GST Icai Volumeii 01012018 PDF

Background Material on
GST Acts and Rules
The Institute of Chartered Accountants of India

(Set up by an Act of Parliament)
New Delhi
© The Institute of Chartered Accountants of India
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system,
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of India may not necessarily subscribe to the views expressed by the author(s).
The information cited in this book has been drawn primarily from the www.cbec.gov.in
and other sources. While every effort has been made to keep the information cited in this book
error free, the Institute or any office of the same does not take the responsibility for any
typographical or clerical error which may have crept in while compiling the information
provided in this book.
First Edition : May, 2017

Second Edition : September, 2017
Revised Edition : January 2018
Committee/Department : Indirect Taxes Committee
E-mail : idtc@icai.in
Website : www.icai.org; www.idtc.icai.org
Price : e-publication
ISBN : 978-81-8441-869-9
Published by : The Publication Department on behalf of the Institute of

Chartered Accountants of India, ICAI Bhawan, Post Box No.
7100, Indraprastha Marg, New Delhi - 110 002.
Foreword
Implementation of Goods and Services Tax (GST) in India is one of the major economic
reforms. GST aims to make India a common market with common tax rates and procedures
and remove the economic barriers thus, paving the way for an integrated economy at the
national level. The Government of India is taking up various initiatives for smooth
implementation of GST and the GST Council is also meeting at regular intervals for taking
decisions to resolve the issues being faced by trade & industry. As a partner in nation building,
the ICAI also has been providing necessary support to the Government agencies at every
stage in addition to the various suggestion on the GST Law submitted for making law simple &
transparent.
The Institute has also been taking various initiatives for increasing awareness among its
members, revenue officers and public at large about GST by making suggestions for enabling
GST Implementation, organizing certificate course, virtual certificate course, E-learning on
GST, programmes, workshops on GST, releasing monthly E-Newsletter on GST, new
publications etc. One of the efforts in this direction is updated edition of Background Material
on GST Act & Rules which contains a clause by clause analysis of the GST Law along with
FAQ’s & MCQ’s, Flowcharts and illustrations etc.
I appreciate the efforts put in by CA. Madhukar N. Hiregange, Chairman, CA. Sushil Kumar
Goyal, Vice-Chairman and other members of the Indirect Taxes Committee of ICAI for
undertaking this task and revising the material in a short span of time.
I welcome the readers for a fruitful and enriching experience.
CA. Nilesh S. Vikamsey

President
ICAI
Date: 28.12.2017
Place: New Delhi
Preface
The GST roll-out on 1st July 2017 has paved the way for realization of the goal of One Nation
- One Tax - One Market. GST is expected to benefit Indian economy overall with most tax
compliant businesses getting favourably impacted. It should in time reduce the cost of goods &
services, giving a boost to the export of products and services. It would also foster ‘Make in
India’ initiative. GST promotes the concept of common market with common tax rates &
procedures and removal of economic barriers thus improving ease of doing business.
The GST roll-out on 1st July 2017 has paved the way for realization of the goal of One Nation
- One Tax - One Market. GST is expected to benefit Indian economy overall with most tax
compliant businesses getting favourably impacted. It would also foster ‘Make in India’
initiative. GST promotes the concept of common market with common tax rates & procedures
and removal of economic barriers thus improving ease of doing business.
We are partners in Nation building initiatives have always been supporting Government with
our intellectual resources, expertise and efforts to make the GST transition a great success.
This Committee prides itself on our role as “Partner in GST Knowledge Dissemination”. To
make the knowledge dissemination process smoother. We have updated the 4 editions of
“Background Material on GST Acts and Rules”. This Background Material is
comprehensive, containing clause by clause analysis of the GST Law along with FAQ’s,
MCQ’s, Flowcharts and Illustrations etc. to make the reading and understanding easier.
We thank CA. Nilesh Vikamsey, President, CA. Naveen ND Gupta, Vice-President, ICAI for
giving us the space to deliver and support for this initiative. We would like to acknowledge the
members of the Study Group(s) and Indirect Taxes Committee for their contribution and
support in the basic as well as revised edition(s). Special thanks to the untiring effort of CA S.
Venkatramani, CA Jatin Christopher and CA. Gaurav Gupta. We also appreciate the
Secretariat for their unstinted support and efforts.
We welcome the readers to an intellectual learning spree. Interested members may visit
website of the Committee www.idtc.icai.org and join the IDT update facility. We also welcome
suggestions at idtc@icai.in.
CA. Madhukar Narayan Hiregange CA. Sushil Kumar Goyal

Chairman Vice-Chairman
Indirect Taxes Committee Indirect Taxes Committee
Date: 28.12.2017
Place: New Delhi
Contents
VOLUME 1
I. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 1-740
CHAPTER I: PRELIMINARY 1-54
1. Short title, extent and commencement 1
2. Definitions 2
CHAPTER II: ADMINISTRATION 55-59
3. Officers under this Act 55
4. Appointment of officers 56
5. Powers of officers 57
6. Authorisation of officers of State tax or Union territory tax as proper officer
in certain circumstances 58
CHAPTER III: LEVY AND COLLECTION OF TAX 60-94
7. Scope of supply 60
8. Tax liability on composite and mixed supplies 61
9. Levy and collection 61
10. Composition levy 81
CHAPTER IIIA: CLASSIFICATION & EXEMPTION 95-111
11. Power to grant exemption from tax 104
CHAPTER IV: TIME AND VALUE OF SUPPLY 112-163
12. Time of supply of goods 112
13. Time of supply of services 125
14. Change in rate of tax in respect of supply of goods or services 134
15. Value of taxable supply 136
CHAPTER V: INPUT TAX CREDIT 164-220
16. Eligibility and conditions for taking input tax credit 164
17. Apportionment of credit and blocked credits 173
18. Availability of credit in special circumstances 183
19. Taking input tax credit in respect of inputs and capital goods sent for job-work 197
20. Manner of distribution of credit by Input Service Distributor 203
21. Manner of recovery of credit distributed in excess 218
CHAPTER VI: REGISTRATION 221-245
22. Persons liable for registration 221
23. Persons not liable for registration 225
24. Compulsory registration in certain cases 227
25. Procedure for registration 229
26. Deemed registration 234
27. Special provisions relating to casual taxable person and non-resident taxable
person 235
28. Amendment of registration 236
29. Cancellation of registration 237
30. Revocation of cancellation of registration 241
CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES 246-262
31. Tax invoice 246
32. Prohibition of unauthorised collection of tax 255
33. Amount of tax to be indicated in tax invoice and other documents 256
34. Credit and debit notes 256
CHAPTER VIII: ACCOUNTS AND RECORDS 263-272
35. Accounts and other records 263
36. Period of retention of accounts 270
CHAPTER IX: RETURNS 273-320
37. Furnishing details of outward supplies 273
38. Furnishing details of inward supplies 282
39. Furnishing of Returns 290
40. First return 302
41. Claim of input tax credit and provisional acceptance thereof 302
42. Matching, reversal and reclaim of input tax credit 303
43. Matching, reversal and reclaim of reduction in output tax liability 308
44. Annual return 314
45. Final return 315
46. Notice to return defaulters 316
47. Levy of late fee 316
48. Goods and services tax practitioners 317
CHAPTER X: PAYMENT OF TAX 321-345
49. Payment of tax, interest, penalty and other amounts 321
50. Interest on delayed payment of tax 329
51. Tax deducted at source 333
52. Tax Collected at Source 340
53. Transfer of input tax credit 345
CHAPTER XI: REFUNDS 346-378
54. Refund of tax 346
55. Refund in certain cases 369
56. Interest on delayed refunds 371
57. Consumer Welfare Fund 374
58. Utilisation of Fund 377
CHAPTER XII: ASSESSMENT 379-396
59. Self-assessment 379
60. Provisional assessment 381
61. Scrutiny of Returns 386
62. Assessment of non-filers of returns 389
63. Assessment of unregistered persons 392
64. Summary assessment in certain special cases 394
CHAPTER XIII: AUDIT 397-404
65. Audit by tax authorities 397
66. Special audit 401
CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST 405-428
67. Power of inspection, search and seizure 405
68. Inspection of goods in movement 411
69. Power to arrest 419
70. Power to summon persons to give evidence and produce documents 423
71. Access to business premises 424
72. Officers to assist proper officers 427
CHAPTER XV: DEMANDS AND RECOVERY 429-469
73. Determination of tax not paid or short paid or erroneously refunded or
input tax credit wrongly availed or utilised for any reason other than
fraud or any wilful misstatement or suppression of facts 429
74. Determination of tax not paid or short paid or erroneously refunded or
input tax credit wrongly availed or utilised by reason of fraud or any
wilful misstatement or suppression of facts 433
75. General provisions relating to determination of tax 437
76. Tax collected but not paid to the Government 442
77. Tax wrongfully collected and paid to the Central or a State Government 446
78. Initiation of recovery proceedings 447
79. Recovery of tax 449
80. Payment of tax and other amount in instalments 457
81. Transfer of property to be void in certain cases 460
82. Tax to be first charge on property 462
83. Provisional attachment to protect revenue in certain cases 464
84. Continuation and validation of certain recovery proceedings 467
CHAPTER XVI: LIABILITY TO PAY IN CERTAIN CASES 470-490
85. Liability in case of transfer of business 470
86. Liability of agent and principal 473
87. Liability in case of amalgamation or merger of companies 474
88. Liability in case of company in liquidation 475
89. Liability of directors of Private Company 478
90. Liability of partners of firm to pay tax 479
91. Liability of guardians, trustees, etc. 481
92. Liability of Court of Wards, etc. 483
93. Special provisions regarding liability to pay tax, interest or penalty in certain cases 484
94. Liability in other cases 489
CHAPTER XVII: ADVANCE RULING 491-511
95. Definition clause – interpretation 491
96. Authority for Advance Ruling 494
97. Application for Advance Ruling 494
98. Procedure on receipt of application 496
99. Appellate Authority for Advance Ruling 501
100. Appeal to Appellate Authority 501
101. Orders of Appellate Authority 503
102. Rectification of advance ruling 505
103. Applicability of advance ruling 506
104. Advance ruling to be void in certain circumstances 507
105. Powers of Authority and Appellate Authority 509
106. Procedure of Authority and Appellate Authority 511
CHAPTER XVIII: APPEALS AND REVISION 512-542
107. Appeals to Appellate Authority 512
108. Powers of Revisional Authority 516
109. Constitution of Appellate Tribunal and Benches thereof 518
110. President and Members of Appellate Tribunal, their qualification, appointment,
conditions of service, etc. 521
111. Procedure before Appellate Tribunal 524
112. Appeals to Appellate Tribunal 525
113. Orders of Appellate Tribunal 529
114. Financial and administrative powers of President 532
115. Interest on refund of amount paid for admission of appeal 532
116. Appearance by authorised representative 533
117. Appeal to High Court 536
118. Appeal to Supreme Court 539
119. Sums due to be paid notwithstanding appeal, etc. 540
120. Appeal not to be filed in certain cases 540
121. Non-appealable decisions and orders 541
CHAPTER XIX: OFFENCES AND PENALTIES 543-573
122. Penalty for certain offences 543
123. Penalty for failure to furnish information return 550
124. Fine for failure to furnish statistics 551
125. General penalty 552
126. General disciplines related to penalty 553
127. Power to impose penalty in certain cases 555
128. Power to waive penalty or fee or both 556
129. Detention, seizure and release of goods and conveyances in transit 557
130. Confiscation of goods or conveyances and levy of penalty 560
131. Confiscation or penalty not to interfere with other punishments 563
132. Punishment for certain offences 563
133. Liability of officers and certain other persons 567
134. Cognizance of offences 567
135. Presumption of culpable mental state 568
136. Relevancy of statements under certain circumstances 569
137. Offences by companies 569
138. Compounding of offences 571
CHAPTER XX: TRANSITIONAL PROVISIONS 574-635
139. Migration of existing taxpayers 574
140. Transitional arrangements for input tax credit 581
141. Transitional provisions relating to job work 608
142. Miscellaneous transitional provisions 615
CHAPTER XXI: MISCELLANEOUS 636-713
143. Job work procedure 637
144. Presumption as to documents in certain cases 646
145. Admissibility of micro films, facsimile copies of documents and computer
printouts as documents and as evidence 646
146. Common Portal 649
147. Deemed exports 650
148. Special procedure for certain processes 652
149. Goods and services tax compliance rating 654
150. Obligation to furnish information return 656
151. Power to collect statistics 659
152. Bar on disclosure of information 660
153. Taking assistance from an expert 661
154. Power to take samples 661
155. Burden of proof 662
156. Persons deemed to be public servants 663
157. Protection of action taken under this Act 663
158. Disclosure of information by a public servant 664
159. Publication of information in respect of persons in certain cases 668
160. Assessment proceedings, etc., not to be invalid on certain grounds 672
161. Rectification of errors apparent on the face of record 673
162. Bar on jurisdiction of Civil Courts 678
163. Levy of fee 679
164. Power of Government to make rules 681
165. Power to make regulations 683
166. Laying of rules, regulations and notifications 684
167. Delegation of powers 684
168. Power to issue instructions or directions 686
169. Service of notice in certain circumstances 688
170. Rounding off of tax, etc. 692
171. Anti-profiteering measure 694
172. Removal of difficulties 701
173. Amendment of Act 32 of 1994 703
174. Repeal and saving 703
SCHEDULE-I 709
SCHEDULE-II 710
SCHEDULE-III 713
II. THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 715-817
2. Definitions 717
CHAPTER II: ADMINISTRATION 731
3. Appointment of officers 731
4. Authorisation of officers of State tax or Union territory tax as proper officer
in certain circumstances 731
5. Levy and Collection 732
CHAPTER IV: DETERMINATION OF NATURE OF SUPPLY 744-758
7. Inter-State supply 744
8. Intra-State supply 753
9. Supplies in territorial waters 756
CHAPTER V: PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH 759-788
10. Place of supply of goods other than supply of goods imported into, or
exported from India 759
11. Place of supply of goods imported into, or exported from India 766
12. Place of supply of services where location of supplier and recipient is in India 769
13. Place of supply of services where location of supplier or location of recipient
is outside India 779
14. Special provision for payment of tax by a supplier of online information and
database access or retrieval services 784
CHAPTER VI : REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST 789-790
15. Refund of integrated tax paid on supply of goods to tourist leaving India 789
CHAPTER VII: ZERO RATED SUPPLY 791-803
16. Zero rated supply 791
CHAPTER VIII : APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS 804-808
17. Apportionment of tax and settlement of funds 804
18. Transfer of input tax credit 806
19. Tax wrongfully collected and paid to Central Government or State
Government 807
CHAPTER IX: MISCELLANEOUS 809-843
20. Application of provisions of Central Goods and Services Tax Act 809
21. Import of services made on or after the appointed day 812
22. Power to make rules 814
23. Power to make regulations 815
24. Laying of rules, regulations and notifications 815
25. Removal of difficulties 816
III. THE UNION TERRITORY GOODS AND SERVICES TAX Act, 2017 819-835
2. Definitions 820
CHAPTER II: ADMINISTRATION 824-825
3. Officers under this Act 824
4. Authorisation of officers 824
5. Powers of officers 824
6. Authorisation of officers of Central Tax as proper officer in certain
circumstances 824
7. Levy and Collection 826
IV. THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) Act, 2017 837–841
2. Definitions 837
8. Levy and collection of cess 838
9. Returns, payments and refunds 838
11. Other provisions relating to cess 839
V. NOTE ON STATE GST LAWS & RULES 843-845

VOLUME 2
VI. CENTRAL GOODS AND SERVICES TAX RULES 847-969
1. Preliminary 847
2. Composition 848
3. Registration 852
4. Determination of Value of Supply 865
5. Input Tax Credit 871
6. Tax Invoice, Credit and Debit Notes 883
7. Accounts and Records 892
8. Returns 896
9. Payment of Tax 910
10. Refund 915
11. Assessment and Audit 927
12. Advance Ruling 930
13. Appeals and Revision 932
14. Transitional Provisions 936
15. Anti-Profiteering 939
16. E-way 945
17. Inspection, Search and Seizure 959
18. Demands and Recovery 961
19. Offences and Penalties 969
INTEGRATED GOODS AND SERVICES TAX RULES 971-978
IMPORTANT NOTIFICATIONS 979-1266

1. Central Tax 979
2. Central Tax (Rate) 1053
3. Integrated Tax 1230
4. Integrated Tax (Rate) 1244
5. Union Territory 1249
6. Compensation Cess 1254
7. Compensation Cess (Rate) 1255
IMPORTANT CIRCULARS 1267-1316

