB II G R AF ET O H O S R S E L E Y 4R A V L I 3TSP T O NP 'N C OUET I EST SPA HI A@SH T R RT RNEMES P R O D E E N E DI TI STH I NA A NET RO L UE H P DCTMX RI EFOE E VSLORY ENBE&R L O A WC UP4 A @ O L OF 3L E A C' (O VS C

NF OFYNv L SOP YIO OL L I R SPT A APEN , O P RMUR N I S E UW R T 4 E3 I T E 3 OD R T T IhON ' A l S N F D N BI E NO O N ON SRI AD T C E L E OR DEA I E L H H TO E UT HI T L RRT NFR C NUNRlRE M I O E & I E D O F N P DO O N C YS YE L U N SI L L P T P HES N PEA V P T N L R UI L EA A URD E SS E S M F D D UI EN YD X BS H B A N N FO T U T 4 GL OC A3 ESN L I TE CL ' N C A D C N I E F L !N R I = T A Y U E S 4R (L D B E E E TE 3H R N R A C E S A 'T U T ; I FN UO #R!W X E U Q I AR FF4RS NDT 3 E O N F' OE OI HS S) O# T LTDT O C C I EE A NS R UVA A I OR Y R R D I T K UHOET T T T A C OFYNSNA N E T U ECO A NOO D N S E OMCFN FH R MN OA A O E T E AR v + S SH GY N ON MI NET F L SI ODREAP 2 RI E TUERHP ! L E T T C U H C C I HX T EN 3 ! NF 4E O h ) ISI

- Durga Projects & Infrastruc-

ture Private Limited

Para 1.3 11

price

if consideration for transfer was not money but other valuable consideration, it may then be exchange or barter but not sale.

if consideration for transfer was not money but other valuable consideration, it may then be exchange or barter but not sale. Hence, a view can be taken that wherever the transaction does not involves ‘money’ but there is an element of ‘transfer’, it can be said as barter or exchange, but it again depends on facts of the case and may differ from case to case basis.

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

T = TRDDC TEMS N E S SC R EPENUA E P ! A R CON OO L ML T F I4; L S TE N PE S E NNH I U3E OVV A O E L T TB'R ES T E S NF#N VDDECN I EDEROI SO ) R T E I E $NH A TSE CE A N N H D E T TI ONN K D N A E ETI N D A T U R N I R R ) T A EG O AA E A v R *L D A H H R Y E N I SS T E L V R D R RE R P N I E I A E T UP S OD PWN DU + FU NO NBTU LOOR3 I N O UR O EDC h 2 S V T E E N I R R E SNI ! S E T OTEDAHR L T ! F C D D UN S E ECNN DO DH J ROAN NC U O T A A RECR EL S O H PN T ST E W L RT , DOHE AG TA 4 F N EDTNmN I 3 I T Y S L UNHWFG I ' T E N O O CAI FDR OO ELW EL XE DR E NA U A N R EE YA A BMS Q T RTS EHRLHDO H V EYSNF Y G S AWPB AEI T I M L H OER R V R ! R E EHTT O I T$PEPHTN C N C N OTI *EHL EA N A W NS M E H N I CTT I N SVO PE A Y L H E S L E O E P S M T I P G $ L PMPR T E X NPV OEEI !E A U E T L C D EE SEN PHL ER T D VO I E E HG U ER F( HO OB 4!DP T T H G N C I I E H W B S G E N G I N H A T H H C T X O E B @ RE S O E E G NH GN lT NA ERI H DE HC T F TS X RE C N E @ !A HN R YT T A I T E R Y D N E L E PL L OA L RU A 0T C U S FM I O N RS O E I N T F S O C NS A AR S E R N 4P A R EO T HW E T FT H O N T E Y EH L HT N 7R O OY NSF ON E I T A N C EE O 3M M ownership of another thing

H E H T N I T O I WW H G P E NN W OO L E A HN PE H WT EF NO E 2H .T )F RO OE F C I DR EP I L E P H PT UF SI SD I EN NAE OEH HNT PO WH EP D NL AO 2 EN. R A) E F S HO I 7EE GG NN AA HH CC XX2 EE. T) EU HO S T I

S D I EE E D E L GRA T TR R NUR T E A E ADT HEE DSP CCV N X T N O E I XR T R /E EP A R V . U FR I YO S T E I S D SE N R O D E E M R H MRO T V E MEF S R T I OE8 2 N CH % I 6 # % D TT) R A E T E E P E GPG H O NSN 4 D I A D A A AGH S R I 4NC X S ET I R I FD% UN A O Y R T D ETI E5 D S CE ODO ON PNM RI RO P G UMM EN PAO I MD EI# $ A A N H A S R T E T I Y RSD E R OAN V I I P &C) T T Y A DXV N AB ANEI R D T R S E DAEE N T NB D A8F I I A R % E EC TN #N HS I T L E G )EN R OMO NP N T I I

E% OET OEDDTRT OET N E T T H H , HNNC R DA T T STO4 AA!N DT C O NDDN) S I EA D 4UL EINNE4 R S E N 3 PNDEOAS T DI O ' POADMTA& I E T C / NNM # AC L MAA! E 0 E5A I HE MD R 2 4 % R EI E TST N N H S F D 3 R UF T EI O& YE O SO I F BP MT 'T 3 O ER YN #C. D S E A R E ES EAA A ! M D H V N FI N NPY T 2 SE O A Y E O T F A 4 R N I I R N CT P OT N M R A E T O A S HO 5UI H C RRR I RC T S N O E S C E EYD EF DDU UD S I I S N YBN 3E SSSI FN O O H H R N N D R O A I T T E T T O O E EM L E H C Y C C VN N A UI EE T L UP I II L A C E O L S A M D E V T A S HNR P T DB RH O ED E U WEEVS T O ( LOS D G F E T L O E A A NT UA HF SI T S CI GEH EU O OI I N R S T S H N F N I 4 Y M E A 5 Y T ET OM L WP HH SOO E A R RP XO P7EDRYD D E N N L MH F F UAF P A I G OOKP WMTST% O N2 MC Y O I AUL SI AT' 6 A S N R P S I E E I BE I . % D P TIOT L A T U B C ! S U T Y HS N T A( !IE DT B I I I T N OA L SF 4DNS # T N OR O S O N 3AM RB I 8 EE ' MV OT OO % E C F P N A O O F SAN O #DO FEIC D T A H YTO C C E I A L I 8 T S M N H M L T E N S S P T % T E F E R5P I MO A EO #I HSO H H ,) T TNT I BFEAT

EXCHANGE

consideration

in the form of e-Units

SIMILAR Hence, there is a supply of diamonds

EXCHANGE SAME

ownership of one

Exchange

12 Para 1.3

‘barter’

- Durga Projects & Infrastructure Private Limited,

Valuation in case of exchange as the consideration is not in money As per rule 27

open market value

EXCHANGE

Illustration:

Surrendering e-units to ICEX to obtain EVR is EXCHANGE and not TRANSFER:

diamonds in physical form are first deposited in designated safe vaults receipt (EVR) is obtained. e-Units obtained for trading thereof online.

