DIVISION ONE 1 Central Goods and Services Tax Act,
DIVISION TWO 2
THREE
1[Annual return
80. (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
2[(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 20202021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.]
3[(1B) Notwithstanding anything contained in sub-rule (1), for the financial year 20222023, the said annual return shall be furnished on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.]
1. Substituted by the Central Goods and Services Tax (Sixth Amendment) Rules, 2021, w.e.f. 1-8-2021. Prior to its substitution, rule 80, as amended by the Central Goods and Services Tax (Amendment) Rules, 2019, w.e.f. 1-2-2019, Central Goods and Services Tax (Third Amendment) Rules, 2020, w.e.f. 23-3-2020 and Central Goods and Services Tax (Twelfth Amendment) Rules, 2020, w.e.f. 15-10-2020, read as under :
“80. Annual return.— (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR-9B.
(3) Every registered person other than those referred to in the proviso to sub-section (5) of section 35, whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that for the financial years 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”
2. Inserted by the Central Goods and Services Tax (Tenth Amendment) Rules, 2021, w.e.f. 29-12-2021.
3. Inserted by the Central Goods and Services Tax (Amendment) Rules, 2024, w.r.e.f. 31-12-2023.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR-9B.
(3) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, whose aggregate turnover during a financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.]
1[(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 20202021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.]
2[(3B) Notwithstanding anything contained in sub-rule (3), for the financial year 20222023, the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.]
RELEVANT NOTIFICATIONS
NOTIFIED RATE, TURNOVER AND OTHER CONDITIONS - In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), and in supersession of the Notification No. 8/2017-Central Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647(E), dated the 27th June, 2017, except as things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Central Goods and Services Tax Rules, 2017:
Provided that the said aggregate turnover in the preceding financial year shall be seventy-five lakh rupees in the case of an eligible registered person, registered under section 25 of the said Act, in any of the following States, namely: — (i) Arunachal Pradesh, (ii) Manipur,
1. Inserted by the Central Goods and Services Tax (Tenth Amendment) Rules, 2021, w.e.f. 29-12-2021.
2. Inserted by the Central Goods and Services Tax (Amendment) Rules, 2024, w.r.e.f. 31-12-2023 S.
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(iii) Meghalaya,
(iv) Mizoram,
(v) Nagaland,
(vi) Sikkim,
(vii) Tripura,
(viii) Uttarakhand:
CH. III - LEVY AND COLLECTION OF TAX S. 10
Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:—
TABLE
Sl. No.Tariff item, sub-heading, heading or Chapter Description (1) (2) (3)
1. 2105 00 00
Ice cream and other edible ice, whether or not containing cocoa.
2. 2106 90 20 Pan masala.
1[2A. 2202 10 10
3. 24
2[4. 6815
5. 6901 00 10
6. 6904 10 00
7. 6905 10 00
Explanation.—
Aerated Water.]
All goods, i.e. Tobacco and manufactured tobacco substitutes.
3[Fly ash bricks; Fly ash aggregates; Fly ash blocks]
Bricks of fossil meals or similar siliceous earths
Building bricks
Earthen or roofing tiles]
(i) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force on the 1st day of April, 2019.
Note : Central Goods and Services Tax (Removal of Difficulties) Order, 2019 provides that the value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account—
1. Inserted by Notification No. 43/2019-Central Tax, dated 30-9-2019, w.e.f. 1-10-2019.
2. Inserted by Notification No. 4/2022-Central Tax, dated 31-3-2022, w.e.f. 1-4-2022.
3. Substituted for “Fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content; Fly ash blocks” by Notification No. 16/2022-Central Tax, dated 13-7-2022, w.e.f. 18-7-2022.
(i) for determining the eligibility for composition scheme under second proviso to sub-section (1) of section 10;
(ii) in computing aggregate turnover in order to determine eligibility for composition scheme.— Notification No. 14/2019-Central Tax, dated 7-3-2019, as amended by, Notification Nos. 43/2019-Central Tax, dated 30-9-2019, 4/2022-Central Tax, dated 31-3-2022 and 16/2022-Central Tax, dated 13-7-2022.