1. Central Tax 1272
2. Integrated Tax 1307
3. Compensation Cess 1314
IMPORTANT ORDERS 1317-1328

1. Central Tax 1317
2. Union Territory Tax 1328
Central Goods and Services Tax (CGST) Rules, 2017
Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as
amended by Notification No. 7/2017-Central Tax (Dated 27th June 2017), Notification No.
10/2017-Central Tax (Dated 28th June 2017), Notification No. 15/2017-Central Tax (Dated 1st
July 2017), Notification No. 17/2017- Central Tax (Dated 27th July 2017), Notification No.
22/2017-Central Tax (Dated 17th August 2017), Notification No. 27/2017-Central Tax (Dated
30th August 2017), Notification No. 34/2017-Central Tax (Dated 15th September 2017),
Notification No. 36/2017-Central Tax (Dated 29th September 2017), Notification No. 45/2017-
Central Tax (Dated 13th October 2017), Notification No. 47/2017-Central Tax (Dated 18th
October, 2017), Notification No. 51/2017-Central Tax (Dated 28th October, 2017) and
Notification No. 55/2017-Central Tax (Dated 15th November, 2017)
Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs
Chapter I
PRELIMINARY
1. Short title and Commencement. -(1) These rules may be called the Central Goods
and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
2. Definitions. - In these rules, unless the context otherwise requires,-
(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of the Act;
(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za)
of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);
(e) words and expressions used herein but not defined and defined in the Act shall have
the meanings respectively assigned to them in the Act.
Chapter II
COMPOSITION RULES
3. Intimation for composition levy.
(1) Any person who has been granted registration on a provisional basis under clause (b)
of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically
file an intimation in FORM GST CMP-01, duly signed or verified through electronic
verification code, on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, prior to the appointed day, but not later than thirty days
after the said day, or such further period as may be extended by the Commissioner in
this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the appointed
day, the registered person shall not collect any tax from the appointed day but shall
issue bill of supply for supplies made after the said day.
(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option
to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered
as an intimation to pay tax under the said section.
(3) Any registered person who opts to pay tax under section 10 shall electronically file an
intimation in FORM GST CMP-02, duly signed or verified through electronic verification
code, on the common portal, either directly or through a Facilitation Centre notified by
the Commissioner, prior to the commencement of the financial year for which the option
to pay tax under the aforesaid section is exercised and shall furnish the statement in
FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a
period of sixty days from the commencement of the relevant financial year.
[(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has
been granted registration on a provisional basis under rule 24 or who has been granted
certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section
10 with effect from the first day of the month immediately succeeding the month in
which he files an intimation in FORM GST CMP-02, on the common portal either directly
or through a Facilitation Centre notified by the Commissioner, on or before the 31st day
of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance
with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day
on which such person commences to pay tax under section 10:
Composition Rules Rules 3-7
Provided that the said persons shall not be allowed to furnish the declaration in FORM
GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.]1
(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall
furnish the details of stock, including the inward supply of goods received from
unregistered persons, held by him on the day preceding the date from which he opts to
pay tax under the said section, electronically, in FORM GST CMP-03, on the common
portal, either directly or through a Facilitation Centre notified by the Commissioner,
within a period of [ninety]2 days from the date on which the option for composition levy
is exercised or within such further period as may be extended by the Commissioner in
this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) [or sub-rule (3A)]3 in respect of any
place of business in any State or Union territory shall be deemed to be an intimation in
respect of all other places of business registered on the same Permanent Account
Number.
4. Effective date for composition levy.
(1) The option to pay tax under section 10 shall be effective from the beginning of the
financial year, where the intimation is filed under sub- rule (3) of rule 3 and the
appointed day where the intimation is filed under sub-rule (1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of
registration to the applicant and his option to pay tax under section 10 shall be effective
from the date fixed under sub-rule (2) or (3) of rule 10.
5. Conditions and restrictions for composition levy.
(1) The person exercising the option to pay tax under section 10 shall comply with the
following conditions, namely:-
1 Substituted vide Notification No. 45/2017-Central Tax dated 13.10.2017. for “(3A) Notwithstanding
anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a
provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt
to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an
intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre
notified by the Commissioner, before the said date and shall furnish the statement in FORM GST ITC-
03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the
said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST
TRAN-1 after the statement in FORM GST ITC-03 has been furnished.” which was inserted vide
Notification No. 34/2017-Central Tax dated 15.09.2017.
2 Substituted for the word [sixty] with effect from 17.08.2017 vide Notification No. 22/2017 – Central
Tax
3 Inserted vide Notification No. 34/2017 – Central Tax dated 15.09.2017
CGST Rules-2017 849

(a) he is neither a casual taxable person nor a non-resident taxable person;

(b) the goods held in stock by him on the appointed day have not been purchased in
the course of inter-State trade or commerce or imported from a place outside
India or received from his branch situated outside the State or from his agent or
principal outside the State, where the option is exercised under sub-rule (1) of
rule 3;
(c) the goods held in stock by him have not been purchased from an unregistered
supplier and where purchased, he pays the tax under sub-section (4) of section
9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward
supply of goods or services or both;
(e) he was not engaged in the manufacture of goods as notified under clause (e) of
sub-section (2) of section 10, during the preceding financial year;
(f) he shall mention the words “composition taxable person, not eligible to collect tax
on supplies” at the top of the bill of supply issued by him; and
(g) he shall mention the words “composition taxable person” on every notice or
signboard displayed at a prominent place at his principal place of business and at every
additional place or places of business.
(2) The registered person paying tax under section 10 may not file a fresh intimation every
year and he may continue to pay tax under the said section subject to the provisions of
the Act and these rules.
6. Validity of composition levy
(1) The option exercised by a registered person to pay tax under section 10 shall remain
valid so long as he satisfies all the conditions mentioned in the said section and under
these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of
section 9 from the day he ceases to satisfy any of the conditions mentioned in section
10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply
made thereafter and he shall also file an intimation for withdrawal from the scheme in
FORM GST CMP-04 within seven days of the occurrence of such event.
(3) The registered person who intends to withdraw from the composition scheme shall,
before the date of such withdrawal, file an application in FORM GST CMP-04, duly
signed or verified through electronic verification code, electronically on the common
portal.
(4) Where the proper officer has reasons to believe that the registered person was not
eligible to pay tax under section 10 or has contravened the provisions of the Act or
850 CGST Rules-2017

provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05
to show cause within fifteen days of the receipt of such notice as to why the option to
pay tax under section 10 shall not be denied.
(5) Upon receipt of the reply to the show cause notice issued under sub-rule (4) from the
registered person in FORM GST CMP-06, the proper officer shall issue an order in
FORM GST CMP-07within a period of thirty days of the receipt of such reply, either
accepting the reply, or denying the option to pay tax under section 10 from the date of
the option or from the date of the event concerning such contravention, as the case may
be.
(6) Every person who has furnished an intimation under sub-rule (2) or filed an application
for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal
of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically
furnish at the common portal, either directly or through a Facilitation Centre notified by
the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of
inputs and inputs contained in semi-finished or finished goods held in stock by him on
the date on which the option is withdrawn or denied, within a period of thirty days from
the date from which the option is withdrawn or from the date of the order passed in
FORM GST CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the
option to pay tax under section 10 in accordance with sub-rule (5) in respect of any
place of business in any State or Union territory, shall be deemed to be an intimation in
respect of all other places of business registered on the same Permanent Account
Number.
7. Rate of tax of the composition levy.
The category of registered persons, eligible for composition levy under section 10 and
the provisions of this Chapter, specified in column (2) of the Table below shall pay tax
under section 10 at the rate specified in column (3) of the said Table:-
Sl. Category of registered persons Rate of tax
No.
(1) (2) (3)
1. Manufacturers, other than manufacturers of such one per cent.
goods as may be notified by the Government
2. Suppliers making supplies referred to in clause two and a half per cent.
(b) of paragraph 6 of Schedule II
3. Any other supplier eligible for composition levy half per cent.
under section 10 and the provisions of this
Chapter
CGST Rules-2017 851

Chapter III
REGISTRATION
8. Application for registration
(1) Every person, other than a non-resident taxable person, a person required to deduct tax
at source under section 51, a person required to collect tax at source under section 52
and a person supplying online information and database access or retrieval services
from a place outside India to a non-taxable online recipient referred to in section 14 of
the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be
registered under sub-section (1) of section 25 and every person seeking registration
under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the
applicant”) shall, before applying for registration, declare his Permanent Account
Number, mobile number, e-mail address, State or Union territory in Part A of FORM
GST REG-01 on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special
Economic Zone developer shall make a separate application for registration as a
business vertical distinct from his other units located outside the Special Economic
Zone:
Provided further that every person being an Input Service Distributor shall make a
separate application for registration as such Input Service Distributor.
(2) (a) The Permanent Account Number shall be validated online by the common portal
from the database maintained by the Central Board of Direct Taxes.
(b) The mobile number declared under sub-rule (1) shall be verified through a one-
time password sent to the said mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a
separate one-time password sent to the said e-mail address.
(3) On successful verification of the Permanent Account Number, mobile number and e-
mail address, a temporary reference number shall be generated and communicated to
the applicant on the said mobile number and e-mail address.
(4) Using the reference number generated under sub-rule (3), the applicant shall
electronically submit an application in Part B of FORM GST REG-01, duly signed or
verified through electronic verification code, along with the documents specified in the
said Form at the common portal, either directly or through a Facilitation Centre notified
by the Commissioner.
(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued
electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary
Registration Rules 8-26
reference number by the common portal for making advance deposit of tax in
accordance with the provisions of section 27 and the acknowledgement under sub-rule
(5) shall be issued electronically only after the said deposit.
9. Verification of the application and approval.
(1) The application shall be forwarded to the proper officer who shall examine the
application and the accompanying documents and if the same are found to be in order,
approve the grant of registration to the applicant within a period of three working days
from the date of submission of the application.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of
any information or any document required to be furnished under the said rule, or where
the proper officer requires any clarification with regard to any information provided in
the application or documents furnished therewith, he may issue a notice to the applicant
electronically in FORM GST REG-03 within a period of three working days from the date
of submission of the application and the applicant shall furnish such clarification,
information or documents electronically, in FORM GST REG-04, within a period of
seven working days from the date of the receipt of such notice.
Explanation.- For the purposes of this sub-rule, the expression “clarification” includes
modification or correction of particulars declared in the application for registration, other
than Permanent Account Number, State, mobile number and e-mail address declared in
Part A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents
furnished by the applicant, he may approve the grant of registration to the applicant
within a period of seven working days from the dateof the receipt of such clarification or
information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-
rule (2) or where the proper officer is not satisfied with the clarification, information or
documents furnished, he shall, for reasons to be recorded in writing, reject such
application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification,
information or documents furnished by the applicant under sub-rule (2),the application
for grant of registration shall be deemed to have been approved.
10. Issue of registration certificate.
(1) Subject to the provisions of sub-section (12) of section 25, where the application for
grant of registration has been approved under rule 9, a certificate of registration in
CGST Rules-2017 853

FORM GST REG-06 showing the principal place of business and additional place or
places of business shall be made available to the applicant on the common portal and a
Goods and Services Tax Identification Number shall be assigned subject to the
following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax Deduction and
Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
(2) The registration shall be effective from the date on which the person becomes liable to
registration where the application for registration has been submitted within a period of
thirty days from such date.
(3) Where an application for registration has been submitted by the applicant after the
expiry of thirty days from the date of his becoming liable to registration, the effective
date of registration shall be the date of the grant of registration under sub-rule (1) or
sub- rule (3) or sub-rule (5) of rule 9.
(4) Every certificate of registration shall be duly signed or verified through electronic
verification code by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall
be communicated the registration number, and the certificate of registration under sub-
rule (1), duly signed or verified through electronic verification code, shall be made
available to him on the common portal, within a period of three days after the expiry of
the period specified in sub-rule (5) of rule 9.
11. Separate registration for multiple business verticals within a State or a Union
territory.
(1) Any person having multiple business verticals within a State or a Union territory,
requiring a separate registration for any of its business verticals under sub- section (2)
of section 25 shall be granted separate registration in respect of each of the verticals
subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of
section 2;
(b) the business vertical of a taxable person shall not be granted registration to pay
tax under section 10 if any one of the other business verticals of the same person
is paying tax under section 9;
(c) all separately registered business verticals of such person shall pay tax under the
854 CGST Rules-2017

Act on supply of goods or services or both made to another registered business

vertical of such person and issue a tax invoice for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where any
business vertical of a registered person that has been granted a separate registration
becomes ineligible to pay tax under section 10, all other business verticals of the said
person shall become ineligible to pay tax under the said section.
(2) A registered person eligible to obtain separate registration for business verticals may
submit a separate application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
12. Grant of registration to persons required to deduct tax at source or to collect tax
at source
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a
person required to collect tax at source in accordance with the provisions of section 52
shall electronically submit an application, duly signed or verified through electronic
verification code, in FORM GST REG-07 for the grant of registration through the
common portal, either directly or through a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of
registration in FORM GST REG-06 within a period of three working days from the date
of submission of the application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in FORM GST
REG-06 has been issued is no longer liable to deduct tax at source under section 51 or
collect tax at source under section 52, the said officer may cancel the registration
issued under sub-rule (2) and such cancellation shall be communicated to the said
person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for the
cancellation of registration.
13. Grant of registration to non-resident taxable person
(1) A non-resident taxable person shall electronically submit an application, along with a
self-attested copy of his valid passport, for registration, duly signed or verified through
electronic verification code, in FORM GST REG-09, at least five days prior to the
commencement of business at the common portal either directly or through a
Facilitation Centre notified by the Commissioner:
CGST Rules-2017 855

Provided that in the case of a business entity incorporated or established outside India,
the application for registration shall be submitted along with its tax identification number
or unique number on the basis of which the entity is identified by the Government of that
country or its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a
temporary reference number by the common portal for making an advance deposit of
tax in accordance with the provisions of section 27 and the acknowledgement under
sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his
electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of
registration shall, mutatis mutandis, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be duly
signed or verified through electronic verification code by his authorised signatory who
shall be a person resident in India having a valid Permanent Account Number.
14. Grant of registration to a person supplying online information and database
access or retrieval services from a place outside India to a non-taxable online
recipient.
(1) Any person supplying online information and database access or retrieval services from
a place outside India to a non-taxable online recipient shall electronically submit an
application for registration, duly signed or verified through electronic verification code, in
FORM GST REG-10, at the common portal, either directly or through a Facilitation
Centre notified by the Commissioner.
(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST
REG-06, subject to such conditions and restrictions and by such officer as may be
notified by the Central Government on the recommendations of the Council.
15. Extension in period of operation by casual taxable person and non-resident
taxable person.
(1) Where a registered casual taxable person or a non-resident taxable person intends to
extend the period of registration indicated in his application of registration, an
application in FORM GST REG-11 shall be submitted electronically through the
Commissioner, by such person before the end of the validity of registration granted to
him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the
amount specified in sub-section (2) of section 27.
856 CGST Rules-2017

16. Suo moto registration

(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings
under the Act, the proper officer finds that a person liable to registration under the Act
has failed to apply for such registration, such officer may register the said person on a
temporary basis and issue an order in FORM GST REG-12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order
granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1)
shall, within a period of ninety days from the date of the grant of such registration,
submit an application for registration in the form and manner provided in rule 8 or rule
12:
Provided that where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be submitted within a
period of thirty days from the date of the issuance of the order upholding the liability to
registration by the Appellate Authority.
(4) The provisions of rule 9 and rule 10 relating to verification and the issue of the
certificate of registration shall, mutatis mutandis, apply to an application submitted
under sub-rule (3).
(5) The Goods and Services Tax Identification Number assigned, pursuant to the
verification under sub-rule (4), shall be effective from the date of the order granting
registration under sub-rule (1).
17. Assignment of Unique Identity Number to certain special entities
(1) Every person required to be granted a Unique Identity Number in accordance with the
provisions of sub-section (9) of section 25 may submit an application electronically in
FORM GST REG-13, duly signed or verified through electronic verification code, in the
manner specified in rule 8 at the common portal, either directly or through a Facilitation
(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of
sub-section (9) of section 25 shall be applicable to the territory of India
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or
after filling up the said form or after receiving a recommendation from the Ministry of
External Affairs, Government of India4, assign a Unique Identity Number to the said
person and issue a certificate in FORM GST REG-06 within a period of three working
days from the date of the submission of the application.
4 Inserted vide Notification No. 22/2017 – Central Tax dt 17.08.2017
CGST Rules-2017 857