8 ! 4 & / . / ) 4 # % , , / # 9 6 % , ( #

S 2 T I ! N ! U E F O E G 4 N33 A$ H.' C X/ E- E! H) T T$ S %M NO I C A G!N A3N DTA EOM VNX I DA E CNT EA R S3 D$= N. O/ M- A! ; I )E D E$R H2N T ) ! S, A A 3) K $) A T /3 A /E N R 'B A L L &I + /W R R E O H T T N O A F R O G R E E H B T F M O U Y N T R E E T P I N O l R P E D A O T R O R E H E T H O T N N A O O P T U S T R N O A N R R I G O N O S R E P E N O S EN A R O E S HR 7E hP D N A

T H G I R H C U S

does not amount to an easement or an interest in the property

v E C N E C I L A D E L L A C S I T H G I R E H T

ER NLXXTGNGR EGETEDNESEE I C HA IAAAANONENHNVNR H H E O O U I E A D I I I T D T T I T S I A = I V L T T V D44DV CORT E E T N N H T OC E Y A N A R L L O L = L I I IS LV L UAAO SS R A XO A E C AT C B E A S C L P O T I E R R V V R l lD DS E l R E A l T N P T T CI D R L NI E NI CA F ; ) I N NS EE B D I NSTE NO IITRET O O E E C A O NE S C H SVEIIOD AY; E C A X D.GL AI .A lT##C DRHMN.N LL E IOENP V IR OET O E TPRA S ER F N C T I E V I OH P R O OLFET M E S EE R NK4 H E E O A S D N G T OS A U A G C E PN ) T LL 3 S SU EYEETD TNUA A MS A A A Y EKBLEFAENODS S NA N ' O E R K B A D T N I I R M S T VL I NL E N LRTNAR EES R N E A I C L F E NE A T V A E OO I V SFRAARB A G += T B R A O O Y F O O S O T M ARW N YM H GNCEM D'I G BE..AL E D TN E N P DC BSYNAAHU 2 L C T E R I E R I . I ENNNHPN SMDP T AS S T T H ! R ; A REOOTUE E OPA X$ ATM I L C E I ! R H E M U T E S T U O T E I A E E 2 H F O . X V A L A V I L .GSR NADR H T F D OT O!R EA ODCC E E X GF OS CNllEOEEELFNEET,3 O A T A T C T H S I AN I O E I T H T E T I A O M A T A T L NS 4I T R G D ONO O %E R B I EO RDFE N&FDLSY 4 O.. NI NL #T XAE O3I L3E/O AAT 3O B I T T S T C C E L R C FEAI E .C I V EA F A AL4 'N N ' T RE T ,T I I CA3L %A TCOHTLATTE N R P A A . I D A #T AlTTEPT NDRL 'T) 2EEC NK I A N A )X HT # YHAU2ENRPN U3 C T T R # E A A =MT ,S Y B! DOEB S"X UOP X NE A R R M S H . A E A G EL S T N % A S A XN S O D T A S D H N R D N 4 A 4 E AR D (T , R OT WO I A TE E N GB TA HE O %L U S ST OA LN HOA RN WG 4O ; + C A O3LA E E I I G F E R R R M E % G I A S HM T T L HNL OOM H 3Y A N U 6 ' B T N N I F R C = L A WI # EUEI T E DEO R 2 EAO,I N HH A E EELNHH A X C L # # R / ! S L . H XT DMTWT CAM ! WU E IAG E C 6 T N S NOTDDAI N Y T R T T O O I E E N E SE I . O L L I ; . O XFES AI T T F T T I CE FO G P TT S MLTA AODA )E I A O EU P A N P S H N A T T E R N E RAL R I UO I 5DDT DT EE ER D FE M (T AEAANN ST S E S AF OAROF T#R CLCEA) , R U B l E E Y O S S I I T HM 4 T 3RTTRN GAOENNO)E IAL D EHA T C ( D N T P E A A T P E E X 3 X T AE AO GHN HI CA NOOA POA N FE 22HR HE R S7U .O ..TA 4R BI S!RT TAT TT ' TT immovable

continue to do

Naren Rocks and Mines Pvt. Ltd.

JSW Steel

Ltd.,

E L B A V O M M I D N A E L B A V O M

H T O B N I

A S I Y LT A R T E N P EO R R !P

transfer of an interest

Rental

The term ‘licence’ is defined under section 52 of the Indian Easements Act. Licence

- Rajarath-

nam’s Jewels

Para 1.3 13

right to do

something which would, in the absence of such right, be unlawful

LICENCING by the Government is the LEASE of the right to extract

viii

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

EN CO I NT EC R E E S F R E E R D EN HU T T C ! 4T 3C '! Y RT E R DE NP O UR Y0 L T F I O C I R L E P F XS EN DA ER N4 lE EH DT TM O O NR F SN I HW R GAE URD ODN HEU T BS E A D S L A U EO ,C

Lease

R O D E I L P M I R O S S E R P X E

E R A H S A Y E N O M F O R OE U DL EA S V I MF OO RG PN I RH OT DR I E A H PT EO CY I R N PA AR FO O E NC OI I V T R A E R S E DS I P S NO OR CC F NO I S N O I S A C C O D E I F I C E P S N O R O Y L L A C I D O I R E P D E R E D N E R E B O T E E R E F S N A R T E H T Y B R O R E F S N A R T E H T O T

v S M R E T H C U S N O R E F S N A R T E H T S T P E C C A O H W

SEONA A S SO E L IV HAA T I CET O N ULU lB SAB EA Y D YL E E T L CE R A R EA E UH S PA PUT OSCTSE R5UMRL I P RO CT N A ET I SR L E D R F D B E NE ASP DA G D VN UEEU OI D S L MD UCC E A L L I N R HC MU I R T XE IBY T ET O C L YRN lSN L L I L E A OA C E VR ERTC A PEO lEG SNN W I AI C ON M S E I S E (D P I D S L SD I EP US S U L O IEB A C EHN EED S D L A IM E E S P Y AS FE O E S O A I H R R EO RO SEL E H T T E T A C S T T H A A I DS ST T L MFNE NU SALI TE C SENDM U EU S N D J OU AE B E L T UHOI T EN S HS H A D A EN T EF N HA FH E 4L O TOT N W O H S N E E B S A H E C N E C I L D N A E S A E L M R E G T N EI HD T N NT A ES ER WE TD E N BU SR E A CE NL EC R R E O F F F I W D O EL HE 4B ODY DNN OAA T T E U NB L O OA I H S VT S IOI MMW R Y E HTT PT R S E EOP E B R R OE E RT NP MO N I A EF GB L SN O I I A R EH E VF CT O NE S EM MN CO A I MR , SIT T E N S ) M E R Y A E T S T R E N E I PH NOT R AP Y T FE R O E L B P RA OL E VRA F S P T NOEN AML E B R R MA T IV S AC A lOD SI I CME EE FM S O P A R SEE EA S L T A NC S !I I Licence