NOTIFIED CLASS OF REGISTERED PERSONS WHO SHALL FOLLOW SPECIAL PROCEDURE FOR FURNISHING OF RETURN AND PAYMENT OF TAX - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 2/2019-Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019, (hereinafter referred to as “the said notification”) as the class of registered persons who shall follow the special procedure as mentioned below for furnishing of return and payment of tax.
2. The said persons shall furnish a statement, every quarter or, as the case may be, part thereof containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017, till the 18th day of the month succeeding such quarter:
1[Provided that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter April, 2019 to June, 2019, or part thereof, shall be the 2[31st day of August, 2019]:]
3[Provided further that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter July, 2019 to September, 2019, or part thereof, shall be the 22nd day of October, 2019:]
4[Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20:]
5[Provided *that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020:]
6[Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Central Goods and
1. Inserted by Notification No. 34/2019-Central Tax, dated 18-7-2019, w.e.f. 18-7-2019.
2. Substituted for “31st day of July, 2019” by Notification No. 35/2019-Central Tax, dated 29-7-2019, w.e.f. 29-7-2019.
3. Inserted by Notification No. 50/2019-Central Tax, dated 24-10-2019, w.r.e.f. 18-10-2019.
4. Inserted by Notification No. 12/2020-Central Tax, dated 21-3-2020, w.e.f. 21-3-2020.
5. Inserted by Notification No. 34/2020-Central Tax, dated 3-4-2020, w.e.f. 3-4-2020.
6. Inserted by Notification No. 11/2022-Central Tax, dated 5-7-2022, w.e.f. 5-7-2022.
*Word ‘also’ shall be inserted.
Services Tax Rules, 2017 for the quarter ending 30th June, 2022 till the 31st day of July, 2022:]
3. The said persons shall furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year:
1[Provided *that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 2[31st day of October, 2020]:]
3[Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 4[31st day of July, 2021].]
4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act if they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided in para 2 and para 3 above.—Notification No. 21/2019-Central Tax, dated 23-4-2019, as amended by, Notifications No. 34/2019-Central Tax, dated 18-7-2019, No. 35/2019-Central Tax, dated 29-7-2019, No. 50/2019-Central Tax, dated 24-10-2019, No. 12/2020-Central Tax, dated 21-3-2020, No. 34/2020-Central Tax, dated 3-4-2020, No. 59/2020-Central Tax, dated 13-7-2020, No. 64/2020-Central Tax, dated 31-8-2020, No. 10/2021-Central Tax, dated 1-5-2021, No. 25/2021-Central Tax, dated 1-6-2021 and No. 11/2022-Central Tax, dated 5-7-2022.
SPECIAL PROCEDURE TO BE FOLLOWED BY AN ELECTRONIC COMMERCE OPERATOR TO COLLECT TAX AT SOURCE IN RESPECT OF SUPPLIES MADE THROUGH IT BY A COMPOSITE SUPPLIER - See Notification No. 36/2023-Central Tax (Rate), dated 4-82023—For details see section 52 of Central Goods and Services Tax Act, 2017
RELEVANT CIRCULARS
DENIAL OF COMPOSITION OPTION BY TAX AUTHORITIES AND EFFECTIVE DATE THEREOF - In a case where the taxpayer has sought withdrawal from the composition scheme, the effective date shall be the date indicated by him in his intimation/application filed in FORM GST CMP-04 but such date may not be prior to the commencement of the financial year in which such intimation/application for withdrawal is being filed. If at any stage it is found that he has contravened any of the provisions of the CGST Act or the CGST Rules, action may be initiated for recovery of tax, interest and penalty. In case of denial of option by the tax authorities, the effective date of such denial shall be from a date, including any retrospective date as may be determined by tax authorities, but shall not be prior to the date of contravention of the provisions of the CGST Act or
1. Inserted by Notification No. 34/2020-Central Tax, dated 3-4-2020, w.e.f. 3-4-2020.
2. Substituted for “31st day of August, 2020” by Notification No. 64/2020-Central Tax, dated 31-8-2020, w.e.f. 31-8-2020. Earlier, the quoted words were substituted for “15th day of July, 2020” by Notification No. 59/2020-Central Tax, dated 13-7-2020, w.e.f. 13-7-2020.