18. Display of registration certificate and Goods and Services Tax Identification
Number on the name board
(1) Every registered person shall display his certificate of registration in a prominent
location at his principal place of business and at every additional place or places of
business.
(2) Every registered person shall display his Goods and Services Tax Identification Number
on the name board exhibited at the entry of his principal place of business and at every
additional place or places of business.
19. Amendment of registration
(1) Where there is any change in any of the particulars furnished in the application for
registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or
FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13,either at the
time of obtaining registration or Unique Identity Number or as amended from time to
time, the registered person shall, within a period of fifteen days of such change, submit
an application, duly signed or verified through electronic verification code, electronically
in FORM GST REG-14, along with the documents relating to such change at the
Commissioner:
Provided that –
(a) where the change relates to,-
(i) legal name of business;
(ii) address of the principal place of business or any additional place(s) of
business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing
Committee, Board of Trustees, Chief Executive Officer or equivalent,
responsible for the day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper
officer shall, after due verification, approve the amendment within a period of
fifteen working days from the date of the receipt of the application in FORM GST
REG-14 and issue an order in FORM GST REG-15 electronically and such
amendment shall take effect from the date of the occurrence of the event
warranting such amendment;
(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State
or Union territory shall be applicable for all registrations of the registered person
obtained under the provisions of this Chapter on the same Permanent Account
Number;
858 CGST Rules-2017

(c) where the change relates to any particulars other than those specified in clause
(a), the certificate of registration shall stand amended upon submission of the
application in FORM GST REG- 14 on the common portal;
(d) where a change in the constitution of any business results in the change of the
Permanent Account Number of a registered person, the said person shall apply
for fresh registration in FORM GST REG-01:
Provided further that any change in the mobile number or e-mail address of the
authorised signatory submitted under this rule, as amended from time to time, shall be
carried out only after online verification through the common portal in the manner
provided under sub-rule(2) of rule 8.
(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for
registration shall not stand amended with effect from a date earlier than the date of
submission of the application in FORM GST REG-14 on the common portal except with
the order of the Commissioner for reasons to be recorded in writing and subject to such
conditions as the Commissioner may, in the said order, specify
(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1)
is either not warranted or the documents furnished therewith are incomplete or
incorrect, he may, within a period of fifteen working days from the date of the receipt of
the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring
the registered person to show cause, within a period of seven working days of the
service of the said notice, as to why the application submitted under sub-rule (1) shall
not be rejected.
(3) The registered person shall furnish a reply to the notice to show cause, issued under
sub-rule (2), in FORM GST REG-04, within a period of seven working days from the
date of the service of the said notice.
(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no
reply is furnished in response to the notice issued under sub-rule (2) within the period
prescribed in sub-rule (3), the proper officer shall reject the application submitted under
sub-rule (1) and pass an order in FORM GST REG -05.
(5) If the proper officer fails to take any action,-
(a) within a period of fifteen working days from the date of submission of the
application, or
(b) within a period of seven working days from the date of the receipt of the reply to
the notice to show cause under sub-rule (3),
the certificate of registration shall stand amended to the extent applied for and the
amended certificate shall be made available to the registered person on the common
portal.
CGST Rules-2017 859

20. Application for cancellation of registration.-A registered person, other than a person
to whom a registration has been granted under rule 12 or a person to whom a Unique
Identity Number has been granted under rule 17, seeking cancellation of his registration
under sub-section (1) of section 29 shall electronically submit an application in FORM
GST REG-16, including therein the details of inputs held in stock or inputs contained in
semi-finished or finished goods held in stock and of capital goods held in stock on the
date from which the cancellation of registration is sought, liability thereon, the details of
the payment, if any, made against such liability and may furnish, along with the
application, relevant documents in support thereof, at the common portal within a period
of thirty days of the occurrence of the event warranting the cancellation, either directly
or through a Facilitation Centre notified by the Commissioner:
Provided that no application for the cancellation of registration shall be considered in
case of a taxable person, who has registered voluntarily, before the expiry of a period of
one year from the effective date of registration.
21. Registration to be cancelled in certain cases.-The registration granted to a person is
liable to be cancelled, if the said person,-
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the
provisions of this Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.
22. Cancellation of registration.-(1) Where the proper officer has reasons to believe that
the registration of a person is liable to be cancelled under section 29, he shall issue a
notice to such person in FORM GST REG-17, requiring him to show cause, within a
period of seven working days from the date of the service of such notice, as to why his
registration shall not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in
FORM REG–18 within the period specified in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is
no longer liable to be registered or his registration is liable to be cancelled, the proper
officer shall issue an order in FORM GST REG-19, within a period of thirty days from
the date of application submitted under sub-rule (1) of rule 20 or, as the case may be,
the date of the reply to the show cause issued under sub-rule (1), cancel the
registration, with effect from a date to be determined by him and notify the taxable
person, directing him to pay arrears of any tax, interest or penalty including the amount
liable to be paid under sub-section (5) of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper
officer shall drop the proceedings and pass an order in FORM GST REG –20.
860 CGST Rules-2017

(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a
deceased proprietor, as if the application had been submitted by the proprietor himself.
23. Revocation of cancellation of registration
(1) A registered person, whose registration is cancelled by the proper officer on his own
motion, may submit an application for revocation of cancellation of registration, in
FORM GST REG-21, to such proper officer, within a period of thirty days from the date
of the service of the order of cancellation of registration at the common portal, either
directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been
cancelled for the failure of the registered person to furnish returns, unless such returns
are furnished and any amount due as tax, in terms of such returns, has been paid along
with any amount payable towards interest, penalty and late fee in respect of the said
returns.
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that
there are sufficient grounds for revocation of cancellation of registration, he shall
revoke the cancellation of registration by an order in FORM GST REG-22 within a
period of thirty days from the date of the receipt of the application and
communicate the same to the applicant.
(b) The proper officer may, for reasons to be recorded in writing, under
circumstances other than those specified in clause (a), by an order in FORM GST
REG-05, reject the application for revocation of cancellation of registration and
communicate the same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule
(2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to
why the application submitted for revocation under sub-rule (1) should not be rejected
and the applicant shall furnish the reply within a period of seven working days from the
date of the service of the notice inFORMGSTREG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer
shall proceed to dispose of the application in the manner specified in sub-rule (2) within
a period of thirty days from the date of the receipt of such information or clarification
from the applicant.
24. Migration of persons registered under the existing law
(1) (a) Every person, other than a person deducting tax at source or an Input Service
Distributor, registered under an existing law and having a Permanent Account
Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961)
shall enrol on the common portal by validating his e-mail address and mobile
number, either directly or through a Facilitation Centre notified by the
Commissioner.
CGST Rules-2017 861

(b) Upon enrolment under clause (a), the said person shall be granted registration on
a provisional basis and a certificate of registration in FORM GST REG-25,
incorporating the Goods and Services Tax Identification Number therein, shall be
made available to him on the common portal:
Provided that a taxable person who has been granted multiple registrations under the
existing law on the basis of a single Permanent Account Number shall be granted only
one provisional registration under the Act:
(2) (a) Every person who has been granted a provisional registration under sub-rule (1)
shall submit an application electronically in FORM GST REG–26, duly signed or
verified through electronic verification code, along with the information and
documents specified in the said application, on the common portal either directly
or through a Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three
months or within such further period as may be extended by the Commissioner in
this behalf.
(c) If the information and the particulars furnished in the application are found, by the
proper officer, to be correct and complete, a certificate of registration in FORM
GST REG-06 shall be made available to the registered person electronically on
the common portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall, after serving a
notice to show cause in FORM GST REG-27 and after affording the person concerned a
reasonable opportunity of being heard, cancel the provisional registration granted under
sub-rule (1) and issue an order in FORM GST REG-28:
(3A) Where a certificate of registration has not been made available to the applicant on
the common portal within a period of fifteen days from the date of the furnishing of
information and particulars referred to in clause (c) of sub-rule (2) and no notice has
been issued under sub-rule (3) within the said period, the registration shall be deemed
to have been granted and the said certificate of registration, duly signed or verified
through electronic verification code, shall be made available to the registered person on
the common portal.
Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn
by issuing an order in FORM GST REG- 20, if it is found, after affording the person an
opportunity of being heard, that no such cause exists for which the notice was issued.
(4) Every person registered under any of the existing laws, who is not liable to be
862 CGST Rules-2017

registered under the Act may, on or before [31st December]5, 2017, at his option,
submit an application electronically in FORM GST REG-29 at the common portal for the
cancellation of registration granted to him and the proper officer shall, after conducting
such enquiry as deemed fit, cancel the said registration.
25. Physical verification of business premises in certain cases. Where the proper
officer is satisfied that the physical verification of the place of business of a registered
person is required after the grant of registration, he may get such verification done and
the verification report along with the other documents, including photographs, shall be
uploaded in FORM GST REG-30 on the common portal within a period of fifteen
working days following the date of such verification.
26. Method of authentication
(1) All applications, including reply, if any, to the notices, returns including the details of
outward and inward supplies, appeals or any other document required to be submitted
under the provisions of these rules shall be so submitted electronically with digital
signature certificate or through e-signature as specified under the provisions of the
Information Technology Act, 2000 (21 of 2000) or verified by any other mode of
signature or verification as notified by the Board in this behalf:
Provided that a registered person registered under the provisions of the Companies Act,
2013 (18 of 2013) shall furnish the documents or application verified through digital
signature certificate.
(2) Each document including the return furnished online shall be signed or verified through
electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from
India, by some other person duly authorised by him in this behalf, and where the
individual is mentally incapacitated from attending to his affairs, by his guardian
or by any other person competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is
absent from India or is mentally incapacitated from attending to his affairs, by any
other adult member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory
thereof;
(d) in the case of a Government or any Governmental agency or local authority, by
an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised
signatory thereof;
5 Substituted for 30th October, 2017 vide Notf 51/2017-Central Tax dated 28.10.2017
CGST Rules-2017 863

(f) in the case of any other association, by any member of the association or
persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory
thereof; or
(h) in the case of any other person, by some person competent to act on his behalf,
or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued
electronically by the proper officer or any other officer authorised to issue such notices
or certificates or orders, through digital signature certificate or through E-signature as
specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or
verified by any other mode of signature or verification as notified by the Board in this
behalf.
864 CGST Rules-2017

Chapter IV
DETERMINATION OF VALUE OF SUPPLY
27. Value of supply of goods or services where the consideration is not wholly in
money. Where the supply of goods or services is for a consideration not wholly in
money, the value of the supply shall,-
(a) be the open market value of such supply;
(b) if the open market value is not available under clause (a), be the sum total of
consideration in money and any such further amount in money as is equivalent to
the consideration not in money, if such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the
value of supply of goods or services or both of like kind and quality;
(d) if the value is not determinable under clause (a) or clause (b) or clause (c), be
the sum total of consideration in money and such further amount in money that is
equivalent to consideration not in money as determined by the application of rule
30 or rule 31 in that order.
Illustration:
(1) Where a new phone is supplied for twenty thousand rupees along with the
exchange of an old phone and if the price of the new phone without exchange is
twenty four thousand rupees, the open market value of the new phone is twenty
four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a
printer that is manufactured by the recipient and the value of the printer known at
the time of supply is four thousand rupees but the open market value of the
laptop is not known, the value of the supply of the laptop is forty four thousand
rupees.
28. Value of supply of goods or services or both between distinct or related persons,
other than through an agent.-The value of the supply of goods or services or both
between distinct persons as specified in sub-section (4) and (5) of section 25 or where
the supplier and recipient are related, other than where the supply is made through an
agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or
services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as
determined by the application of rule 30 or rule 31, in that order:
Provided that where the goods are intended for further supply as such by the recipient,
Determination of Value of Supply Rules 27-35
the value shall, at the option of the supplier, be an amount equivalent to ninety percent
of the price charged for the supply of goods of like kind and quality by the recipient to
his customer not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value
declared in the invoice shall be deemed to be the open market value of the goods or
services.
29. Value of supply of goods made or received through an agent.-The value of supply
of goods between the principal and his agent shall-
(a) be the open market value of the goods being supplied, or at the option of the supplier,
be ninety percent. of the price charged for the supply of goods of like kind and quality
by the recipient to his customer not being a related person, where the goods are
intended for further supply by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying
groundnuts of like kind and quality in subsequent supplies at a price of five thousand
rupees per quintal on the day of the supply. Another independent supplier is supplying
groundnuts of like kind and quality to the said agent at the price of four thousand five
hundred and fifty rupees per quintal. The value of the supply made by the principal shall
be four thousand five hundred and fifty rupees per quintal or where he exercises the
option, the value shall be 90 per cent. of five thousand rupees i.e., four thousand five
hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.-Where the value of a
supply of goods or services or both is not determinable by any of the preceding rules of
this Chapter, the value shall be one hundred and ten percent of the cost of production
or manufacture or the cost of acquisition of such goods or the cost of provision of such
services.
31. Residual method for determination of value of supply of goods or services or
both.- Where the value of supply of goods or services or both cannot be determined
under rules 27 to 30, the same shall be determined using reasonable means consistent
with the principles and the general provisions of section 15 and the provisions of this
Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule,
ignoring rule 30.
32. Determination of value in respect of certain supplies.
(1) Notwithstanding anything contained in the provisions of this Chapter, the value in
866 CGST Rules-2017

respect of supplies specified below shall, at the option of the supplier, be determined in
the manner provided hereinafter.
(2) The value of supply of services in relation to the purchase or sale of foreign currency,
including money changing, shall be determined by the supplier of services in the
following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be
equal to the difference in the buying rate or the selling rate, as the case may be,
and the Reserve Bank of India reference rate for that currency at that time,
multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a
currency is not available, the value shall be one per cent. of the gross amount of
Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian
Rupees, the value shall be equal to one per cent. of the lesser of the two
amounts the person changing the money would have received by converting any
of the two currencies into Indian Rupee on that day at the reference rate provided
by the Reserve Bank of India.
Provided also that a person supplying the services may exercise the option to
ascertain the value in terms of clause (b) for a financial year and such option
shall not be withdrawn during the remaining part of that financial year.
(b) at the option of the supplier of services, the value in relation to the supply of
foreign currency, including money changing, shall be deemed to be-
(i) one per cent. of the gross amount of currency exchanged for an amount up
to one lakh rupees, subject to a minimum amount of two hundred and fifty
rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of
currency exchanged for an amount exceeding one lakh rupees and up to
ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the
gross amount of currency exchanged for an amount exceeding ten lakh
rupees, subject to a maximum amount of sixty thousand rupees.
(3) The value of the supply of services in relation to booking of tickets for travel by air
provided by an air travel agent shall be deemed to be an amount calculated at the rate
of five percent of the basic fare in the case of domestic bookings, and at the rate of ten
per cent. of the basic fare in the case of international bookings of passage for travel by
air.
CGST Rules-2017 867

Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that
part of the air fare on which commission is normally paid to the air travel agent by the
airlines. (4)The value of supply of services in relation to life insurance business shall
be,-
(a) the gross premium charged from a policy holder reduced by the amount allocated
for investment, or savings on behalf of the policy holder, if such an amount is
intimated to the policy holder at the time of supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single
premium charged from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy
holder in the first year and twelve and a half per cent. of the premium charged
from the policy holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire premium
paid by the policy holder is only towards the risk cover in life insurance.
(5) Where a taxable supply is provided by a person dealing in buying and selling of second
hand goods i.e., used goods as such or after such minor processing which does not
change the nature of the goods and where no input tax credit has been availed on the
purchase of such goods, the value of supply shall be the difference between the selling
price and the purchase price and where the value of such supply is negative, it shall be
ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower,
who is not registered, for the purpose of recovery of a loan or debt shall be deemed to
be the purchase price of such goods by the defaulting borrower reduced by five
percentage points for every quarter or part thereof, between the date of purchase and
the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp)
which is redeemable against a supply of goods or services or both shall be equal to the
money value of the goods or services or both redeemable against such token, voucher,
coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be
notified by the Government, on the recommendations of the Council, as referred to in
paragraph 2 of Schedule I of the said Act between distinct persons as referred to in
section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent. Notwithstanding anything
contained in the provisions of this Chapter, the expenditure or costs incurred by a
supplier as a pure agent of the recipient of supply shall be excluded from the value of
supply, if all the following conditions are satisfied, namely,-
868 CGST Rules-2017

(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the
payment to the third party on authorisation by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been
separately indicated in the invoice issued by the pure agent to the recipient of service;
and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the
recipient of supply are in addition to the services he supplies on his own account.
Explanation.- For the purposes of this rule, the expression “pure agent” means a person
who-
(a) enters into a contractual agreement with the recipient of supply to act as his pure
agent to incur expenditure or costs in the course of supply of goods or services or
both;
(b) neither intends to hold nor holds any title to the goods or services or both so
procured or supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in
addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to
the incorporation of Company B. Other than its service fees, A also recovers from B,
registration fee and approval fee for the name of the company paid to the Registrar of
Companies. The fees charged by the Registrar of Companies for the registration and
approval of the name are compulsorily levied on B. A is merely acting as a pure agent in
the payment of those fees. Therefore, A’s recovery of such expenses is a disbursement
and not part of the value of supply made by A to B.
[34. Rate of exchange of currency, other than Indian rupees, for determination of
value.
(1) The rate of exchange for determination of value of taxable goods shall be the applicable
rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for
the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the
applicable rate of exchange determined as per the generally accepted accounting
principles for the date of time of supply of such services in terms of section 13 of the
CGST Rules-2017 869