Lease

N I A T R E C A R O F E D A M Y T R E P O R P H C U S

A F O R E F S N A R T E AM ST I I

inperpetuity

Y T R E P O R P

F O E S A E L ! h

immovable

right to enjoy

14 Para 1.3

R O N E L B A R E F S N A R T R E H T I E N S I E L EB CA NT ER I CE I , H D N A E L B A R E F S N A R T H T O B SL E I B EA SI T AR EE ,H

YR NO T AN TA A R NG E WH AT R F DO HE T I R WU S EA BL E NP AE CH ET CT NA EE CM I I , T EP CI NT AS DS RN OO CI T CI AD NNT O I C YCA L DT N R ONN DAO NSC EME NRH E AT T OE N T I SHD T E E HT MT A OI L #WU

T N E M E L T I T N E H C U S O N S I E R E H 4 DN EI O L T S I S T E N C EC SA I R NO OTY I T NR S S EE E MP S S O OER PVP O RE NP H I MT EIO EY T S E S ND E AA L OM !T

FY I T YR L A E P T A D I R D I EH MT A MO IT DD L NO ES NS AI Y OR T T E SP E O MR OP CE H TT )

F RO E F R S NU AO R V T EAS HFE N T I U YE N BL I DAT ESN T YO C EBC F YD F T N A R A NE UP Y T SOR NR A I PP A ED MH ET R I R FH TO ) T

E SSH OET O PD N I SET I HH H SG I DAR NEY EMT F E A E I DNR P TNO O WR NOP NS Y AI N CH A EN Y EIER T CNVE NOAP EIHO S T CS O R I EN , P S E H T T C E T O T RH PI G OR T N TW H GO I S R I EH HN T I SN A O HI S ES EE S S S S E O ,P

ETT HN C T A AR R HG T T N I O WEC H L DTA R NO N ER O S NOR ATE N OAP R T A G SR S E I E T MH I T OI E S CE U EFA COC NHE T EA B CE I E , DE DR NO ER O NT AN A R OG T E EH MT OF CO TH O T NA E SD E E E OYT N DB A R ERG E S A HE T EI H ,E T

8 ! 4 & / . / ) 4 # % , , / # 9 6 % , ( #

FNE H=NE G) ) O I R S NE G OA O I I I DI T S L R F E ( ON U A E L E , I R E ; H D E Y 4 R A l E T S E 3 E A R ETA H ,H P$ AEB UT ' C A HL M &D 3 T F R4 R O GOO N 3 E F N " A D S'IDY MD T O I O N N B " OT A I U DT A R N L 4 NESE D 3 PE AL D Y E K L I B L ' R R LA GAV E A A A S T I N V L I E F OW ,O RT L O T OCL 4 C S E E E I UN R 3L Y V L DE E L R 'A NC S E A M I A CM C L I FN I E lV E O T O I R E M H RC C C R R ED I !O EE D ON S 3 F PSN F A NYE SFN TA EA TR 4H L L SOA R I F EEEE YM 3GO I CLPH DLX A 'R NS A O4 R NPT I R OE AP S S N U 0 L Y N TAF S T L@ SW A A I A DOU H IS= HO O R T A T R T E N S T GOE P A N F U N NGS R M I A D D A E SN D OCE N H ; I AAAP L I T L C L E ESR S R P T A I R L N A A O C PC P T4F I J NA NA L !) N E TII AE N B A4 2 S E N R M B S AR I T E 3 A A CE X TA T D R ' 2 I CO N LY L UT N I # ! P S U N O I P FO A FF ! HC ! OC # T OO

FL S RDEAHR E E SO EL E NEEE H CO H T C U E V I I ON NTC G T KYD T H I O A I F L T T N A F O TPEO MANWI U D N H E S P E L N A E Y E L C A H O R U L T T V X O E E SN 3 4 I S I I EN T F , E E SI N F S FEO h 3I CSOS UAE N I O B P G A S 'O PMR A TN E I RO R C M S IL T H L ET A N F A AGIR F C S EO D I =N N CNNT AY I N H I O R A ONP T A A EN P E O S A I A S R IT AS W R T C 0 GA H T A E A F E A H T NR R F E O E C B ; P H I T L S E O S H T Y P I T N E E R D T T L E S O T I S O A P M H H S E A I N T E PHSADL G T L T A N I O U P A N UTNS C L O T E I A L I v O SHC P M A EU R EG S CH HH I A C T H FI T DORT P E T S O S E T T OC WH 4NSSE TH VE I I I I N S T G O I E S G S C T D NEBNDISI S H Y I T E L I D O NC EGNWOL T E L H NO I I OR HRAOTU DS INT R E I E A S W M T O SLH MFNA H (RRE ET G C UAWL P X A T E O L A AAE BNR N DC VTL ARDE OT E C O S P T K EEO H E G O O S E A V B P F A HI CM F N I HI NS R H T AAT T R I E G I HE A O N C NET N N NENT N T A R P WR I N SE =RI I OHOS #E R I G DISR ST T C !N ATTCM A Y3 EEE AECL +CNF N A E GR I O A E AACEHRPRO S A DDS G IYTTPEC; N V 2 E N T R U T S N T D NWR A E A T E OS C EDE H NER!RIEO! F C C R D C N T S ! E T UI O SAR ES N N ENH I EH V ) 4U D E O H R THEDDH4E T N O3S O E TST N T NWR R AI D OIUFE ES RAAD'O E O CE L E S # C I LRPPFOIVA ,ORED O H N O T F 4 E V C P E D D G O T N O C E R A 3 PHAH HL U NNE O) E ' N SR !WMT AES G) A4P I I - Vaps Knowledge Services Pvt. Ltd. lease