3. Inserted by Notification No. 10/2021-Central Tax, dated 1-5-2021, w.r.e.f. 30-4-2021.
4. Substituted for “31st day of May, 2021” by Notification No. 25/2021-Central Tax, dated 1-6-2021, w.r.e.f. 31-5-2021.
*Word ‘also’ shall be inserted.
the CGST Rules. In such cases, as provided under section 10(5) of the CGST Act, the proceedings would have to be initiated under the provisions of section 73 or section 74 of the CGST Act for determination of tax, interest and penalty for the period starting from the date of contravention of provisions till the date of issue of order in FORM GST CMP-07. Further the registered person shall be liable to pay tax under section 9 of the CGST Act from the date of issue of the order in FORM GST CMP-07.
Provisions of section 18(1)(c) of the CGST Act shall apply for claiming credit on inputs held in stock, inputs contained in semi-finished or finished goods held in stock and on capital goods on the date immediately preceding the date of issue of the order.—Circular No. 77/51/2018-GST, dated 31-12-2018.
EXERCISE OF OPTION TO PAY TAX UNDER NOTIFICATION NO. 2/2019-CENTRAL TAX (RATE), DATED 7-3-2019 :—
(i) a registered person who wants to opt for payment of central tax @ 3% by availing the benefit of the said notification, may do so by filing intimation in the manner specified in sub-rule (3) of rule 3 of the said rules in FORM GST CMP-02 by selecting the category of registered person as “Any other supplier eligible for composition levy” as listed at Sl. No. 5(iii) of the said form, latest by 30th September, 2019. Such person shall also furnish a statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (3) of rule 3 of the said rules.
(ii) any person who applies for registration and who wants to opt for payment of central tax @ 3% by availing the benefit of the said notification, if eligible, may do so by indicating the option at serial Nos. 5 and 6.1(iii) of FORM GST REG-01 at the time of filing of application for registration.
(iii) the option of payment of tax by availing the benefit of the said notification in respect of any place of business in any State or Union territory shall be deemed to be applicable in respect of all other places of business registered on the same Permanent Account Number.
(iv) the option to pay tax by availing the benefit of the said notification would be effective from the beginning of the financial year or from the date of registration in cases where new registration has been obtained during the financial year. It may be noted that the provisions contained in Chapter II of the said Rules shall mutatis mutandis apply to persons paying tax by availing the benefit of the said notification, except to the extent specified above.—Circular No. 97/16/2019-GST, dated 5-4-2019, as amended by Corrigendum to Circular No. 97/16/2019-GST, dated 1-7-2019 and Corrigendum No. CBEC/20/16/4/2018-GST, dated 29-7-2019.
APPLICABILITY OF GST ON ACCOMMODATION SERVICES SUPPLIED BY AIR FORCE
MESS TO ITS PERSONNEL - All services supplied by Central Government, State Government, Union Territory or local authority to any person other than business entities (barring a few specified services such as services of postal department, transportation of goods and passengers etc.) are exempt from GST vide Sl. No. 6 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017. Therefore, as recommended by the GST Council, it is hereby clarified that accommodation services provided by Air Force Mess and other similar messes, such as, Army mess, Navy mess, Paramilitary and Police forces mess to their personnel or any person other than a business entity are covered by Sl. No. 6 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 provided the services supplied by such messes qualify to be considered as services supplied by Central Government, State Government, Union Territory or local authority.—Circular No. 190/02/2023-GST, dated 13-1-2023.