Act.]6
35. Value of supply inclusive of integrated tax, central tax, State tax, Union territory
tax.-Where the value of supply is inclusive of integrated tax or, as the case may be,
central tax, State tax, Union territory tax, the tax amount shall be determined in the
following manner, namely,-
Tax amount = (Value inclusive of taxes X tax rate in % of IGST or, as the case may be,
CGST, SGST or UTGST) ÷ (100+ sum of tax rates, as applicable, in %)
Explanation.-For the purposes of the provisions of this Chapter, the expressions-
(a) “open market value” of a supply of goods or services or both means the full value
in money, excluding the integrated tax, central tax, State tax, Union territory tax
and the cess payable by a person in a transaction, where the supplier and the
recipient of the supply are not related and the price is the sole consideration, to
obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other
supply of goods or services or both made under similar circumstances that, in
respect of the characteristics, quality, quantity, functional components, materials,
and the reputation of the goods or services or both first mentioned, is the same
as, or closely or substantially resembles, that supply of goods or services or both.
6 Amended with effect from 27 th July, 2017 vide Notification No. 17/2017-Central Tax. Till then, the
rule read as follows– “34. Rate of exchange of currency, other than Indian rupees, for
determination of value.-The rate of exchange for the determination of the value of taxable goods or
services or both shall be the applicable reference rate for that currency as determined by the Reserve
Bank of India on the date of time of supply in respect of such supply in terms of section 12 or, as the
case may be, section 13 of the Act.”
870 CGST Rules-2017

Chapter V
INPUT TAX CREDIT
36. Documentary requirements and conditions for claiming input tax credit
(1) The input tax credit shall be availed by a registered person, including the Input Service
Distributor, on the basis of any of the following documents, namely,-
(a) an invoice issued by the supplier of goods or services or both in accordance with
the provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub-section
(3) of section 31, subject to the payment of tax;
(c) a debit note issued by a supplier in accordance with the provisions of section 34;
(d) a bill of entry or any similar document prescribed under the Customs Act, 1962 or
rules made thereunder for the assessment of integrated tax on imports;
(e) an Input Service Distributor invoice or Input Service Distributor credit note or any
document issued by an Input Service Distributor in accordance with the
provisions of sub-rule (1) of rule 54.
(2) Input tax credit shall be availed by a registered person only if all the applicable
particulars as specified in the provisions of Chapter VI are contained in the said
document, and the relevant information, as contained in the said document, is furnished
in FORM GSTR-2 by such person.
(3) No input tax credit shall be availed by a registered person in respect of any tax that has
been paid in pursuance of any order where any demand has been confirmed on account
of any fraud, willful misstatement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration
(1) A registered person, who has availed of input tax credit on any inward supply of goods
or services or both, but fails to pay to the supplier thereof, the value of such supply
along with the tax payable thereon, within the time limit specified in the second proviso
to sub- section(2) of section 16, shall furnish the details of such supply, the amount of
value not paid and the amount of input tax credit availed of proportionate to such
amount not paid to the supplier in FORM GSTR-2 for the month immediately following
the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule
I of the said Act shall be deemed to have been paid for the purposes of the second
proviso to sub-section (2) of section 16.
(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax
liability of the registered person for the month in which the details are furnished.
(3) The registered person shall be liable to pay interest at the rate notified under sub-
Input Tax Credit Rules 36-45
section (1) of section 50 for the period starting from the date of availing credit on such
supplies till the date when the amount added to the output tax liability, as mentioned in
sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-
availing of any credit, in accordance with the provisions of the Act or the provisions of
this Chapter, that had been reversed earlier.
38. Claim of credit by a banking company or a financial institution.
A banking company or a financial institution, including a non-banking financial company,
engaged in the supply of services by way of accepting deposits or extending loans or
advances that chooses not to comply with the provisions of sub-section (2) of section
17, in accordance with the option permitted under sub-section (4) of that section, shall
follow the following procedure, namely,-
(a) the said company or institution shall not avail the credit of,-
(i) the tax paid on inputs and input services that are used for non-business
purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section
17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and
input services referred to in the second proviso to sub-section (4) of section 17
and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
admissible to the company or the institution and shall be furnished in FORM
GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of
sections 41, 42 and 43, be credited to the electronic credit ledger of the said
company or the institution.
39. Procedure for distribution of input tax credit by Input Service Distributor
(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to
the following conditions, namely,-
(a) the input tax credit available for distribution in a month shall be distributed in the
same month and the details thereof shall be furnished in FORM GSTR-6 in
accordance with the provisions of Chapter VIII of these rules;
(b) the Input Service Distributor shall, in accordance with the provisions of clause
(d), separately distribute the amount of ineligible input tax credit (ineligible under
the provisions of sub-section (5) of section 17 or otherwise) and the amount of
eligible input tax credit;
872 CGST Rules-2017

(c) the input tax credit on account of central tax, State tax, Union territory tax and
integrated tax shall be distributed separately in accordance with the provisions of
clause (d);
(d) the input tax credit that is required to be distributed in accordance with the
provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the
recipients ‘R1’, whether registered or not, from amongst the total of all the
recipients to whom input tax credit is attributable, including the recipient(s) who
are engaged in making exempt supply, or are otherwise not registered for any
reason, shall be the amount, “C1”, to be calculated by applying the following
formula -
C1 = (t1 ÷ T) × C
where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant
period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to
whom the input service is attributable in accordance with the provisions of section
20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax
credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax
shall-
(i) in respect of a recipient located in the same State or Union territory in
which the Input Service Distributor is located, be distributed as input tax
credit of central tax and State tax or Union territory tax respectively;
(ii) in respect of a recipient located in a State or Union territory other than that
of the Input Service Distributor, be distributed as integrated tax and the
amount to be so distributed shall be equal to the aggregate of the amount
of input tax credit of central tax and State tax or Union territory tax that
qualifies for distribution to such recipient in accordance with clause (d);
(g) the Input Service Distributor shall issue an Input Service Distributor invoice, as
prescribed in sub-rule (1) of rule 54, clearly indicating in such invoice that it is
issued only for distribution of input tax credit;
(h) the Input Service Distributor shall issue an Input Service Distributor credit note,
as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input
tax credit already distributed gets reduced for any reason;
CGST Rules-2017 873

(i) any additional amount of input tax credit on account of issuance of a debit note to
an Input Service Distributor by the supplier shall be distributed in the manner and
subject to the conditions specified in clauses (a) to (f) and the amount attributable
to any recipient shall be calculated in the manner provided in clause (d) and such
credit shall be distributed in the month in which the debit note is included in the
return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit
note to the Input Service Distributor by the supplier shall be apportioned to each
recipient in the same ratio in which the input tax credit contained in the original
invoice was distributed in terms of clause (d), and the amount so apportioned
shall be-
(i) reduced from the amount to be distributed in the month in which the credit
note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so
apportioned is in the negative by virtue of the amount of credit under
distribution being less than the amount to be adjusted.
(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced
later on for any other reason for any of the recipients, including that it was distributed to
a wrong recipient by the Input Service Distributor, the process specified in clause (j) of
sub- rule (1) shall apply, mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the Input
Service Distributor credit note specified in clause (h) of sub-rule (1), issue an Input
Service Distributor invoice to the recipient entitled to such credit and include the Input
Service Distributor credit note and the Input Service Distributor invoice in the return in
FORM GSTR-6 for the month in which such credit note and invoice was issued.
40. Manner of claiming credit in special circumstances
(1) The input tax credit claimed in accordance with the provisions of sub-section (1) of
section 18 on the inputs held in stock or inputs contained in semi-finished or finished
goods held in stock, or the credit claimed on capital goods in accordance with the
provisions of clauses (c) and (d) of the said sub-section, shall be subject to the
following conditions, namely,-
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-
section (1) of section 18, shall be claimed after reducing the tax paid on such
capital goods by five percentage points per quarter of a year or part thereof from
the date of the invoice or such other documents on which the capital goods were
received by the taxable person.
[(b) the registered person shall within a period of thirty days from the date of
874 CGST Rules-2017

becoming eligible to avail the input tax credit under sub-section (1) of section 18,
or within such further period as may be extended by the Commissioner by a
notification in this behalf, shall make a declaration, electronically, on the common
portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax
credit as aforesaid:
Provided that any extension of the time limit notified by the Commissioner of
State tax or the Commissioner of Union territory tax shall be deemed to be
notified by the Commissioner.]7
(c) the declaration under clause (b) shall clearly specify the details relating to the
inputs held in stock or inputs contained in semi-finished or finished goods held in
stock, or as the case may be, capital goods–
(i) on the day immediately preceding the date from which he becomes liable
to pay tax under the provisions of the Act, in the case of a claim under
clause (a) of sub-section (1) of section 18;
(ii) on the day immediately preceding the date of the grant of registration, in
the case of a claim under clause (b) of sub-section (1) of section 18;
(iii) on the day immediately preceding the date from which he becomes liable
to pay tax under section 9, in the case of a claim under clause (c) of sub-
section (1) of section 18;
(iv) on the day immediately preceding the date from which the supplies made
by the registered person becomes taxable, in the case of a claim under
clause (d) of sub-section (1) of section 18;
(d) the details furnished in the declaration under clause (b) shall be duly certified by
a practicing chartered accountant or a cost accountant if the aggregate value of
the claim on account of central tax, State tax, Union territory tax and integrated
tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and
(d) of sub-section (1) of section 18 shall be verified with the corresponding details
furnished by the corresponding supplier in FORM GSTR-1 or as the case may be,
in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for
the purposes of sub-section (6) of section 18, shall be calculated by reducing the input
tax on the said goods at the rate of five percentage points for every quarter or part
thereof from the date of the issue of the invoice for such goods.
7 Substituted wef 01.07.2017, vide Notification No. 22/2017 – Central Tax dt 01.07.2017
CGST Rules-2017 875

41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.-

(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease
or transfer or change in the ownership of business for any reason, furnish the details of
sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST
ITC-02, electronically on the common portal along with a request for transfer of
unutilized input tax credit lying in his electronic credit ledger to the transferee:
Provided that in the case of demerger, the input tax credit shall be apportioned in the
ratio of the value of assets of the new units as specified in the demerger scheme.
(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered
accountant or cost accountant certifying that the sale, merger, de-merger,
amalgamation, lease or transfer of business has been done with a specific provision for
the transfer of liabilities.
(3) The transferee shall, on the common portal, accept the details so furnished by the
transferor and, upon such acceptance, the un-utilized credit specified in FORM GST
ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the
transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services
and reversal thereof
(1) The input tax credit in respect of inputs or input services, which attract the provisions of
sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of
business and partly for other purposes, or partly used for effecting taxable supplies
including zero rated supplies and partly for effecting exempt supplies, shall be attributed
to the purposes of business or for effecting taxable supplies in the following manner,
namely,-
(a) the total input tax involved on inputs and input services in a tax period, be
denoted as ‘T’;
(b) the amount of input tax, out of ‘T’, attributable to inputs and input services
intended to be used exclusively for the purposes other than business, be denoted
as ‘T1’;
(c) the amount of input tax, out of ‘T’, attributable to inputs and input services
intended to be used exclusively for effecting exempt supplies, be denoted as ‘T2’;
(d) the amount of input tax, out of ‘T’, in respect of inputs and input services on
which credit is not available under sub-section (5) of section 17, be denoted as
‘T3’;
876 CGST Rules-2017

(e) the amount of input tax credit credited to the electronic credit ledger of registered
person, be denoted as ‘C1’ and calculated as-
C1 = T- (T1+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended to
be used exclusively for effecting supplies other than exempted but including zero
rated supplies, be denoted as ‘T4’;
(g) ‘T1’, ‘T2’, ‘T3’ and ‘T4’ shall be determined and declared by the registered person
at the invoice level in FORM GSTR-2;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be
called common credit, be denoted as ‘C 2’ and calculated as-
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted
as ‘D1’ and calculated as-
where,
D1 = (E÷F) × C2
‘E’ is the aggregate value of exempt supplies during the tax period, and
‘F’ is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the
said tax period or the aforesaid information is not available, the value of ‘E/F’
shall be calculated by taking values of ‘E’ and ‘F’ of the last tax period for which
the details of such turnover are available, previous to the month during which the
said value of ‘E/F’ is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the
aggregate value of exempt supplies and the total turnover shall exclude the
amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule
to the Constitution and entry 51 and 54 of List II of the said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and
input services are used partly for business and partly for non-business purposes,
be denoted as ‘D2’, and shall be equal to five per cent. of C 2; and
(k) the remainder of the common credit shall be the eligible input tax credit attributed
to the purposes of business and for effecting supplies other than exempted
supplies but including zero rated supplies and shall be denoted as ‘C3’, where,-
C3 = C2 - (D1+D2);
(l) the amount ‘C3’ shall be computed separately for input tax credit of central tax,
State tax, Union territory tax and integrated tax;
CGST Rules-2017 877

(m) the amount equal to aggregate of ‘D1’ and ‘D2’ shall be added to the output tax
liability of the registered person:
Provided that where the amount of input tax relating to inputs or input services used
partly for the purposes other than business and partly for effecting exempt supplies has
been identified and segregated at the invoice level by the registered person, the same
shall be included in ‘T1’ and ‘T2’ respectively, and the remaining amount of credit on
such inputs or input services shall be included in ‘T4’.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the
financial year before the due date for furnishing of the return for the month of
September following the end of the financial year to which such credit relates, in the
manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’
exceeds the aggregate of the amounts determined under sub-rule (1) in respect
of ‘D1’ and ‘D2’, such excess shall be added to the output tax liability of the
registered person in the month not later than the month of September following
the end of the financial year to which such credit relates and the said person shall
be liable to pay interest on the said excess amount at the rate specified in sub-
section (1) of section 50 for the period starting from the first day of April of the
succeeding financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of
‘D1’ and ‘D2’ exceeds the aggregate of the amounts calculated finally in respect
of ‘D1’ and ‘D2’, such excess amount shall be claimed as credit by the registered
person in his return for a month not later than the month of September following
the end of the financial year to which such credit relates.
43. Manner of determination of input tax credit in respect of capital goods and
reversal thereof in certain cases.-(1) Subject to the provisions of sub-section (3) of
section 16, the input tax credit in respect of capital goods, which attract the provisions
of sub-sections (1) and (2) of section 17, being partly used for the purposes of business
and partly for other purposes, or partly used for effecting taxable supplies including zero
rated supplies and partly for effecting exempt supplies, shall be attributed to the
purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used
exclusively for non-business purposes or used or intended to be used exclusively
for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not
be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used
exclusively for effecting supplies other than exempted supplies but including
878 CGST Rules-2017

zero- rated supplies shall be indicated in FORM GSTR-2 and shall be credited to
the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a)
and (b), denoted as ‘A’, shall be credited to the electronic credit ledger and the
useful life of such goods shall be taken as five years from the date of the invoice
for such goods:
Provided that where any capital goods earlier covered under clause (a) is
subsequently covered under this clause, the value of ‘A’ shall be arrived at by
reducing the input tax at the rate of five percentage points for every quarter or
part thereof and the amount ‘A’ shall be credited to the electronic credit ledger;
Explanation.- An item of capital goods declared under clause (a) on its receipt
shall not attract the provisions of sub-section (4) of section 18, if it is
subsequently covered under this clause.
(d) the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under
clause (c), to be denoted as ‘Tc’, shall be the common credit in respect of capital
goods for a tax period:
Provided that where any capital goods earlier covered under clause (b) is
subsequently covered under clause (c), the value of ‘A’ arrived at by reducing the
input tax at the rate of five percentage points for every quarter or part thereof
shall be added to the aggregate value ‘Tc’;
(e) the amount of input tax credit attributable to a tax period on common capital
goods during their useful life, be denoted as ‘Tm’ and calculated as-
Tm = Tc÷60
(f) the amount of input tax credit, at the beginning of a tax period, on all common
capital goods whose useful life remains during the tax period, be denoted as ‘Tr’
and shall be the aggregate of ‘Tm’ for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted
as ‘Te’, and calculated as-
Te = (E÷ F) x Tr
where,
‘E’ is the aggregate value of exempt supplies, made, during the tax period, and
‘F’ is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the
said tax period or the aforesaid information is not available, the value of ‘E/F’
CGST Rules-2017 879

shall be calculated by taking values of ‘E’ and ‘F’ of the last tax period for which
the details of such turnover are available, previous to the month during which the
said value of ‘E/F’ is to be calculated;
Explanation.- For the purposes of this clause, it is hereby clarified that the
aggregate value of exempt supplies and the total turnover shall exclude the
amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule
to the Constitution and entry 51 and 54 of List II of the said Schedule;
(h) the amount Te along with the applicable interest shall, during every tax period of
the useful life of the concerned capital goods, be added to the output tax liability
of the person making such claim of credit.
(2) The amount Te shall be computed separately for central tax, State tax, Union territory
tax and integrated tax.
[Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the
aggregate value of exempt supplies shall exclude the value of supply of services
specified in the notification of the Government of India in the Ministry of Finance,
Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number GSR 1338(E) dated the 27th October, 2017.]8
44. Manner of reversal of credit under special circumstances.
(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-
finished and finished goods held in stock, and capital goods held in stock shall, for the
purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be
determined in the following manner, namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods
held in stock, the input tax credit shall be calculated proportionately on the basis
of the corresponding invoices on which credit had been availed by the registered
taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining
useful life in months shall be computed on pro-rata basis, taking the useful life as
five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
8 Inserted vide Notf No. 55/2017-Central Tax dated 15.11.2017
880 CGST Rules-2017