RTG OIN I OEA T C WN E TE R EHC R F A DO E EE C E L R D CI E I NV V HU R T RE SBES A YSG F L L N O EA I S S RYA A LE UP CT TAPL N N UN ASSA T H I ET S HH NC R I TE EISH HHIT W T YA L R NSP E I S PU I U RLS P P E PL HU M T AA SP R UEC IC LNE &B A IF XRO APE T E R U OHT T WT C TA U R NHT ATS HSA R T R A F EE N R I P AO PN SMA A I

NY ND ARNEN ) YA KA N A L L T R O N A YE I S OET R O SMC A BP I R NNS R$ E O OA I PF I ET D RSH CCE E A4I HW h$WB T E T I O O TT EV T Y)IVA I DS N WS I A ON D YAO * S EL O E G O H T E NB S EEI G D 3RD F NO O PR D MOAY ORN GOA OCCP L T C E L # H F !IP R T R U O E E S N ET F@ I CS S S NB NA AEEAD Y GRE E7ATl F VOPO I NS S S OL EA CAL CL N C YDO EE NN6D AA I B VN NvN E I DWDSA RA IC O,% Y E L R L WHA G E SNH LI N A I LOT I I G D T T FR N I N A O E%NTC A S RH C FE S O A E TT

@ S N A E M L A S O P S I $

EN BO LT I L I A WR LE A D S I OS PN SO I C D T SU NO OH I T T I I D W NL OA S CSN ROO P E I T HSA I T D O U FI T OO T S T EO C S EA W J CT B E UNH SIT DRY NEL L AVA E WU D OI (I V D Y L N P I PE S UY SL SA SA N I EDA R ES E T U A HE T T RL FT E )

consideration

The

alienate

transfer of title expression “dispose” means to transfer

Disposal

- Greentech Mega Food Park

Pvt. Ltd.

does

Union of India

not make it a ‘sale’ transaction Builders Association of Navi Mumbai

Para 1.3 15

Paying stamp duty for getting lease deed registered will also not change status from lease to sale.

leasing of infrastructure

composite supply of service

property in goods shall pass at a future date upon payment of full consideration as agreed supply of goods

C H A P T E R

REVERSE CHARGE

HOO CTT YN EUL S O P I YHFP T A BTOA L HTLE LT L N R I A O C EH N NBI P SI URI T C OO C E # R S ! E EC EI S HI HH T VT T R FE O SYF S BO NRSS I N OOS S I O A T I D BI A H S T DOEV O NOG O B G EF R R R A P O MO H E S MYC E OL HNC CPETOI S L S L EPR V U R R R SEAEE V D EF PS EN HO R ER T A HO NSN T E H O S OR I T SD I O D O YOI BEO AGA HG E R PO T MA FH I E S TCB SC E N U Y CAS EF LI L VTF A MI N C NEHREO E I RPSS P Y E L I HRC VSC P O P E O I ' HSRU S E WDHE O C H NO UH 4 OGS T

2.1 REVERSE CHARGE UNDER SECTION 9(3)

YER A L E R K B T N AD T A %IN A U V FE N ER O LTR N S4A NA M3C I)+ R'L E )P 4 T P 3 NMA ' I O v E RH T 2 F N TT ! EP F ! MM O HES SX D I L EN B DA 4 AN H 3 T S AE ' E H L T E A T CA N I 2I N I E L L C 4 B h A A) M X Y A O B T C D T N E O N D NMA I S V Y I M OOL N G X R N AA P.I HT N S D C OR EI E CT O I M AC V CC R E l E A G I S T DR EO A = N R H, .A A C F 4 #O NE3 H OS T L ER' A RE V E EO E HR (.T ;

SX X NA A O4 T I L L A T A A R T R CT lN N I E E T # O D N#E N T I Y E A B D R E D H E E W T D T A N N E EO2 I M. P I X A C A E S 4 R A L E A H R T DT N EY ET B #AS I D DS E A T EB DA TE A ED 2G T A R E A T X DA O AH 2.4 # L E X A S R A T R 4 N E L E V A #E R 2 T N N E O # D D E I T A A P D E O B E.L L TDA A O NH 2A . S

N O S R E P D E R E T S I G E R Y N !

T S I R U T L U C I R G ! R O D E L L E H S T O N

S T U N

WD EE HL SE A E #P

N O S R E P D E R E T S I G E R Y N !

D E T S T R S E I R I R S T U U I T T G L L EN U U O C I C RS I YR R R N G G E ! ! !P RI T O EU H H U R D W TF O N N E SS O L T U S I O R R S E T LI E P A V C I T D A E S E NF L E R E O S E R V T S E A S E E P E I S P L G GO E NH A O R I R Y C L W C N WTE U ONM I A L Y B L AA D O N O I HN " ! &T 4 !

111

Recipient of supply

Supplier of goods

Description of supply of Goods

S. No.

notitax

fication

liable for paying the tax

DKMS BMST Foundation India,

2.1-1 Reverse Charge in Case of Supply of Goods

Following are the Supply of Goods notified through Notification No. 4/2017-Central Tax (Rate)

L A II RP A N H O C A GT ER I ES T T A N PH NAMEE 3T I UX" NMQE M S E A X T S L MR I N I E E I R AOT T XA ME HTS TN EL I R 7N VI O L E ML I E Y HO E ES MS T T T T O A N A R N R T AET XO FIA HMC I E( /MC T b

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

A H T N E T N I M R E PT A PI ER PE P FI /P -

E D I V D E T R E S N I S A W Y R T N E E H 4

N O S R E P D E R E T S I G E R Y N !

N R A Y K L I 3

N O S R E P Y N !

Notification No. 10/2021-CT (Rate), dated 30-92021 effective from 1-10-2021.

KKSN L N L R I I A O S S Y O K WCL I AOS RCF MO MRY L OOP RWP F K U NL IS RS R ARO YOF

N O S R E P D E R E T S I G E R Y N !

T S I R U T L U C I R G !

N O T T O C W A 2 !

F E W O E .C R NO OF I O T T A N CI lE I T M O .O C YL L BI DW T EI T R R E E S V NE I SW A O WH Y R T N E S I H 4

R RS GEDFSSE C G E O OISNMEOI H ET H I E E R I N RL &T DL O LAG EURSN2 S E O F T T B I E 2D T I S Y O U S UT ES EO N RSH E B SC SE I I T R AS, UFER R E N U T T E T S N T E O S T AH OEOST C S A E S S O F L I O D I T T ! G T A N O D P R O GCF A A HN O , RLO YA NOLMI N U T I R G S EO PYUTNI U I E N G I N E R V T H T A I T B L N I T E T L E T O EN A L U I O OF GEO2 L F 2 RI E HE R ,S OU O AMT T T PT TR NOY T EYI R MR O OH NT RI T ER U VRA OEL A '4C NO EO L T IY A N N T 35A

Y R E T T O L F O Y L P P U 3

43/2017-Central Tax (Rate), dated 15-11-2017.