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RELEVANT CASE LAWS
Cancellation of registration - Taxpayers cannot be denied cancellation of registration under composition scheme with retrospective effect merely on ground that portal lacks such functionality; department should fix glitch in GST portal and allow such cancellation - SKP Pharmachem v. Union of India [2023] 147 taxmann.com 535 (Guj.)
Computation of turnover - Turnover in VAT regime is not to be excluded while computing tax liability in terms of section 10 - Godway Furnicrafts v. State of Andhra Pradesh [2021] 128 taxmann.com 345/54 GSTL 151 (AP)
Exclusion from benefits - Where GST Council in its Seventeenth meeting held on 18-6-2017 recommended for exclusion of ice-cream from benefits of Composition Scheme under section 10(1) and reason for such exclusion was that there was no GST on milk, being a large constituent of ice-cream and if small manufacturers of ice-cream were to be given benefit of section 10(1), there would be large scale loss of revenue, GST Council was to be directed to reconsider exclusion of small scale manufacturers of ice-cream from benefit of section 10(1) - Del Small Ice Cream Manufacturers Welfare’s Association (Reg.) v. UOI [2021] 126 taxmann.com 60/46 GSTL 10/85 GST 78 (Delhi)
Illustrations - Where aggregate turnover in preceding financial year does not exceed Rs. 50 lakhs, registered taxpayer (manufacturer) may opt to pay tax as prescribed, but not exceeding 1 per cent of turnover - Godway Furnicrafts v. State of Andhra Pradesh [2021] 128 taxmann.com 345/54 GSTL 151 (AP)
Power to grant exemption from tax.
111. (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such
1. Enforced with effect from 1-7-2017.
explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
Explanation.—For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
RELEVANT NOTIFICATIONS
EXEMPTION TO SUPPLIES OF GOODS BY CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE TO UNIT RUN CANTEENS AND SUPPLIES OF GOODS BY CSD/UNIT RUN CANTEENS TO AUTHORISED CUSTOMERS - 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), 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, 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 the case may be, as specified in the corresponding entry in column (2), from the whole of the central tax leviable thereon under section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), namely:—
TABLE
S. No. Tariff item, sub-heading or Chapter
Description of supply of Goods (1)(2) (3)
1.Any chapterThe supply of goods by the CSD to the Unit Run Canteens
2.Any chapterThe supply of goods by the CSD to the authorized customers
3.Any chapterThe supply of goods by the Unit Run Canteens to the authorized customers
Explanation.
(
1) In this notification, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(
2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.— Notification No. 7/2017-Central Tax (Rate), dated 28-6-2017.
CGST EXEMPTION IN CASE OF INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM A SUPPLIER, WHO IS AN UNREGISTERED PERSON - 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), the Central
1.151 CH. III - LEVY AND COLLECTION OF TAX
Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). 1[***]
2. This notification shall come into force with effect from the 1st day of July, 2017. [Note : The exemption contained in the notification No. 8/2017-Central Tax (Rate), dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 2[30th day of September, 2019].]—Notification No. 8/2017-Central Tax (Rate), dated 28-6-2017, as amended by, Notification No. 38/2017-Central Tax (Rate), dated 13-10-2017, Notification No. 10/2018-Central Tax (Rate), dated 23-3-2018, Notification No. 12/2018-Central Tax (Rate), dated 29-6-2018 and Notification No. 22/2018-Central Tax (Rate), dated 6-8-2018 [Rescinded by Notification No. 1/2019-Central Tax (Rate), dated 29-1-2019, w.e.f. 1-2-2019].
EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A TDS DEDUCTOR UNDER SECTION 51 FROM AN UNREGISTERED SUPPLIER - 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) (hereinafter referred to as 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, hereby exempts intraState supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act.