Input tax credit attributable to remaining useful life= C multiplied by 5/60

(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax
credit of central tax, State tax, Union territory tax and integrated tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the
registered person shall estimate the amount under sub-rule (1) based on the prevailing
market price of the goods on the effective date of the occurrence of any of the events
specified in sub- section (4) of section 18 or, as the case may be, sub-section (5) of
section 29.
(4) The amount determined under sub-rule (1) shall form part of the output tax liability of
the registered person and the details of the amount shall be furnished in FORM GST
ITC-03, where such amount relates to any event specified in sub-section (4) of section
18 and in FORM GSTR-10, where such amount relates to the cancellation of
registration.
(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a
practicing chartered accountant or cost accountant.
(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating
to capital goods shall be determined in the same manner as specified in clause (b) of
sub- rule (1) and the amount shall be determined separately for input tax credit of
central tax, State tax, Union territory tax and integrated tax:
Provided that where the amount so determined is more than the tax determined on the
transaction value of the capital goods, the amount determined shall form part of the
output tax liability and the same shall be furnished in FORM GSTR-1.
[44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore
bar. The credit of Central tax in the electronic credit ledger taken in terms of the
provisions of section 140 relating to the CENVAT Credit carried forward which had
accrued on account of payment of the additional duty of customs levied under sub-
section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of
importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July,
2017 or contained in gold or gold jewellery held in stock on the 1stday of July, 2017
made out of such imported gold dore bar, shall be restricted to one-sixth of such credit
and five-sixth of such credit shall be debited from the electronic credit ledger at the time
of supply of such gold dore bar or the gold or the gold jewellery made therefrom and
where such supply has already been made, such debit shall be within one week from
the date of commencement of these Rules.]9
9 Inserted vide Notification No. 22/2017-Central Tax dated 17.08.2017
CGST Rules-2017 881

45. Conditions and restrictions in respect of inputs and capital goods sent to the job
worker
(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under
the cover of a challan issued by the principal, including where such goods are sent
directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified
in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from
a job worker or sent from one job worker to another during a quarter shall be included in
FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the
month succeeding the said quarter [or within such further period as may be extended by
the Commissioner by a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of State tax
or the Commissioner of Union territory tax shall be deemed to be notified by the
Commissioner.]10
(4) Where the inputs or capital goods are not returned to the principal within the time
stipulated in section 143,it shall be deemed that such inputs or capital goods had been
supplied by the principal to the job worker on the day when the said inputs or capital
goods were sent out and the said supply shall be declared in FORM GSTR-1 and the
principal shall be liable to pay the tax along with applicable interest.
Explanation.- For the purposes of this Chapter,-
(1) the expressions “capital goods” shall include “plant and machinery” as defined in the
Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-section (3) of
section 17-
(a) the value of land and building shall be taken as the same as adopted for the
purpose of paying stamp duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such
security.
882 CGST Rules-2017

Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice. Subject to rule 54, a tax invoice referred to in section 31 shall be issued
by the registered person containing the following particulars, namely,-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters- hyphen or dash and slash
symbolised as “-” and “/” respectively, and any combination thereof, unique for a
financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity
Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of
the State and its code, if such recipient is un-registered and where the value of the
taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the name of
the State and its code, if such recipient is un-registered and where the value of the
taxable supply is less than fifty thousand rupees and the recipient requests that such
details be recorded in the tax invoice;
(g) Harmonised System of Nomenclature code for goods or services; (h) description of
goods or services;
(i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of
supply of goods or services or both;
(k) taxable value of the supply of goods or services or both taking into account discount or
abatement, if any;
(l) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(m) amount of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(n) place of supply along with the name of the State, in the case of a supply in the course
of inter-State trade or commerce;
(o) address of delivery where the same is different from the place of supply; (p) whether
the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services
Tax Invoice, Credit and Debit Notes Rules 46-55
that a class of registered persons shall be required to mention, for such period as may
be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised
System of Nomenclature code for goods or services, for such period as may be
specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-
section (3) of section 31, a registered person may issue a consolidated invoice at the
end of a month for supplies covered under sub-section (4) of section 9, the aggregate
value of such supplies exceeds rupees five thousand in a day from any or all the
suppliers:
[Provided also that in the case of the export of goods or services, the invoice shall carry
an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ
DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED
TAX” OR “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ
DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF
UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be,
and shall, in lieu of the details specified in clause (e), contain the following details,
namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of
the country of destination:]11
Provided also that a registered person may not issue a tax invoice in accordance with
the provisions of clause (b) of sub-section (3) of section 31 subject to the following
conditions, namely,-
(a) the recipient is not a registered person; and
(b) the recipient does not require such invoice, and
shall issue a consolidated tax invoice for such supplies at the close of each day in
respect of all such supplies.
11 Amended on 27th July, 2017 vide Notification No. 17/2017-Central Tax. Till then it read as follows –
Provided also that in the case of the export of goods or services, the invoice shall carry an
endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY
MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF
INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain
the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination
884 CGST Rules-2017

[46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or

rule 49 or rule 54, where a registered person is supplying taxable as well as exempted
goods or services or both to an unregistered person, a single “invoice-cum-bill of
supply” may be issued for all such supplies.]12
47. Time limit for issuing tax invoice.- The invoice referred to in rule 46, in the case of
the taxable supply of services, shall be issued within a period of thirty days from the
date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a
financial institution, including a non-banking financial company, the period within which
the invoice or any document in lieu thereof is to be issued shall be forty five days from
the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including
a non-banking financial company, or a telecom operator, or any other class of supplier
of services as may be notified by the Government on the recommendations of the
Council, making taxable supplies of services between distinct persons as specified in
section 25, may issue the invoice before or at the time such supplier records the same
in his books of account or before the expiry of the quarter during which the supply was
made.
48. Manner of issuing invoice.
(1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the
(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished
electronically through the common portal in FORM GSTR-1.
49. Bill of supply.- A bill of supply referred to in clause (c) of sub-section (3) of section 31
shall be issued by the supplier containing the following details, namely,-
CGST Rules-2017 885

(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple
series, containing alphabets or numerals or special characters - hyphen or dash
and slash symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;
(d) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or
abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply
issued under this rule:
Provided further that any tax invoice or any other similar document issued under any
other Act for the time being in force in respect of any non-taxable supply shall be
treated as a bill of supply for the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of
section 31 shall contain the following particulars, namely,-
supplier;
series, containing alphabets or numerals or special characters- hyphen or dash
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
886 CGST Rules-2017

(h) amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen
per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State
supply.
51. Refund voucher. A refund voucher referred to in clause (e) of sub-section (3) of
section 31 shall contain the following particulars, namely:-
supplier;
and slash symbolised as “-” and “/”respectively, and any combination thereof,
(e) number and date of receipt voucher issued in accordance with the provisions of
rule 50;
(f) description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative.
52. Payment voucher.-A payment voucher referred to in clause (g) of sub-section (3) of
CGST Rules-2017 887

(a) name, address and Goods and Services Tax Identification Number of the supplier
if registered;
(d) name, address and Goods and Services Tax Identification Number of the
recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.
(1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in
(a) the word “Revised Invoice”, wherever applicable, indicated prominently;
(b) name, address and Goods and Services Tax Identification Number of the
supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple
(e) date of issue of the document;
(f) name, address and Goods and Services Tax Identification Number or Unique
(g) name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un-registered;
888 CGST Rules-2017

(h) serial number and date of the corresponding tax invoice or, as the case may be,
bill of supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax
credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date
earlier than the date of issuance of certificate of registration to him, may issue revised
tax invoices in respect of taxable supplies effected during the period starting from the
effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in
respect of all taxable supplies made to a recipient who is not registered under the Act
during such period:
Provided further that in the case of inter-State supplies, where the value of a supply
does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may
be issued separately in respect of all the recipients located in a State, who are not
registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the
provisions of section 74 or section 129 or section 130 shall prominently contain the
words “INPUT TAX CREDIT NOT ADMISSIBLE”.
54. Tax invoice in special cases.
(1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor
credit note issued by an Input Service Distributor shall contain the following details:-
(a) name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;
and slash symbolised as- “-”, “/” respectively, and any combination thereof,
(d) name, address and Goods and Services Tax Identification Number of the
recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or his authorised
representative:
CGST Rules-2017 889

Provided that where the Input Service Distributor is an office of a banking company or a
financial institution, including a non-banking financial company, a tax invoice shall
include any document in lieu thereof, by whatever name called, whether or not serially
numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial
institution, including a non-banking financial company, the said supplier [may] 13 issue a
[consolidated]14 tax invoice or any other document in lieu thereof, by whatever name
called [for the supply of services made during a month at the end of the month]15,
whether issued or made available, physically or electronically whether or not serially
numbered, and whether or not containing the address of the recipient of taxable service
but containing other information as mentioned under rule 46.
(3) Where the supplier of taxable service is a goods transport agency supplying services in
relation to transportation of goods by road in a goods carriage, the said supplier shall
issue a tax invoice or any other document in lieu thereof, by whatever name called,
containing the gross weight of the consignment, name of the consigner and the
consignee, registration number of goods carriage in which the goods are transported,
details of goods transported, details of place of origin and destination, Goods and
Services Tax Identification Number of the person liable for paying tax whether as
consigner, consignee or goods transport agency, and also containing other information
as mentioned under rule 46.
(4) Where the supplier of taxable service is supplying passenger transportation service, a
tax invoice shall include ticket in any form, by whatever name called, whether or not
serially numbered, and whether or not containing the address of the recipient of service
but containing other information as mentioned under rule 46.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the
documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice
(1) For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board, the consigner may issue a
13 Substituted for “shall” vide Notf No. 55/2017-Central Tax dt 15.11.2017

14 Inserted vide Notf No. 45/2017 dt 13.10.2017
15 Inserted vide Notf No. 45/2017 dt 13.10.2017
890 CGST Rules-2017

delivery challan, serially numbered not exceeding sixteen characters, in one or

multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the
consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or
Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not
known);
(vi) taxable value;
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union
territory tax or cess, where the transportation is for supply to the
consignee;
(viii) place of supply, in case of inter-State movement; and
(ix) signature.
(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the
following manner, namely:–
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
(3) Where goods are being transported on a delivery challan in lieu of invoice, the same
shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to the recipient but the
tax invoice could not be issued at the time of removal of goods for the purpose of
supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked
down condition -
(a) the supplier shall issue the complete invoice before dispatch of the first
consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
CGST Rules-2017 891

Chapter VII
ACCOUNTS AND RECORDS
56. Maintenance of accounts by registered persons.
(1) Every registered person shall keep and maintain, in addition to the particulars
mentioned in sub-section (1) of section 35, a true and correct account of the goods or
services imported or exported or of supplies attracting payment of tax on reverse
charge along with the relevant documents, including invoices, bills of supply, delivery
challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund
vouchers.
(2) Every registered person, other than a person paying tax under section 10, shall
maintain the accounts of stock in respect of goods received and supplied by him, and
such accounts shall contain particulars of the opening balance, receipt, supply, goods
lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the
balance of stock including raw materials, finished goods, scrap and wastage thereof.
(3) Every registered person shall keep and maintain a separate account of advances
received, paid and adjustments made thereto.
(4) Every registered person, other than a person paying tax under section 10, shall keep
and maintain an account, containing the details of tax payable (including tax payable in
accordance with the provisions of sub-section (3) and sub-section (4) of section 9), tax
collected and paid, input tax, input tax credit claimed, together with a register of tax
invoice, credit notes, debit notes, delivery challan issued or received during any tax
period.
(5) Every registered person shall keep the particulars of -
(a) names and complete addresses of suppliers from whom he has received the
goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods
or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including
goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared
under sub-rule (5) without the cover of any valid documents, the proper officer shall
determine the amount of tax payable on such goods as if such goods have been
supplied by the registered person.
(7) Every registered person shall keep the books of account at the principal place of
business and books of account relating to additional place of business mentioned in his
certificate of registration and such books of account shall include any electronic form of
data stored on any electronic device.
Accounts and Records Rules 56-58
(8) Any entry in registers, accounts and documents shall not be erased, effaced or
overwritten, and all incorrect entries, otherwise than those of clerical nature, shall be
scored out under attestation and thereafter, the correct entry shall be recorded and
where the registers and other documents are maintained electronically, a log of every
entry edited or deleted shall be maintained.
(9) Each volume of books of account maintained manually by the registered person shall be
serially numbered.
(10) Unless proved otherwise, if any documents, registers, or any books of account
belonging to a registered person are found at any premises other than those mentioned
in the certificate of registration, they shall be presumed to be maintained by the said
registered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,
(a) particulars of authorisation received by him from each principal to receive or
supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of
goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of
goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and
(e) tax paid on receipts or on supply of goods or services effected on behalf of every
principal.
(12) Every registered person manufacturing goods shall maintain monthly production
accounts showing quantitative details of raw materials or services used in the
manufacture and quantitative details of the goods so manufactured including the waste
and by products thereof.
(13) Every registered person supplying services shall maintain the accounts showing
quantitative details of goods used in the provision of services, details of input services
utilised and the services supplied.
(14) Every registered person executing works contract shall keep separate accounts for
works contract showing -
(a) the names and addresses of the persons on whose behalf the works contract is
executed;
(b) description, value and quantity (wherever applicable) of goods or services
received for the execution of works contract;
CGST Rules-2017 893

(c) description, value and quantity (wherever applicable) of goods or services utilized
in the execution of works contract;
(d) the details of payment received in respect of each works contract; and
(e) the names and addresses of suppliers from whom he received goods or services.
(15) The records under the provisions of this Chapter may be maintained in electronic form
and the record so maintained shall be authenticated by means of a digital signature.
(16) Accounts maintained by the registered person together with all the invoices, bills of
supply, credit and debit notes, and delivery challans relating to stocks, deliveries,
inward supply and outward supply shall be preserved for the period as provided in
section 36 and shall, where such accounts and documents are maintained manually, be
kept at every related place of business mentioned in the certificate of registration and
shall be accessible at every related place of business where such accounts and
documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and
forwarding agent for delivery or dispatch thereof to a recipient on behalf of any
registered person shall maintain true and correct records in respect of such goods
handled by him on behalf of such registered person and shall produce the details
thereof as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts which he is
required to maintain under any law for the time being in force.
57. Generation and maintenance of electronic records
(1) Proper electronic back-up of records shall be maintained and preserved in such manner
that, in the event of destruction of such records due to accidents or natural causes, the
information can be restored within a reasonable period of time.
(2) The registered person maintaining electronic records shall produce, on demand, the
relevant records or documents, duly authenticated by him, in hard copy or in any
electronically readable format.
(3) Where the accounts and records are stored electronically by any registered person, he
shall, on demand, provide the details of such files, passwords of such files and
explanation for codes used, where necessary, for access and any other information
which is required for such access along with a sample copy in print form of the
information stored in such files.
58. Records to be maintained by owner or operator of godown or warehouse and
transporters
(1) Every person required to maintain records and accounts in accordance with the
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provisions of sub-section (2) of section 35, if not already registered under the Act, shall
submit the details regarding his business electronically on the common portal in FORM
GST ENR-01,either directly or through a Facilitation Centre notified by the
Commissioner and, upon validation of the details furnished, a unique enrolment number
shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory
shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the
details furnished in FORM GST ENR-01 electronically on the common portal either
directly or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of transporting goods shall maintain records
of goods transported, delivered and goods stored in transit by him along with the
Goods and Services Tax Identification Number of the registered consigner and
consignee for each of his branches.
(b) every owner or operator of a warehouse or godown shall maintain books of
accounts with respect to the period for which particular goods remain in the
warehouse, including the particulars relating to dispatch, movement, receipt and
disposal of such goods.
(5) The owner or the operator of the godown shall store the goods in such manner that they
can be identified item-wise and owner-wise and shall facilitate any physical verification
or inspection by the proper officer on demand.
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RETURNS
59. Form and manner of furnishing details of outward supplies
(1) Every registered person, other than a person referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of
goods or services or both under section 37, shall furnish such details in FORM GSTR-1
electronically through the common portal, either directly or through a Facilitation Centre
notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-
1 shall include the–
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh
rupees made to the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh
rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued
previously.
(3) The details of outward supplies furnished by the supplier shall be made available
electronically to the concerned registered persons (recipients) in Part A of FORM
GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after
the due date of filing of FORM GSTR-1.
(4) The details of inward supplies added, corrected or deleted by the recipient in his FORM
GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall
be made available to the supplier electronically in FORM GSTR-1A through the
common portal and such supplier may either accept or reject the modifications made by
the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended
to the extent of modifications accepted by him.
60. Form and manner of furnishing details of inward supplies
(1) Every registered person, other than a person referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of
goods or services or both received during a tax period under sub-section (2) of section
38 shall, on the basis of details contained in Part A, Part Band Part C of FORM GSTR-
2A, prepare such details as specified in sub-section (1) of the said section and furnish
Returns Rules 59-84
the same in FORM GSTR-2 electronically through the common portal, either directly or
from a Facilitation Centre notified by the Commissioner, after including therein details of
such other inward supplies, if any, required to be furnished under sub-section (2) of
section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5)
of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such
eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on inward
supplies which is relatable to non-taxable supplies or for purposes other than business
and cannot be determined at the invoice level in FORM GSTR-2.
(4A) The details of invoices furnished by an non-resident taxable person in his return in
FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A
of FORM GSTR 2A electronically through the common portal and the said recipient may
include the same in FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his return in FORM
GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of
FORM GSTR 2A electronically through the common portal and the said recipient may
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) of
section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of
FORM GSTR-2A electronically through the common portal and the said deductee may
(7) The details of tax collected at source furnished by an e-commerce operator under
section 52in FORM GSTR-8 shall be made available to the concerned person in Part C
of FORM GSTR 2A electronically through the common portal and such person may
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2
shall include the-
(a) invoice wise details of all inter-State and intra-State supplies received from
registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
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61. Form and manner of submission of monthly return