N O S R E P D E R E T S I G E R Y N ! TTA N NR EE MMO Y NNR Y RR T OI E T R VER I O OVR H 'OE T L'TU A A R ENL T O T A I N A C N ET O #35L D NE OS CU D P NDA ANR DAC EL DS Z D I ON E S SA SDE E OT L OS C I GA H EDW VT ES DA D EC O S SO 5l G

who manufactures

Recipient of supply Supplier of goods Description of supply of Goods S. No.

112 Para 2.1

Explanation.—

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O . N O I T A CF lE L I T S O T .I Y B D E T R E S N I F SE A WW Y R T N E S I H 4

Y A D T S E H T M O R F T C E F F E H T I W E C R O F O T N I E M O C L L A H S N O I T A C I F I T O Y NL U S* I H F 4O NN AI O ST NA V AI ET L MU C S E K A T R TE C !D N 4U 3O 'H #W EY L HI T M FA O & D E D I SV I UD DN E5 NU I F D E N DI S( A A R O L A U DD I N V A I L D F NO I

R O R U O B A L N W O Y B

R O Y L I M A F F O R U O B A L E H T Y B

RY UN OA BF AO L N DO EI R S I I H V R YE BP RU OS DL NA I N K O RS OR HE SP A E CH NT I R EO L B N AO I YS AI V PR Y L SE I E M GPA AUF WSE L NAH N OO T F SS T O R N E R AP E VR B R E E DM S YNE BUM

N O S R E P D E R E T S I G E R Y N !

O . N O I T A C l I T O F L .E S YT BI D E T R E S N I S A W Y R T N E S I H 4

R E P D E R E T S I G E R YN NO !S R E # G N I D N E , R O T C E 3 YE T I T R A OC I l R I 0T

11/2018-Central Tax (Rate), dated 28-

5-2018 w.e.f. 28-05-2017

36/2017-Central Tax (Rate), dated

13-10-2017

Recipient of supply Supplier of goods Description of supply of Goods S. No.

Para 2.1 113

Notes:

Agriculturist

Y SI T I G T EN R E D S) I OE HU Q WI NN O5 SA R E G PN I AV SA NH AN EO MS R E P A E SD U UL C DN EI NT I F O E N DS SE A O D T U B SR E UB DM EU R E . T

Registered person

XE AT H T YFS AO PDU AR OE O T T S YN T I I L I H B T R AO I BO L ER HO T S S SE C NI U AV H ER T EO MS B RR O SO S DE C SOI O GV UF R E DOS EYR NL OT P I F SC PD E UO ! DS SFO4 A OG3 TH' N ) C EU E I S H P T I F C O F ER O R E EI HL P T P YU R BS O

Reverse charge

D E R E T S I G E R S I O H WN O NI T OC SE R S E PR AO S N A EN O MI T C E S R E SD N UU DD EE NR I E F T E S DG I SE A R E B O T E L B A I L R O

Taxable person

2.1-2 Reverse Charge in Case of Supply of Services

XD E lON E A I . E T T T 4A A #L O D 2 N A .O R I XD T E TT N AE A 24 T E A C A 3LD l 2 # A T I 'R X O O T A E MN .. T 4 UEA N L D#2D O A I R N E T T E X T A N G AA I E 4D CO# R l . R L I T O A N E O C R T O . Y TA I N D O T B. E2E A T # DN A C X l EO D A T I T I C T 4E OO EA R . C LT . A R A l R OI D N T 2 N CT O I SO N DAT E . A O #XE A Y. AT C B 4A I l N LD T DO A O EI RE . T DT T NA NA EC E2 l # D I O MT X E AO. A T S.N 4 A A LD O A I RE T T A N T D C l EAE # IO T 2A T O. . XD A DD N 4 E O T EE I LA T T T A A A A R 2 DD C T

Following are the Supply of Services notified by Notification No. 13/2017-Central Tax (Rate) dated 28-6-2017 E

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

RE EH DT 4NO 3UT ' # 4 F ) O O N T D N N E A M Y -! A #4 0 2'

# ! .4 R' 4E 3D E H 'N T FUO O T T # N 4 E ) M H Y T A I 0 W

EDY VEN I H T SA A I R LE RB E PAD OTN S OEUR Y CT R O EO YI C W NO YA !S BL

SXE EY EED GH H ATRHRRR ET T T O4AER OEO T RR 3 T3 O 3 R OI S T NEO'E TR C CEDCRD! OD N N T E D N I ! H SU C AX 4AX EVT R R T A E !A ANS4 E RS4 PD R 3O D D E4G O S S OE OE YR3E I D T E T 'N C CNOI NT NCOI S#) 5'V !I A!'V

ODY PEN RHA OI SR CL E YBD A N DT U OS R BERO YEOW T NA YA !R BL

F PGNDO I EUU H LN SRTC R RONO I EE T I HNW NT A R I TE O RAC R AHOLOS P DYSN W S N E O A S YMRAG E R R NRT E E NP II SD !F I

EDE L EL B TB AA A XC X AO T A L LT A U Y E SN R A O T COHI YSTR R R NE NT E !PI

T RRNR E E A GH OIA DF R ET T GP RR S NWN I YEG UAIY E D T RLENR E N2 O RBAO I US E C E A O ET H NI C I M I SDT ! TI D O E E E T N C) YRI N C Y E E R NT OFNH OI F OO S3 !I F TOAT

DEN I O R A I T PNA TI T O R N O P S S A H NY A XT R OA B HT S F WL D AOO T R O T C N EG EP F O CS

E GRH EOT R R R O YEYT RDBC ON ! D U T S C E E I ADN RF F R EE O O T YRV C E NS T OA !I G&

A Y B S E C I V R E 3 F O Y L P P U 3

12%

(6%+6%)

5%(2.5%+2.5%)

b road i.e.

a Goods Transport Agency Goods Transport Agency (GTA) (GTA) -

Recipient of Service Supplier of service Category of Supply of Services Sl. No.