2. This notification shall come into force with effect from the 1st day of July, 2017.— Notification No. 9/2017-Central Tax (Rate), dated 28-6-2017.
EXEMPTION TO INTRA-STATE SUPPLIES OF SECOND HAND GOODS RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED SUPPLIER - 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), 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 intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the central tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).
2. This notification shall come into force with effect from the 1st day of July, 2017.— Notification No. 10/2017-Central Tax (Rate), dated 28-6-2017.
INTRA-STATE SUPPLY OF HEAVY WATER AND NUCLEAR FUELS FALLING IN CHAPTER 28 BY THE DEPARTMENT OF ATOMIC ENERGY TO THE NUCLEAR POWER CORPORATION OF INDIA LTD. - In exercise of the powers conferred by sub-section (1) of section 11 of
1. Omitted by Notification No. 38/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.
2. Substituted for “30th day of September, 2018” by Notification No. 22/2018-Central Tax (Rate), dated 6-8-2018, w.e.f. 6-8-2018. Earlier, the quoted words were substituted for “30th day of June, 2018” by Notification No. 12/2018-Central Tax (Rate), dated 29-6-2018, w.e.f. 29-6-2018 and for “31st day of March, 2018” by Notification No. 10/2018-Central Tax (Rate), dated 23-3-2018, w.e.f. 23-3-2018.
the Central Goods and Services Tax Act, 2017 (12 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 intra-State supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the central tax leviable thereon under section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).—Notification No. 26/2017-Central Tax (Rate), dated 21-9-2017.
EXEMPTION TO INTRA-STATE SUPPLY OF TAXABLE GOODS BY A REGISTERED SUPPLIER TO A REGISTERED RECIPIENT FOR EXPORT, FROM SO MUCH OF THE CENTRAL TAX LEVIABLE THEREON UNDER SECTION 9 OF THE CGST ACT, AS IS IN EXCESS OF THE AMOUNT CALCULATED AT THE RATE OF 0.05 PER CENT - 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”), 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 intra-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent, subject to fulfilment of the following conditions, namely:—
(i) the registered supplier shall supply the goods to the registered recipient on a tax invoice;
(
ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier;
(iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
(
iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;
(
v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier;
(vi) the registered recipient shall move the said goods from place of registered supplier—
(a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
(b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
(vii) if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported;
(viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgement of the warehouse operator
1.153
shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier.
2. The registered supplier shall not be eligible for the above-mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice.—Notification No. 40/2017-Central Tax (Rate), dated 23-10-2017.
PARTIAL EXEMPTION TO INTRA-STATE SUPPLY OF SERVICES BY WAY OF GRANT OF LICENSES OR LEASE TO EXPLORE OR MINE PETROLEUM CRUDE OR NATURAL GAS OR BOTH - 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), 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 intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the central tax as is leviable on the consideration paid to the Central Government in the form of Central Government’s share of profit petroleum as defined in the contract entered into by the Central Government in this behalf.—Notification No. 5/2018-Central Tax (Rate), dated 25-1-2018.
EXEMPTION FROM TAX ON INTRA-STATE SUPPLIES OF GOODS FALLING UNDER HEADING NO. 8703 - 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), 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-Central 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, Sub-heading or Tariff item
Description of Goods
(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, 9%
S. No.Chapter, Heading, Sub-heading or Tariff item
(1) (2) (3) (4) 1988 (59 of 1988) and the rules made thereunder.
2.8703
3.8703
4.87
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 thereunder.
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.
All Old and used Vehicles other than those mentioned from Sl. No. 1 to Sl. 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.—Notification No. 8/2018-Central Tax (Rate), dated 25-1-2018.
EXEMPTION TO INTRA-STATE SUPPLIES OF HANDICRAFT GOODS - 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), 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 intra-State supplies of handicraft 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 corresponding entry in column (2), from so much central tax leviable thereon under section 9 of the said Act as is in excess of the rate specified in column (4) of the said Table.