(1) Every registered person other than a person referred to in section 14 of the Integrated
Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident
taxable person or a person paying tax under section 10 or section 51 or, as the case
may be, under section 52 shall furnish a return specified under sub-section (1) of
section 39 in FORM GSTR-3 electronically through the common portal either directly or
through a Facilitation Centre notified by the Commissioner.
(2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of
information furnished through FORM GSTR-1, FORM GSTR-2 and based on other
liabilities of preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the
provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any
other amount payable under the Act or the provisions of this Chapter by debiting the
electronic cash ledger or electronic credit ledger and include the details in Part B of the
return in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49, may claim such refund
in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an
application filed under section 54.
[(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in
FORM GSTR-2 under section 38 has been extended and the circumstances so warrant,
the Commissioner may, by notification, [specify the manner and conditions subject to
which the]16 return shall be furnished in FORM GSTR-3B electronically through the
Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing
of details in FORM GSTR-2—
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the
basis of information furnished through FORM GSTR-1, FORM GSTR-2 and
based on other liabilities of preceding tax periods and PART B of the said return
shall be electronically generated on the basis of the return in FORM GSTR-3B
furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based
on the discrepancies, if any, between the return in FORM GSTR-3B and the
16 Substituted for “specify that” vide Notification No. 22/2017 – Central Tax dt 17.08.2017; wef
01.07.2017
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return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c)
where the amount of input tax credit in FORM GSTR-3 exceeds the amount of
input tax credit in terms of FORM GSTR-3B, the additional amount shall be
credited to the electronic credit ledger of the registered person.]17
62. Form and manner of submission of quarterly return by the composition supplier.-
(1) Every registered person paying tax under section 10 shall, on the basis of details
contained in FORM GSTR-4A, and where required, after adding, correcting or deleting
the details, furnish the quarterly return in FORM GSTR-4 electronically through the
Commissioner.
[Provided that the registered person who opts to pay tax under section 10 with effect
from the first day of a month which is not the first month of a quarter shall furnish the
return in FORM GSTR-4 for that period of the quarter for which he has paid tax under
section 10 and shall furnish the returns as applicable to him for the period of the quarter
prior to opting to pay tax under section 10.]18
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his
liability towards tax, interest, penalty, fees or any other amount payable under the Act or
the provisions of this Chapter by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include the-
(a) invoice wise inter-State and intra-State inward supplies received from registered
and un-registered persons; and
(b) consolidated details of outward supplies made.
(4) A registered person who has opted to pay tax under section 10 from the beginning of a
financial year shall, where required, furnish the details of outward and inward supplies
and return under rules 59, 60 and 61 relating to the period during which the person was
liable to furnish such details and returns till the due date of furnishing the return for the
month of September of the succeeding financial year or furnishing of annual return of
the preceding financial year, whichever is earlier.
Explanation.– For the purposes of this sub-rule, it is hereby declared that the person
shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from
the supplier for the period prior to his opting for the composition scheme.
(5) A registered person opting to withdraw from the composition scheme at his own motion
or where option is withdrawn at the instance of the proper officer shall, where required,
17 Inserted vide Notification No. 17/2017 – Central Tax dt 27.07.2017; wef 01.07.2017
18 Inserted vide notification No. 45/2017 - Central Tax dt 13.10.2017
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furnish the details relating to the period prior to his opting for payment of tax under
section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter
ending September of the succeeding financial year or furnishing of annual return of the
preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person. Every
registered non-resident taxable person shall furnish a return in FORM GSTR-5
electronically through the common portal, either directly or through a Facilitation Centre
notified by the Commissioner, including therein the details of outward supplies and
inward supplies and shall pay the tax, interest, penalty, fees or any other amount
payable under the Act or the provisions of this Chapter within twenty days after the end
of a tax period or within seven days after the last day of the validity period of
registration, whichever is earlier.
64. Form and manner of submission of return by persons providing online
information and database access or retrieval services.-Every registered person
providing online information and data base access or retrieval services from a place
outside India to a person in India other than a registered person shall file return in
FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar
month or part thereof.
65. Form and manner of submission of return by an Input Service Distributor.- Every
Input Service Distributor shall, on the basis of details contained inFORM GSTR-6A, and
where required, after adding, correcting or deleting the details, furnish electronically the
return in FORM GSTR-6, containing the details of tax invoices on which credit has been
received and those issued under section 20, through the common portal either directly
or from a Facilitation Centre notified by the Commissioner.
66. Form and manner of submission of return by a person required to deduct tax at
source.
(1) Every registered person required to deduct tax at source under section 51 (hereafter in
this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically
through the common portal either directly or from a Facilitation Centre notified by the
Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-
4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available
electronically to the deductee on the common portal in FORM GSTR-7A on the basis of
the return furnished under sub-rule (1).
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67. Form and manner of submission of statement of supplies through an e-

commerce operator.
(1) Every electronic commerce operator required to collect tax at source under section 52
shall furnish a statement in FORM GSTR-8 electronically on the common portal, either
directly or from a Facilitation Centre notified by the Commissioner, containing details of
supplies effected through such operator and the amount of tax collected as required
under sub-section (1) of section 52.
(2) The details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A on the common
portal after the due date of filing of FORM GSTR-8.
68. Notice to non-filers of returns. A notice in FORM GSTR-3A shall be issued,
electronically, to a registered person who fails to furnish return under section 39 or
section 44 or section 45 or section 52.
69. Matching of claim of input tax credit .-The following details relating to the claim of
input tax credit on inward supplies including imports, provisionally allowed under section
41, shall be matched under section 42 after the due date for furnishing the return in
FORM GSTR-3-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section
37and FORM GSTR-2 specified under section 38 has been extended, the date of
matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council,
by order, extend the date of matching relating to claim of input tax credit to such date as
may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM
GSTR-2 that were accepted by the recipient on the basis of FORM GSTR-2A
without amendment shall be treated as matched if the corresponding supplier has
furnished a valid return;
(ii) The claim of input tax credit shall be considered as matched where the amount of
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input tax credit claimed is equal to or less than the output tax paid on such tax
invoice or debit note by the corresponding supplier.
70. Final acceptance of input tax credit and communication thereof.
(1) The final acceptance of claim of input tax credit in respect of any tax period, specified in
sub-section (2) of section 42, shall be made available electronically to the registered
person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated
as mismatched but is found to be matched after rectification by the supplier or recipient
shall be finally accepted and made available electronically to the person making such
claim in FORM GST MIS-1 through the common portal.
71. Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit.
(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in
sub-section (3) of section 42 and the details of output tax liable to be added under sub-
section (5) of the said section on account of continuation of such discrepancy, shall be
made available to the recipient making such claim electronically in FORM GST MIS-1
and to the supplier electronically in FORM GST MIS-2 through the common portal on or
before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month
in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for the month
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
the extent of discrepancy shall be added to the output tax liability of the recipient in his
return to be furnished in FORM GSTR-3 for the month succeeding the month in which
the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that -
(i) Rectification by a supplier means adding or correcting the details of an outward
supply in his valid return so as to match the details of corresponding inward
supply declared by the recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by
the supplier.
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72. Claim of input tax credit on the same invoice more than once. Duplication of claims
of input tax credit in the details of inward supplies shall be communicated to the
registered person in FORM GST MIS-1electronically through the common portal.
73. Matching of claim of reduction in the output tax liability. The following details
relating to the claim of reduction in output tax liability shall be matched under section 43
after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37and
FORM GSTR-2 under section 38 has been extended, the date of matching of claim of
reduction in the output tax liability shall be extended accordingly:
by order, extend the date of matching relating to claim of reduction in output tax liability
to such date as may be specified therein.
(i) the claim of reduction in output tax liability due to issuance of credit notes in
FORM GSTR-1 that were accepted by the corresponding recipient in FORM
GSTR-2 without amendment shall be treated as matched if the said recipient has
furnished a valid return.
(ii) the claim of reduction in the output tax liability shall be considered as matched
where the amount of output tax liability after taking into account the reduction
claimed is equal to or more than the claim of input tax credit after taking into
account the reduction admitted and discharged on such credit note by the
corresponding recipient in his valid return.
74. Final acceptance of reduction in output tax liability and communication thereof
(1) The final acceptance of claim of reduction in output tax liability in respect of any tax
period, specified in sub-section (2) of section 43, shall be made available electronically
to the person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period which had been
communicated as mis-matched but is found to be matched after rectification by the
supplier or recipient shall be finally accepted and made available electronically to the
person making such claim in FORM GST MIS-1 through the common portal.
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75. Communication and rectification of discrepancy in reduction in output tax liability

and reversal of claim of reduction.
(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3)
of section 43, and the details of output tax liability to be added under sub-section (5) of
the said section on account of continuation of such discrepancy, shall be made
available to the registered person making such claim electronically in FORM GST MIS-
1 and the recipient electronically in FORM GST MIS-2 through the common portal on or
before the last date of the month in which the matching has been carried out.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of inward supplies to be furnished for the month
the extent of discrepancy shall be added to the output tax liability of the supplier and
debited to the electronic liability register and also shown in his return in FORM GSTR-3
for the month succeeding the month in which the discrepancy is made available.
(i) rectification by a supplier means deleting or correcting the details of an outward
supply in his valid return so as to match the details of corresponding inward
supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward
supply so as to match the details of corresponding outward supply declared by
the supplier.
76. Claim of reduction in output tax liability more than once. The duplication of claims
for reduction in output tax liability in the details of outward supplies shall be
communicated to the registered person in FORM GST MIS-1 electronically through the
common portal.
77. Refund of interest paid on reclaim of reversals. The interest to be refunded under
sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the
registered person in his return in FORM GSTR-3 and shall be credited to his electronic
cash ledger in FORM GST PMT-05 and the amount credited shall be available for
payment of any future liability towards interest or the taxable person may claim refund
of the amount under section 54.
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78. Matching of details furnished by the e-Commerce operator with the details
furnished by the supplier.-The following details relating to the supplies made through
an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the
corresponding details declared by the supplier in FORM GSTR-1,
(a) State of place of supply; and
(b) net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has
been extended, the date of matching of the above mentioned details shall be extended
accordingly.
by order, extend the date of matching to such date as may be specified therein.
79. Communication and rectification of discrepancy in details furnished by the e-
commerce operator and the supplier.
(1) Any discrepancy in the details furnished by the operator and those declared by the
supplier shall be made available to the supplier electronically in FORM GST MIS-3 and
to the e-commerce operator electronically in FORM GST MIS–4 on the common portal
on or before the last date of the month in which the matching has been carried out.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement to be furnished for the month in which the
discrepancy is made available.
the extent of discrepancy shall be added to the output tax liability of the supplier in his
return in FORM GSTR-3 for the month succeeding the month in which the details of
discrepancy are made available and such addition to the output tax liability and interest
payable thereon shall be made available to the supplier electronically on the common
portal in FORM GST MIS–3.
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:
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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 inFORM
GSTR -9B.
(3) Every registered person 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.
81. Final return.-Every registered person required to furnish a final return under section 45,
shall furnish such return electronically in FORM GSTR-10through the common portal
either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.
(1) Every person who has been issued a Unique Identity Number and claims refund of the
taxes paid on his inward supplies, shall furnish the details of such supplies of taxable
goods or services or both electronically in FORM GSTR-11, along with application for
such refund claim, through the common portal either directly or through a Facilitation
(2) Every person who has been issued a Unique Identity Number for purposes other than
refund of the taxes paid shall furnish the details of inward supplies of taxable goods or
services or both as may be required by the proper officer in FORM GSTR-11.
83. Provisions relating to a goods and services tax practitioner
(1) An application in FORM GST PCT-01 may be made electronically through the common
portal either directly or through a Facilitation Centre notified by the Commissioner for
enrolment as goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court;
and satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State
Government or of the Central Board of Excise and Customs, Department of
Revenue, Government of India, who, during his service under the Government,
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had worked in a post not lower than the rank of a Group-B gazetted officer for a
period of not less than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the
existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a
degree in Commerce, Law, Banking including Higher Auditing, or Business
Administration or Business Management from any Indian University
established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian
University as equivalent to the degree examination mentioned in sub-
clause (i); or
(iii) any other examination notified by the Government, on the recommendation
of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India;
or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this
behalf shall, after making such enquiry as he considers necessary, either enrol the
applicant as a goods and services tax practitioner and issue a certificate to that effect in
FORM GST PCT-02 or reject his application where it is found that the applicant is not
qualified to be enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be
eligible to remain enrolled unless he passes such examination conducted at such
periods and by such authority as may be notified by the Commissioner on the
recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of sub-rule (1)
apply shall be eligible to remain enrolled unless he passes the said examination within a
period of one year from the appointed date.
(4) If any goods and services tax practitioner is found guilty of misconduct in connection
with any proceedings under the Act, the authorised officer may, after giving him a notice
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to show cause in FORM GST PCT-03 for such misconduct and after giving him a
reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he
shall henceforth be disqualified under section 48 to function as a goods and services
tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days
from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such
authorisation in FORM GST PCT-05 and the goods and services tax practitioners
authorised shall be allowed to undertake such tasks as indicated in the said
authorisation during the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished
by the goods and services tax practitioner authorised by him, a confirmation shall be
sought from the registered person over email or SMS and the statement furnished by
the goods and services tax practitioner shall be made available to the registered person
on the common portal:
Provided that where the registered person fails to respond to the request for
confirmation till the last date of furnishing of such statement, it shall be deemed that he
has confirmed the statement furnished by the goods and services tax practitioner.
(8) A goods and services tax practitioner can undertake any or all of the following activities
on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for
amendment or cancellation of registration has been submitted by the goods and
services tax practitioner authorised by the registered person, a confirmation shall be
sought from the registered person and the application submitted by the said practitioner
shall be made available to the registered person on the common portal and such
application shall not be proceeded with further until the registered person gives his
consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax
practitioner shall-
908 CGST Rules-2017

Returns Rules 59-84
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to
prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax
practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall
be treated as enrolled in the State or Union territory for the purposes specified in sub-
rule (8).
84. Conditions for purposes of appearance.
(1) No person shall be eligible to attend before any authority as a goods and services tax
practitioner in connection with any proceedings under the Act on behalf of any
registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an un-
registered person in any proceedings under the Act before any authority shall produce
before such authority, if required, a copy of the authorisation given by such person in
FORM GST PCT-05.
CGST Rules-2017 909