114 Para 2.1

V O ' E T A T 3 R O T N E M N R E V O ' L A R T N E # E H T F O T N R EO MY HR SO I L T I B R AR T E S T %N RO ON I T5 N ER MO TT R N A PE EM N $R AE R O Y T I R O H T U A L A C O L

S E I C N E G A L A T N E M N R E V O '

FS O D O EO S OG P RF UO Y PL EP HP T U RS OE F L B YA L N X OA T A G N I TK C !A 4M R 3O 'F #T EO HN T D RN E DA N U NN O OI I T T C A R E T S S I R G E ED R NN EU KX AA T T S S E G A NI C HT I V C HU R E C ID S H ER WD O c

% ' 2 ! ( # % 3 2 % 6 % 2 ( #

S DO OT OD GA AO YR BY DB EE DG I V A I OR RR PA SC E S CD I V O R O E G S OA T N YI L P S PD AO LO L A G HF SO YT R R T O N P ES SN I H A T R NT I F DO EY NA I A W T N OY CB GY NC I N H E T G O NA T RR E O VP ES WN OA R (T b

XS AD 4O O LG A R F T O N T ER #O P S N AD R E TL L OA T C NE .O T IM .A A LN FE O RE R NV I E ET CA I H AV R RW A E 0SY SB NE I E DT DI EVO NON lRT EPN DOE SHM W A N G YNI S CO N NS O ER GEC !PS YE TN U R S OAS P I SSD N NA N AE A R 4MD S A DEO T R OA O2 Y ' B E YL TB I T A NX ET A S SE EH NT IN S Y UIR DO BE T TI YA R CR NO E !L T RF OO O VI N DE M AS R I LAF A G R UN O DI IDES V UT E L I T C DN AA CC NI IE OO VV T NA DD !C AA YE S O E T BA T VA Y L DCDC T O A O C EV RV DD E OD I R I A I V A D OLNF N RAEO I PUS R DAMFO SIGRO V N l EI Y I YT L CD RA D I O N C U V EWE L RIC T R ENN YI A 3AI CBD -

S EE CD I V U L DC AN OI T D NN OA I T R A E Y L NT E I N R R AO NM H I T U DYA EN DA R I O V ONL RIA P N W U EAB CL I I R F V T O R T E R H S U CO YN NA C AR Y SBN N A AYE ENR O MAF NE I EB S CE NC AI T V S R I S E S S A L A RN OO I YT CA NN T AE T L S U E SR NP OE CR

N4 A3 Y' BR DO EF DE I L V B OA RI PL E SR E CA I Y V T R I T E N S LE A S NS OE I N T I A S T U N EB S A E R O PT EE R T NA C AO HV T RDM E HAS R I T ON O I A SN H E EC CS I V AE R RM E OE S G LER A TA GA H EC L OC RV E E S HDR A T E E LV HA E UR 7D R I E V I D D N NU I

S4H E 3 C C' I E V M R Y E T E S I G T LN R A A NEH OSC S I T E E A N S T I R N S E EU V S BE E R R R PAE EOD T R EN GT U NA I E C D C OI UV V L C DR E NAS I R E SO E H I T CN I E F V S O R T E AN S GI E LN A P GII EDC U L E L R Y FC T O NET I EIHN T E S T YE A A S BS CC E NODN I V ) A I DP A S S U E E N 9A BB E OH YT BDT E DR EI DU I QM V S EI OR N RS PI A

L A N U B I R T L A R T I B R A N ! NA A YO BT L DA EN I Y L UI T P T PBN I UR E ST S S S L E A E CR I N T V I I S R B U E RB 3A

E YL TB I T A NX ET A S SE EH NT IN S Y UIR BDO E T T I YA R CR NO E !L T

N O S R E P Y N ! YOR BTO P E DI T EHA DSRM R I OOR V P OSR l RNO P POC I P H SSYS E D R F CO E ON I BT V RYYR EANA 3WAP

RDY OE R T O A EC T T I A R OR R L O E PMT E RRL OlB CPA I H X YS A DR T OE E BNH T YR T NA N !PI

i.e.

Recipient of Service Supplier of service

Category of Supply of Services

Sl. No.

Para 2.1 115

Notes:

legal services

Explanation-“Legal service”

CIRCULAR NO. 27/01/2018-GST [F.NO.354/107/2017-TRU]

Issue:

Clarification:

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

N O I N 5 T N E M N R E V O ' E T A T 3 T N E M N4 R3 E ' VY OA 'P LO A T R T E N L EB #I A SL E S I S A Y CI T R GO NH I T WU O! L L O L A F C EO H, T NR I O RY E R VO EI T WR R OE (4 Y T R E P O R P E L B A V O M M I F O G N I T N E 2

LN Y E AI T CH R R T A O P H R T SEU H S T A E O L R A PNC XO O ES L RR TE O S OPY PAR O D I T EOR ETR PDE SET DN FI O O VI YON AR5 WPR SO YE T BCN I E V SR T M S E OS N 0Y R E FC V O NO TE' N G E EAT MDA T TN R A3 A T PEN EC E $N M AN ER HU R T E YSV BNO I ' SEL F E I A CL R I T V TN R S E OE 3P# c

S T C N I C E R P E H T E D I S T U O R O E D I S N I L E S S E V A R O T F A R C R I A N AT OR T O P NR OI I A T A N L E A R R NO I T SR E O CP I V A R E F 3O S R E G N E S S A P R O S D O O G F O T R O P S N A R 4

R YOE L P P.D UFN SOUM DO SE OM T C R RE SE N T VN TO N A UNC OITM X M-OA A#NT E T2R N A R EE S= MD E G NNR RU A E A V H K O4C;A '3 ET N ' R O A N Y I N ) BYS A R I V A DPR + EOE T P ME U 2 RL S ! OB F S ! AA R I E L PSE IT ET A CN 2 , I A V C R 4 I E 4 L N3 S P O ' I NP#T OA A I C S E l I R V T I O R F E O E PR N4 UE O3 T SHO T .S' FE O N N C YI OO I V T T I = I T R P V A E E I C S T C C lX FI !O TE; d