Chapter IX
PAYMENT OF TAX
85. Electronic Liability Register.
(1) The electronic liability register specified under sub- section (7) of section 49 shall be
maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty,
late fee or any other amount on the common portal and all amounts payable by him
shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable
as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined
by a proper officer in pursuance of any proceedings under the Act or as
ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42
or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person
as per his return shall be made by debiting the electronic credit ledger maintained as
per rule 86 or the electronic cash ledger maintained as per rule 87 and the electronic
liability register shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or
the amount payable on reverse charge basis, or the amount payable under section 10,
any amount payable towards interest, penalty, fee or any other amount under the Act
shall be paid by debiting the electronic cash ledger maintained as per rule 87 and the
electronic liability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to
the extent of relief given by the appellate authority or Appellate Tribunal or court and
the electronic tax liability register shall be credited accordingly.
(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable person makes the payment of tax, interest and
penalty specified in the show cause notice or demand order and the electronic liability
register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability
ledger, communicate the same to the officer exercising jurisdiction in the matter,
through the common portal in FORM GST PMT-04.
Payment of Tax Rules 85-88
86. Electronic Credit Ledger

(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each
registered person eligible for input tax credit under the Acton the common portal and
every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in
accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the
electronic credit ledger in accordance with the provisions of section 54, the amount to
the extent of the claim shall be debited in the said ledger.
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub- rule
(3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the
proper officer by an order made in FORM GST PMT-03.
(5) Save as provided in the provisions of this Chapter, no entry shall be made directly in the
electronic credit ledger under any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the
common portal in FORM GST PMT-04.
Explanation.– For the purposes of this rule, it is hereby clarified that a refund shall be
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an
undertaking to the proper officer that he shall not file an appeal.
87. Electronic Cash Ledger.
(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in
FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any
other amount, on the common portal for crediting the amount deposited and debiting the
payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06
on the common portal and enter the details of the amount to be deposited by him
towards tax, interest, penalty, fees or any other amount:
[Provided that the challan in FORM GST PMT-06 generated at the common portal shall
be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or
retrieval services from a place outside India to a non taxable online recipient referred to
in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also
do so through the Board’s payment system namely, Electronic Accounting System in
CGST Rules-2017 911

Excise and Service Tax from the date to be notified by the Board.]19
(3) The deposit under sub-rule (2) shall be made through any of the following modes,
namely:-
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank;
or
(iv) Over the Counter payment through authorised banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case of
an Over the Counter payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as may be
notified by the Commissioner in this behalf;
(b) Proper officer or any other officer authorised to recover outstanding dues from
any person, whether registered or not, including recovery made through
attachment or sale of movable or immovable properties;
(c) Proper officer or any other officer authorised for the amounts collected by way of
cash, cheque or demand draft during any investigation or enforcement activity or
any ad hoc deposit:
[Provided further that a person supplying online information and database access or
retrieval services from a place outside India to a non-taxable online recipient referred to
in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also
make the deposit under sub-rule (2) through international money transfer through
Society for Worldwide Interbank Financial Telecommunication payment network, from
the date to be notified by the Board.]20
Explanation.– For the purposes of this sub-rule, it is hereby clarified that for making
payment of any amount indicated in the challan, the commission, if any, payable in
respect of such payment shall be borne by the person making such payment.
(4) Any payment required to be made by a person who is not registered under the Act, shall
be made on the basis of a temporary identification number generated through the
common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time

912 CGST Rules-2017

Gross Settlement mode from any bank, the mandate form shall be generated along with
the challan on the common portal and the same shall be submitted to the bank from
where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date
of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in
the authorised bank, a Challan Identification Number shall be generated by the
collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said
amount shall be credited to the electronic cash ledger of the person on whose behalf
the deposit has been made and the common portal shall make available a receipt to this
effect.
(8) Where the bank account of the person concerned, or the person making the deposit on
his behalf, is debited but no Challan Identification Number is generated or generated
but not communicated to the common portal, the said person may represent
electronically in FORM GST PMT-07 through the common portal to the bank or
electronic gateway through which the deposit was initiated.
(9) Any amount deducted under section 51 or collected under section 52 and claimed in
FORM GSTR-02 by the registered taxable person from whom the said amount was
deducted or, as the case may be, collected shall be credited to his electronic cash
ledger in accordance with the provisions of rule 87.
(10) Where a person has claimed refund of any amount from the electronic cash ledger, the
said amount shall be debited to the electronic cash ledger.
(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-
rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the
proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the
common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally
rejected.
Explanation 2.– For the purposes of this rule, it is hereby clarified that a refund shall be
deemed to be rejected, if the appeal is finally rejected or if the claimant gives an
undertaking to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.-
(1) A unique identification number shall be generated at the common portal for each debit
or credit to the electronic cash or credit ledger, as the case may be.
CGST Rules-2017 913

(2) The unique identification number relating to discharge of any liability shall be indicated
in the corresponding entry in the electronic liability register.
(3) A unique identification number shall be generated at the common portal for each credit
in the electronic liability register for reasons other than those covered under sub-rule
(2).
914 CGST Rules-2017

Chapter X
REFUND
89. Application for refund of tax, interest, penalty, fees or any other amount.- (1) Any
person, except the persons covered under notification issued under section 55,claiming
refund of any tax, interest, penalty, fees or any other amount paid by him, other than
refund of integrated tax paid on goods exported out of India, may file an application
electronically in FORM GST RFD-01through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in
accordance with the provisions of sub-section (6) of section 49 may be made through
the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or
FORM GSTR-7,as the case may be:
Provided further that in respect of supplies to a Special Economic Zone unit or a Special
Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special
Economic Zone for authorised operations, as endorsed by the specified officer of
the Zone;
(b) supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
[Provided also that in respect of supplies regarded as deemed exports, the application
may be filed by, -
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not
avail of input tax credit on such supplies and furnishes an undertaking to the
effect that the supplier may claim the refund]21
Provided also that refund of any amount, after adjusting the tax payable by the applicant
out of the advance tax deposited by him under section 27 at the time of registration,
shall be claimed in the last return required to be furnished by him.
(2) The application under sub-rule (1) shall be accompanied by any of the following
documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish
that a refund is due to the applicant, namely:-
(a) the reference number of the order and a copy of the order passed by the proper
officer or an appellate authority or Appellate Tribunal or court resulting in such
refund or reference number of the payment of the amount specified in sub-
section (6) of section 107 and sub-section (8) of section 112 claimed as refund;
21 Substituted vide Notf No 47/2017-Central Tax dated 18.10.2017 for “Provided also that in respect of
supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export
supplies”
Refund Rules 89-97
(b) a statement containing the number and date of shipping bills or bills of export and
the number and the date of the relevant export invoices, in a case where the
refund is on account of export of goods;
(c) a statement containing the number and date of invoices and the relevant Bank
Realisation Certificates or Foreign Inward Remittance Certificates, as the case
may be, in a case where the refund is on account of the export of services;
(d) a statement containing the number and date of invoices as provided in rule 46
along with the evidence regarding the endorsement specified in the second
proviso to sub-rule (1) in the case of the supply of goods made to a Special
Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding
the endorsement specified in the second proviso to sub-rule (1) and the details of
payment, along with the proof thereof, made by the recipient to the supplier for
authorised operations as defined under the Special Economic Zone Act, 2005, in
a case where the refund is on account of supply of services made to a Special
Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special
Economic Zone developer has not availed the input tax credit of the tax paid by
the supplier of goods or services or both, in a case where the refund is on
account of supply of goods or services made to a Special Economic Zone unit or
a Special Economic Zone developer;
(g) a statement containing the number and date of invoices along with such other
evidence as may be notified in this behalf, in a case where the refund is on
account of deemed exports;
(h) a statement containing the number and the date of the invoices received and
issued during a tax period in a case where the claim pertains to refund of any
unutilised input tax credit under sub-section (3) of section 54 where the credit has
accumulated on account of the rate of tax on the inputs being higher than the rate
of tax on output supplies, other than nil-rated or fully exempt supplies;
(i) the reference number of the final assessment order and a copy of the said order
in a case where the refund arises on account of the finalisation of provisional
assessment;
(j) a statement showing the details of transactions considered as intra-State supply
but which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess
payment of tax;
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Refund Rules 89-97
(l) a declaration to the effect that the incidence of tax, interest or any other amount
claimed as refund has not been passed on to any other person, in a case where
the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of
sub-section (8) of section 54;
(m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered
accountant or a cost accountant to the effect that the incidence of tax, interest or
any other amount claimed as refund has not been passed on to any other person,
in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases
covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of
sub- section (8) of section 54;
Explanation.– For the purposes of this rule-
(i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, the
expression “invoice” means invoice conforming to the provisions contained in
section 31;
(ii) where the amount of tax has been recovered from the recipient, it shall be
deemed that the incidence of tax has been passed on to the ultimate consumer.
(3) Where the application relates to refund of input tax credit, the electronic credit ledger
shall be debited by the applicant by an amount equal to the refund so claimed.
(4) In the case of zero-rated supply of goods or services or both without payment of tax under
bond or letter of undertaking in accordance with the provisions of subsection (3) of section
16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax
credit shall be granted as per the following formula –-
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated
supply of services) x Net ITC ÷Adjusted Total Turnover
Where,-
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the
relevant period other than the input tax credit availed for which refund is claimed
under sub-rules (4A) or (4B) or both;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of
goods made during the relevant period without payment of tax under bond or
letter of undertaking, other than the turnover of supplies in respect of which refund is
claimed under sub-rules (4A) or (4B) or both;
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Refund Rules 89-97
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply
of services made without payment of tax under bond or letter of undertaking,
calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during
the relevant period for zero-rated supply of services and zero-rated supply of
services where supply has been completed for which payment had been received
in advance in any period prior to the relevant period reduced by advances
received for zero-rated supply of services for which the supply of services has not
been completed during the relevant period;
(E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as
defined under clause (112) of section 2, excluding-
(a) the value of exempt supplies other than zero-rated supplies and
(b) the turnover of supplies in respect of which refund is claimed under
subrules (4A) or (4B) or both, if any,
during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of
notification No. 48/2017-Central Tax dated 18th October, 2017, refund of input tax
credit, availed in respect of other inputs or input services used in making zero-rated
supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit ofb
notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No.
41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax
credit, availed in respect of inputs received under the said notifications for export of
goods and the input tax credit availed in respect of other inputs or input services to the
extent used in making such export of goods, shall be granted
(The above rule substituted with effect from 23rd October, 2017 vide Notification No.
75/2017- Central tax)
(5) In the case of refund on account of inverted duty structure, refund of input tax credit
shall be granted as per the following formula -
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷
Adjusted Total Turnover} - tax payable on such inverted rated supply of goods
Explanation.- For the purposes of this sub rule, the expressions “Net ITC” and “Adjusted
Total turnover” shall have the same meanings as assigned to them in sub-rule (4).
90. Acknowledgement.
(1) Where the application relates to a claim for refund from the electronic cash ledger, an
918 CGST Rules-2017

Refund Rules 89-97
acknowledgement in FORM GST RFD-02 shall be made available to the applicant

through the common portal electronically, clearly indicating the date of filing of the claim
for refund and the time period specified in sub-section (7) of section 54 shall be counted
from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall
be forwarded to the proper officer who shall, within a period of fifteen days of filing of
the said application, scrutinize the application for its completeness and where the
application is found to be complete in terms of sub-rule (2), (3) and (4)of rule 89, an
acknowledgement in FORM GST RFD-02 shall be made available to the applicant
through the common portal electronically, clearly indicating the date of filing of the claim
for refund and the time period specified in sub-section (7) of section 54 shall be counted
from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the
deficiencies to the applicant in FORM GST RFD-03 through the common portal
electronically, requiring him to file a fresh refund application after rectification of such
deficiencies.
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State
Goods and Service Tax Rules, 2017, the same shall also deemed to have been
communicated under this rule along with the deficiencies communicated under sub-rule
(3).
91. Grant of provisional refund
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54
shall be granted subject to the condition that the person claiming refund has, during any
period of five years immediately preceding the tax period to which the claim for refund
relates, not been prosecuted for any offence under the Act or under an existing law
where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support
thereof and on being prima facie satisfied that the amount claimed as refund under sub-
rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of
section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of
refund due to the said applicant on a provisional basis within a period not exceeding
seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of
rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount
sanctioned under sub-rule (2) and the same shall be electronically credited to any of the
bank accounts of the applicant mentioned in his registration particulars and as specified
in the application for refund.
CGST Rules-2017 919

Refund Rules 89-97
92. Order sanctioning refund.

(1) Where, upon examination of the application, the proper officer is satisfied that a refund
under sub-section (5) of section 54 is due and payable to the applicant, he shall make
an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant
is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis
under sub-section (6) of section 54, amount adjusted against any outstanding demand
under the Act or under any existing law and the balance amount refundable:
Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Act or under any existing law, an order giving details of
the adjustment shall be issued in Part A of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion that the amount of
refund is liable to be withheld under the provisions of sub-section (10) or, as the case
may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST
RFD-07 informing him the reasons for withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the
whole or any part of the amount claimed as refund is not admissible or is not payable to
the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring
him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the
receipt of such notice and after considering the reply, make an order in FORM GST
RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund
claim and the said order shall be made available to the applicant electronically and the
provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an
opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall
make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-
05 for the amount of refund and the same shall be electronically credited to any of the
bank accounts of the applicant mentioned in his registration particulars and as specified
in the application for refund.
(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or
sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall
make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for
the amount of refund to be credited to the Consumer Welfare Fund.
93. Credit of the amount of rejected refund claim.-(1)Where any deficiencies have been
communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of
rule 89 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the
920 CGST Rules-2017

Refund Rules 89-97
amount debited, to the extent of rejection, shall be re-credited to the electronic credit
ledger by an order made in FORM GST PMT-03.
Explanation.– For the purposes of this rule, a refund shall be deemed to be rejected, if
the appeal is finally rejected or if the claimant gives an undertaking in writing to the
proper officer that he shall not file an appeal.
94. Order sanctioning interest on delayed refunds.
Where any interest is due and payable to the applicant under section 56, the proper
officer shall make an order along witha payment advice in FORM GST RFD-05,
specifying therein the amount of refund which is delayed, the period of delay for which
interest is payable and the amount of interest payable, and such amount of interest
shall be electronically credited to any of the bank accounts of the applicant mentioned
in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per
notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every
quarter, electronically on the common portal or otherwise, either directly or through a
Facilitation Centre notified by the Commissioner, along with a statement of the inward
supplies of goods or services or both in FORM GSTR-11.
(2) An acknowledgement for the receipt of the application for refund shall be issued in
FORM GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if-
(a) the inward supplies of goods or services or both were received from a registered
person against a tax invoice;
(b) name and Goods and Services Tax Identification Number or Unique Identity
Number of the applicant is mentioned in the tax invoice; and
(c) such other restrictions or conditions as may be specified in the notification are
satisfied.
(4) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of
refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the
President or the Government of India is a party, is inconsistent with the provisions of
this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods or services exported out of India.
(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of
integrated tax paid on the goods exported out of India and such application shall be
deemed to have been filed only when:-
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Refund Rules 89-97
(a) the person in charge of the conveyance carrying the export goods duly files an
export manifest or an export report covering the number and the date of shipping
bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B,
as the case may be;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be
transmitted electronically by the common portal to the system designated by the
Customs and the said system shall electronically transmit to the common portal, a
confirmation that the goods covered by the said invoices have been exported out of
India.
[Provided that where the date for furnishing the details of outward supplies in FORM
GSTR-1 for a tax period has been extended in exercise of the powers conferred under
section 37 of the Act, the supplier shall furnish the information relating to exports as
specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been
furnished and the same shall be transmitted electronically by the common portal to the
system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall
be auto-drafted in FORM GSTR-1 for the said tax period.]22
(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM
GSTR-3or FORM GSTR-3B, as the case may be from the common portal, the system
designated by the Customs shall process the claim for refund and an amount equal to
the integrated tax paid in respect of each shipping bill or bill of export shall be
electronically credited to the bank account of the applicant mentioned in his registration
particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central tax,
State tax or Union territory tax to withhold the payment of refund due to the
person claiming refund in accordance with the provisions of sub-section (10) or
sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in
violation of the provisions of the Customs Act, 1962.
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4),
the proper officer of integrated tax at the Customs station shall intimate the applicant
and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as
the case may be, and a copy of such intimation shall be transmitted to the common
portal.
922 CGST Rules-2017