E YL TB I T A NX ET A S SE EH NT IN S Y UIR BDO E T T I YA R R NCE !OT L L TTA NN C EE O L MMR N O RNY ERR VEO OVI T 'OR R 'E Y T L T I A R RENO T TOH NA IT N ET U #35A LS E S HTTAE N N C T ON YEEL I BMMR S DN OU ERN B Y R I E L ERA V P O POVI O T T U OR S' R Y E SL'T T I E A R CR ENO Y I T TOH T V I NA ITT R N ET E UN 3#35AE

b a

116 Para 2.1

- Tata Coffee Ltd.,

L TA FC YO L P N E PSPI O M ST UR E SE A R AT . S N M I N D I O I T NC TS N I AN YUATN C T C H I I I L A 4 V R P I T M P T S C YAI X D AI T A NE T GT NNOH E E T I L N F SB I O S = A ME CN NI TI O U SLI OUPT A P A ; YBADE K R N A Y R A R UNT SVO A I E A )N CO L & R OH -A L A T EW#R + S T2E A N N EA I 2 L E C T NL I ! A T OP ! C DP2I R NA T S 4I AO L T T4 DT#$S EN SU 3 D DE R' I M R4 V A W ON N RR OO= PE I SV TT S A O A R N H'OO O L TY.T I ; P N NU BO X EE IB% MC T I L R A NI A T RVCN R , R l E OE4 E I VS T N CI 3 O OF F.O ' 'O JSW Steel Ltd.,

S DHFS SOEY vHNI N A I S N COE Y C L O T A EAL I L A SN A U A Y R R P H PS R S R L E E E RPWE SRO P S YEP DI U PM T S HIL L EOFSD Y F W Y O U E U A T HED hNNA YOS I S F N A N V E P O S O OT L S O E I T E O RT I T A S I Y TMMT L I T I O A NH TCA L L B A D A A E O O R G A P OI L ER RY MRF E Y X T E R E G DAFY DE BE O A CN DI I I DLR EI A IYLS OE A N T PHR TSVNTR T R VPW N L I E A EONIPE OS OEC ES MY NCIEUV I @ BL B C E S I O O E A G M R AR M OAOAN R NF T I DTR I OT SC EE OEA lBH DN OEY H TOTT EANFSRTT O A DO R S R N RON I ET EA I OT EN E PN ET R I U ILU CT F A M S G QOAI L ELSVNQYNEEOL IE R O I R A O E N I R W E I A T O T R N T H D A C R Y F SE T L R E AITPRE Al I O T N P M E R BYHO T EI P C RH P L O SREU GMTl A O TY A 4 G T R I RO SPHS NN A THC P NOI 4@ I E4 HCTEY NRTF O O A N 3 DPR CR M AEA 4N I ETESRN' CHHG3S D T T A N ' X E S T T I R I I Y T I U E B R A E R FE I E E M A O R TQVVP ER E S VOBS E DHYH SEA GOL ETU UN 'OICC N3VT R N I EE ETDERE4 E SMT L N P E T S U T H N C EC A(H ON E A T A3T R T S T ' A E N E I I I T R C DS X3R N E O H l R E I E EEAI L ONO T E H P 4 TT T I HNA T RDC ET 3 EPSL E P)P E N G E O I HHAC I YI H MY@UJ' L T T T I B S WG I EV O I WBSBUV EUT E O H R L R Y I S S SI N4 E U B T T EE T I YNC L RC AE A EN SSHQROA E A X T I R S O Y J I UA HB C L AT O EOTCE OT ST A S U BRSS NURC 2 OS T I E N DID TOI O H H A O E V ER E N AT T OT R C E N R I HO HS O ONEUSS E ON MG 4F T IDSAUS4I LICENSE

S I T ) E C I V R E S

A SE I H GT NI S I S T NN EE CM I L N ER HE T V FO I E' Z YE L H A T NY AB OD T TI E N L AP T P R OU PS S MI IT SA I H T I W ET R A OH F T E R R A E E HL 4C

N I S E I R T N E C l I C E P S Y N A Y B D E R E V O C T O N S I T A H T D N A S E R O L A R E N I M E S U D N A

leasing/rental LEASE (meaning thereby it is a service and not merely the statutory payment for no activity done) of the right to extract

% ' 2 ! ( # % 3 2 % 6 % 2 ( #

L TEEND RE(A , EL YEGMGNO O T T EENCVII 4 HN H NO P U A # A I E P E T T I I O 3 R SP V T S EGT)DA PTT A 5 X F E B N I (S UYNIALI 4' 22MRA T O E A SBEEEBS A 3 Y E NE S T L A B R 7 N L R E T R A A R X X C N ' U F E R O L E H T EO EI R I L AV O H OA PA T N HL L TEEA4 4 I P R O H E C Y Y T RA E GPTP OT LL'L LDTL ASH E E E S N A P A A L A Y B = T I S RR P T HSA R L E P S UA A N E T S T C O H U M O DD C ARGA ARDTN N E N E ! T T I E I S R E L I N O W L E N D L S T E F L P D I A 4 # C U E # L E P ; O NRHAEM R B T 3 S U N O H A C D G I A ' N EA IDT E C I E N D 2 N G A H S L # A R S I ECHAESE T M NS I I RXDW C!WSCUV D A E N N D S,X A E E O E AT E L XD H I I O E D4 T T A AH PNAO3NC ,MHA C4T O A NL T 3 C F I W O I D D I T N S V F UA T E O E ' O G4C I H O EA R O R C N D 3 H ST A . E E . W C N E L N N O T E E E R ' L N T I I O TBlT E NS = T T F N A T N EA XS I A I A A X F E#E S OH T O(OE T EO OI ADDV 2T R L C 2IC E# I T OA T YU O T TU EI C A . 4 T C A A I S QXE HT TSC N XFOE C3V A N ; F E AOGTHETFT 3 I l E A l ' A O T K H TOA I H 4ENA E I H 4 M C T R R T 2 A I T L A E # T R T R T T O D A A E A L T O O E N L E F E B G A N D N RRL A . F E C E L O ) A S N A TET B ENRNI H. IX A H N N E T I N T P X R F TTO UI AA 4 NO TTD EHF N HA N A AU X CA TRE O.#TO T L EE + ARTB I U A T A L T R E T E T N ARR YL S OG#BRM E A B G D T E L B E A D E E O B X CI R D N Y A F N 2 I R DAR V HA E lT ES ETMDIAO X M ! A E O I V R A B XN N ETT E # T L A U A C l ! E A M R O O NG&MDT LY C R N R . B O X VEF/ .l T S S S I O U E F A O I E T ET IG RLANE O T . O M ' A I O B D = E R W N I H. E TE SE LANN CI .A .I O T GR H D S V E H N ) A 4 FNV S FO V I . A T L A3 I 3 3DOA R O A RO S C4 I OE T K !E V AROOH TI ; ' L NA T A 3 % O NTSNOEEOGS P H N ET I F T P A EAEI.LDGEE , AT R O O D AC NFKC N A MCV l N O I I N 3 I .D O S R = C I L V ONU EL I T ) A A B G % l P LN R I F H T O SN T A A + PIO T E O N 6 T R E I . A . I S A O A R , O E C ET Y M L E L E C ; l BNL /YDDTE.A A I 2 3AHH E P T R L I H E E T D I M T 6 T R T P R ! P T T T N EEY XE RFO NO URU N A P.NA EA ! OO HT HBF A3 AT . NO O SR T T )%DDL of services

of goods

TY MN UAB S R TVT E C N L EE E PRD HN 3T O DI P NWS A E EGRS ENEO O . &L H E T C- 0 N#O E2T7 CRD; I E E , U S NDS ONI U RM N E E NOE OC I EB T L IE S = T A E 4 H PF EO E HTC T I N F T O YEO BMN DT ERET GAHR U NP4O EE # L $ S L R A H OA HT LI G CEU NLC( B R EA I S C EY A BA R DD SPN A A SA HE - GSE 4R N 3A L OB I 'HT N F#A O O EC( I YGI F VAT E ESO H ,5NT

EONGTE ET YL T TENHL LB A I B E A G E T Z I A L BI YN 3 R B R N O O ATOGI M ER O (E A H N HFE O T T GNU I S 4OH C N R S UN T4 I A A A N G MSN H H T T NUS A FNFO I OICL E O S N S N M E M I A A S MTSX MAB T C W I A A N EW T FNESMRP E G O O E SS S R I IVE I O Y4AT IN S R T H 3 V A ' A I I N C = ' V B T H I DC EI C T T T E 4 A R C E C A G 3 AL EAGMT R 3 W ' ; L A N SO EY RI H S H N C G O E C BI T I R NOFM D I TN ADWR S SO HEGA UR R C U TO BO SNW ES TNFS OR E NC I DR L O I AMI A R E F R DT = NAVEYN T P E EN T T R O L GO E Y2EA AC T V L LYT D GY O N T A O NT E 'YNNR A EL E O TM F A RS C M V O EY N I R OFESNER L E L A L C E R R ; A O WD NBE V H C I J V O E S EE A SZ BTGOOG R 2 T I R ' F E A R N A S O NO H E R OHOTHT F O L I A T D T DCT T A U I E C N L T 3 E S AA AH 4 E E R R Y 3 0TRHE B T N B OTV N ' R EF EDON O MDUR C EO E T N NT # SYD = RC O T N E L E VEH4TAA L N G Y L R 3O OO I OO ('C 'C n; RF

State of Rajasthan .

Smt. Anjana Choudhary

But after the amendment

like goods

license not leasing

Naren Rocks and Mines reverse charge basis Pvt. Ltd., JSW Steel Ltd.,

Para 2.1 117

LAND

viii

– Bharti Airtel Limited

Letter issued by State Government authorizing royalty contractors to collect royalty along with GST in respect of mining right, for and on behalf of government, on forward charge basis was not sustainable as reverse charge mechanism was applicable.

3 . / ) 4 0 % 8 % 9 6 % , 6 ) $

S ET SPL S N B O E CRAE P V M CE OE AL G GBMN NAMA I V T R OIR N D AMI A A R R MSA G L RIEI N H OA T M GN FS I O NI I L R T Y O T E L IT RH T MR T N A O RP OR E RCO PO R GYOG LNN NL I I S WOON I OHS W E S L L E C A I S YS L T SI NL IOG P AC N EAFI MFOST Y A H R ER CE L E UF P SSGO N NR YA I NR T P T AT E E REL L OHS B T ET E A S DV UUU O O LM NH C OT NM I I T WII A F PRDO UONT C AC CHYE T I OT R P W E S Y P E R YO R T T N RN R PI EE E T A 2 X A 4 L A R T N E # O . N O I T A C l I T O . Y B D E T R E S N I N E EF B E S A HW Y R T N E E V O BD AE ET HA 4D

R E T O M O R 0

N O S R E P Y N ! DY FDITRCFR NBNOE NEIOT E M D E O L H A C ML ONO T A L M A O I O E R L TO FR R CA I M PY T S O E O F O C O N S T NPU L EM I E R N E ARR S A P HU A GT MVYOTA ERA NO EB SY L O D N U NIMI RDOB MSO N E N O T RR SOAMCS ACC T I I A R E ER T E RJ N E T EEA RP G OO E F O GYPR RPTRMTR N YEF A S N DPSO P O NI HAE , UACCNR AS A #

E T A 2 X A 4 L A R T N E # O . N O I T A C l I T O . Y B D E T R E S N I N E EF B E S A HW Y R T N E E V O BD AE ET HA 4D

F O EF S UO A L C N I T I O T DT EC N! GT I N S S E A M SP A O GL E NV I N AE E$ D MN EA MN AI O S T EA L HU T EG VE A2 H E LT L A A HT SS % L A E 2 E H T F O M RN E O T I T EC HE 4S

F O F EO S U A L C N I T I OT T DC E! NT GN I E S S M A P SO A L GE NV I E N A$ ED MN A EN MO I AT S A L EU HG T EE V2 A HE T LA L A T HS S% L A E 2 E H T F O M RN E O T I T EC HE 4S

“promoter”

R E T O M O R 0

N O S R E P Y N ! YFTEG Y BONCNNB E O I A T D CC DYMPU A E RJ P3L EW OO I ORC L L NFR P E YV O I )P PB O 3 A U EL & D FR SNF )&O E L T OOR3A SS & NO O N R ER OM E E O CP I T F I SXT I S O C T V EIU NH R RYA D D RP GN EN DT I RR 3AT A )AS "

1-4-2019.

“apartment”

Notification No.15/2018-Central Tax (Rate), dated 26-7-2018

DT EC R ! E T S 4 I 3 G E' R # N OE SH R T E PR E YD NN !U

G4 E3 R ' N# OE SH R E T PR AE D ON T U D E R T E C T S ! I by way of renting of immovable property -

L TTA NN C EE O L MMR N O RNY ERR VEO OVI T 'OR R 'E Y T L T I A R RENO T TOH NA IT N ET U #35A R Y NO BNR R Y EER DV VO EO OT I I L ''R P R Y E P T T L E UA I T N R SR AO O T TI H SN 3N T EE U 5 C# A I TTL V N N A REE EC EH O MML 3T !

Recipient of Service Supplier of service Category of Supply of Services Sl. No.

118 Para 2.1

Renting of immovable property

1-4-2019.

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Para 2.1 121

1-1-2019.

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i.e.

122 Para 2.1

1-10-2019

1-10-2019.

GST Practice Manual AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

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Aditya Singhania TAXMANN MAY 2022 6th Edition 9789356220683 1976 PAPERBACK

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