Refund Rules 89-97
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax
or State tax or Union territory tax, as the case may be, shall pass an order in Part B of
FORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a)
of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union
territory tax, as the case may be, shall proceed to refund the amount after passing an
order in FORM GST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government of
Bhutan on the exports to Bhutan for such class of goods as may be notified in this
behalf and where such refund is paid to the Government of Bhutan, the exporter shall
not be paid any refund of the integrated tax.
(9) The persons claiming refund of integrated tax paid on export of goods or services should
not have received supplies on which the supplier has availed the benefit of notification
No. 48/2017-Central Tax dated 18th October, 2017 or notification No. 40/2017-Central
Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017- Integrated Tax (Rate)
dated 23rd October, 2017
(Inserted with effect from 23rd October, 2017 vide Notification No. 75/2017- Central Tax
dated 29th December, 2017)
96A. Refund of integrated tax paid on export of goods or services under bond or Letter
of Undertaking
(1) Any registered person availing the option to supply goods or services for export without
payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking
in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax
due along with the interest specified under sub-section (1) of section 50 within a period
of —
(a) fifteen days after the expiry of three months[ 23, or such further period as may be
allowed by the Commissioner,] from the date of issue of the invoice for export, if
the goods are not exported out of India; or
(b) fifteen days after the expiry of one year, or such further period as may be allowed
by the Commissioner, from the date of issue of the invoice for export, if the
payment of such services is not received by the exporter in convertible foreign
exchange.
(2) The details of the export invoices contained in FORM GSTR-1 furnished on the common
portal shall be electronically transmitted to the system designated by Customs and a
23 Inserted vide Notf No. 47/2017-Central Tax dt 18.10.2017
CGST Rules-2017 923

Refund Rules 89-97
confirmation that the goods covered by the said invoices have been exported out of
India shall be electronically transmitted to the common portal from the said system.
[Provided that where the date for furnishing the details of outward supplies in FORM
GSTR-1 for a tax period has been extended in exercise of the powers conferred under
section 37 of the Act, the supplier shall furnish the information relating to exports as
specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been
furnished and the same shall be transmitted electronically by the common portal to the
system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall
be auto-drafted in FORM GSTR-1 for the said tax period.]24
(3) Where the goods are not exported within the time specified in sub-rule (1) and the
registered person fails to pay the amount mentioned in the said sub-rule, the export as
allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said
amount shall be recovered from the registered person in accordance with the provisions
of section 79.
(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-
rule (3) shall be restored immediately when the registered person pays the amount due.
(5) The Board, by way of notification, may specify the conditions and safeguards under
which a Letter of Undertaking may be furnished in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated
supply of goods or services or both to a Special Economic Zone developer or a Special
Economic Zone unit without payment of integrated tax.”;
97. Consumer Welfare Fund
(1) All credits to the Consumer Welfare Fund shall be made under sub-rule (5) of rule 92.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any
claimant by orders of the proper officer, appellate authority or Appellate Tribunal or
court, shall be paid from the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of
section 58 shall be made by debiting the Consumer Welfare Fund account and crediting
the account to which the amount is transferred for utilisation.
(4) The Government shall, by an order, constitute a Standing Committee with a Chairman,
a Vice-Chairman, a Member Secretary and such other Members as it may deem fit and
the Committee shall make recommendations for proper utilisation of the money credited
to the Consumer Welfare Fund for welfare of the consumers.
24 Inserted vide Notf No. 51/2017-Central tax dt 28.10.2017
924 CGST Rules-2017

Refund Rules 89-97
(5) The Committee shall meet as and when necessary, but not less than once in three
months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three
years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under
any other law for the time being in force, including village or mandal or samiti level co-
operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes,
or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947)
recommended by the Bureau of Indian Standards to be engaged for a period of five
years in viable and useful research activity which has made, or is likely to make,
significant contribution in formulation of standard mark of the products of mass
consumption, the Central Government or the State Government may make an
application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses
incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall be made by the
applicant Member Secretary, but the Committee shall not consider an application,
unless it has been inquired into in material details and recommended for consideration
accordingly, by the Member Secretary.
(8) The Committee shall have powers -
a. to require any applicant to produce before it, or before a duly authorised Officer
of the Government such books, accounts, documents, instruments, or
commodities in custody and control of the applicant, as may be necessary for
proper evaluation of the application;
b. to require any applicant to allow entry and inspection of any premises, from which
activities claimed to be for the welfare of consumers are stated to be carried on,
to a duly authorised officer of the Central Government or, as the case may be,
State Government;
c. to get the accounts of the applicants audited, for ensuring proper utilisation of the
grant;
d. to require any applicant, in case of any default, or suppression of material
information on his part, to refund in lump-sum, the sanctioned grant to the
Committee, and to be subject to prosecution under the Act;
e. to recover any sum due from any applicant in accordance with the provisions of
the Act;
f. to require any applicant, or class of applicants to submit a periodical report,
indicating proper utilisation of the grant;
CGST Rules-2017 925

Refund Rules 89-97
g. to reject an application placed before it on account of factual inconsistency, or

inaccuracy in material particulars;
h. to recommend minimum financial assistance, by way of grant to an applicant,
having regard to his financial status, and importance and utility of nature of
activity under pursuit, after ensuring that the financial assistance provided shall
not be mis- utilised;
i. to identify beneficial and safe sectors, where investments out of Consumer
Welfare Fund may be made and make recommendations, accordingly;
j. to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant;
k. to make guidelines for the management, administration and audit of the
Consumer Welfare Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall
recommend to the Goods and Services Tax Council, the broad guidelines for
considering the projects or proposals for the purpose of incurring expenditure from the
Consumer Welfare Fund.
[97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter,
in respect of any process or procedure prescribed herein, any reference to electronic
filing of an application, intimation, reply, declaration, statement or electronic issuance of
a notice, order or certificate on the common portal shall, in respect of that process or
procedure, include manual filing of the said application, intimation, reply, declaration,
statement or issuance of the said notice, order or certificate in such Forms as appended
to these rules.]25
926 CGST Rules-2017

Chapter XI
ASSESSMENT AND AUDIT
98. Provisional Assessment.
(1) Every registered person requesting for payment of tax on a provisional basis in
accordance with the provisions of sub-section (1) of section 60 shall furnish an
application along with the documents in support of his request, electronically in FORM
GST ASMT-01 on the common portal, either directly or through a Facilitation Centre
notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in
FORM GST ASMT-02 requiring the registered person to furnish additional information
or documents in support of his request and the applicant shall file a reply to the notice
in FORM GST ASMT – 03, and may appear in person before the said officer if he so
desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of
tax on a provisional basis indicating the value or the rate or both on the basis of which
the assessment is to be allowed on a provisional basis and the amount for which the
bond is to be executed and security to be furnished not exceeding twenty-five per cent.
of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-
section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a
bank guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the State Goods and
Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a
bond furnished under the provisions of the Act and the rules made thereunder.
Explanation.- For the purposes of this rule, the expression “amount” shall include the
amount of integrated tax, central tax, State tax or Union territory tax and cess payable
in respect of the transaction.
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information
and records required for finalization of assessment under sub-section (3) of section 60
and shall issue a final assessment order, specifying the amount payable by the
registered person or the amount refundable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT- 08for the release of the
security furnished under sub-rule (4) after issue of the order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring
that the applicant has paid the amount specified in sub-rule (5) and issue an order in
FORM GST ASMT–09 within a period of seven working days from the date of the
receipt of the application under sub-rule (6).
Assessment and Audit Rules 98-102
99. Scrutiny of returns

(1) Where any return furnished by a registered person is selected for scrutiny, the proper
officer shall scrutinize the same in accordance with the provisions of section 61 with
reference to the information available with him, and in case of any discrepancy, he shall
issue a notice to the said person in FORM GST ASMT-10, informing him of such
discrepancy and seeking his explanation thereto within such time, not exceeding thirty
days from the date of service of the notice or such further period as may be permitted
by him and also, where possible, quantifying the amount of tax, interest and any other
amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued
under sub-rule (1), and pay the tax, interest and any other amount arising from such
discrepancy and inform the same or furnish an explanation for the discrepancy in FORM
GST ASMT-11 to the proper officer.
(3) Where the explanation furnished by the registered person or the information submitted
under sub-rule (2) is found to be acceptable, the proper officer shall inform him
accordingly in FORM GST ASMT-12.
100. Assessment in certain cases
(1) The order of assessment made under sub-section (1) of section 62 shall be issued in
FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance with the
provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the
assessment is proposed to be made on best judgment basis and after allowing a time of
fifteen days to such person to furnish his reply, if any, pass an order in FORM GST
ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued
in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for
withdrawal of the summary assessment order in FORM GST ASMT–17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-
section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.
(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a
financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the
provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01in
accordance with the provisions of sub-section (3) of the said section.
928 CGST Rules-2017

(3) The proper officer authorised to conduct audit of the records and the books of account
of the registered person shall, with the assistance of the team of officers and officials
accompanying him, verify the documents on the basis of which the books of account are
maintained and the returns and statements furnished under the provisions of the Act
and the rules made thereunder, the correctness of the turnover, exemptions and
deductions claimed, the rate of tax applied in respect of the supply of goods or services
or both, the input tax credit availed and utilised, refund claimed, and other relevant
issues and record the observations in his audit notes.
(4) The proper officer may inform the registered person of the discrepancies noticed, if any,
as observed in the audit and the said person may file his reply and the proper officer
shall finalise the findings of the audit after due consideration of the reply furnished.
(5) On conclusion of the audit, the proper officer shall inform the findings of audit to the
registered person in accordance with the provisions of sub-section (6) of section 65 in
FORM GST ADT-02.
102. Special Audit
(1) Where special audit is required to be conducted in accordance with the provisions of
section 66, the officer referred to in the said section shall issue a direction in FORM
GST ADT-03to the registered person to get his records audited by a chartered
accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the
findings of the special audit in FORM GST ADT-04.
CGST Rules-2017 929

Chapter XII
ADVANCE RULING
103. Qualification and appointment of members of the Authority for Advance Ruling.
[The Government shall appoint officers not below the rank of Joint Commissioner as
member of the Authority for Advance Ruling.]26
104. Form and manner of application to the Authority for Advance Ruling.
(1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall
be made on the common portal in FORM GST ARA-01 and shall be accompanied by a
fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all the
relevant documents accompanying such application shall be signed in the manner
specified in rule 26.
105. Certification of copies of advance rulings pronounced by the Authority. A copy of
the advance ruling shall be certified to be a true copy of its original by any member of
the Authority for Advance Ruling.
106. Form and manner of appeal to the Appellate Authority for Advance Ruling.
(1) An appeal against the advance ruling issued under sub-section (6) of section 98 shall
be made by an applicant on the common portal in FORM GST ARA-02 and shall be
accompanied by a fee of ten thousand rupees to be deposited in the manner specified
in section 49.
(2) An appeal against the advance ruling issued under sub-section (6) of section 98 shall
be made by the concerned officer or the jurisdictional officer referred to in section 100
on the common portal in FORM GST ARA-03 and no fee shall be payable by the said
officer for filing the appeal.
(3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein
and all the relevant documents accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or jurisdictional officer, by an officer
authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate
Authority. - A copy of the advance ruling pronounced by the Appellate Authority for
Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
26 Substituted vide Notification No. 22/2017 – Central Tax dt 17.08.2017; wef 01.07.2017
(c) the jurisdictional officer of central tax and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
[107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter,
in respect of any process or procedure prescribed herein, any reference to electronic
filing of an application, intimation, reply, declaration, statement or electronic issuance of
a notice, order or certificate on the common portal shall, in respect of that process or
procedure, include manual filing of the said application, intimation, reply, declaration,
statement or issuance of the said notice, order or certificate in such Forms as appended
to these rules.]27
27 Inserted vide Notf No. 55/2017-Central Tax dt 15.11.2017
CGST Rules-2017 931

Chapter XIII
APPEALS AND REVISION
108. Appeal to the Appellate Authority.
(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed
in FORM GST APL-01,along with the relevant documents, either electronically or
otherwise as may be notified by the Commissioner, and a provisional acknowledgement
shall be issued to the appellant immediately.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01
shall be signed in the manner specified in rule 26.
(3) A certified copy of the decision or order appealed against shall be submitted within
seven days of filing the appeal under sub-rule (1) and a final acknowledgement,
indicating appeal number shall be issued thereafter in FORM GST APL-02 by the
Appellate Authority or an officer authorised by him in this behalf:
Provided that where the certified copy of the decision or order is submitted within seven
days from the date of filing the FORM GST APL-01, the date of filing of the appeal shall
be the date of the issue of the provisional acknowledgement and where the said copy is
submitted after seven days, the date of filing of the appeal shall be the date of the
submission of such copy.
Explanation.– For the provisions of this rule, the appeal shall be treated as filed only
when the final acknowledgement, indicating the appeal number, is issued.
109. Application to the Appellate Authority
(1) An application to the Appellate Authority under sub-section (2) of section 107 shall be
made in FORM GST APL-03,along with the relevant documents, either electronically or
otherwise as may be notified by the Commissioner.
seven days of the filing the application under sub-rule (1) and an appeal number shall
be generated by the Appellate Authority or an officer authorised by him in this behalf.
[109A. Appointment of Appellate Authority
(1) Any person aggrieved by any decision or order passed under this Act or the State
Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may
appeal to -
(a) the Commissioner (Appeals) where such decision or order is passed by the Additional
or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is passed by the
Deputy or Assistant Commissioner or Superintendent,
within three months from the date on which the said decision or order is communicated
to such person.
Appeals and Revision Rules 108-116
(2) An officer directed under sub-section (2) of section 107 to appeal against any decision
or order passed under this Act or the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act may appeal to –
(a) the Commissioner (Appeals) where such decision or order is passed by the
Additional or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is passed
by the Deputy or Assistant Commissioner or the Superintendent, within six
months from the date of communication of the said decision or order.] 28
110. Appeal to the Appellate Tribunal.
(1) An appeal to the Appellate Tribunal under sub- section (1) of section 112 shall be filed
along with the relevant documents either electronically or otherwise as may be notified
by the Registrar, in FORM GST APL-05,on the common portal and a provisional
acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of
section 112 shall be filed either electronically or otherwise as may be notified by the
Registrar, in FORM GST APL-06.
(3) The appeal and the memorandum of cross objections shall be signed in the manner
specified in rule 26.
(4) A certified copy of the decision or order appealed against along with fees as specified in
sub-rule (5) shall be submitted to the Registrar within seven days of the filing of the
appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number
shall be issued thereafter in FORM GST APL-02 by the Registrar:
Provided that where the certified copy of the decision or order is submitted within seven
days from the date of filing the FORM GST APL-05, the date of filing of the appeal shall
be the date of the issue of the provisional acknowledgement and where the said copy is
submitted after seven days, the date of filing of the appeal shall be the date of the
submission of such copy.
Explanation.– For the purposes of this rule, the appeal shall be treated as filed only
when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for
every one lakh rupees of tax or input tax credit involved or the difference in tax or input
tax credit involved or the amount of fine, fee or penalty determined in the order
appealed against, subject to a maximum of twenty-five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification
of errors referred to in sub-section (10) of section 112.
28 Inserted vide Notf No.55/2017-Central Tax dt 15.11.2017
CGST Rules-2017 933

111. Application to the Appellate Tribunal

(1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be
made electronically or otherwise, in FORM GST APL-07, along with the relevant
documents on the common portal.
seven days of filing the application under sub-rule (1) and an appeal number shall be
generated by the Registrar.
112. Production of additional evidence before the Appellate Authority or the Appellate
Tribunal.
(1) The appellant shall not be allowed to produce before the Appellate Authority or the
Appellate Tribunal any evidence, whether oral or documentary, other than the evidence
produced by him during the course of the proceedings before the adjudicating authority
or, as the case may be, the Appellate Authority except in the following circumstances,
namely:-
(a) where the adjudicating authority or, as the case may be, the Appellate Authority
has refused to admit evidence which ought to have been admitted; or
(b) where the appellant was prevented by sufficient cause from producing the
evidence which he was called upon to produce by the adjudicating authority or,
as the case may be, the Appellate Authority; or
(c) where the appellant was prevented by sufficient cause from producing before the
adjudicating authority or, as the case may be, the Appellate Authority any
evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority
has made the order appealed against without giving sufficient opportunity to the
appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the
Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced
under sub-rule (1) unless the adjudicating authority or an officer authorised in this
behalf by the said authority has been allowed a reasonable opportunity -
(a) to examine the evidence or document or to cross-examine any witness produced
by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence produced by
the appellant under sub-rule (1).
934 CGST Rules-2017

(4) Nothing contained in this rule shall affect the power of the Appellate Authority or the
Appellate Tribunal to direct the production of any document, or the examination of any
witness, to enable it to dispose of the appeal.
113. Order of Appellate Authority or Appellate Tribunal.
(1) The Appellate Authority shall, along with its order under sub-section (11) of section 107,
issue a summary of the order in FORM GST APL-04 clearly indicating the final amount
of demand confirmed.
(2) The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly
indicating the final amount of demand confirmed by the Appellate Tribunal.
114. Appeal to the High Court.
(1) An appeal to the High Court under sub-section (1) of section 117 shall be filed in FORM
GST APL-08.
(2) The grounds of appeal and the form of verification as contained in FORM GST APL-08
shall be signed in the manner specified in rule 26.
115. Demand confirmed by the Court.- The jurisdictional officer shall issue a statement in
FORM GST APL-04 clearly indicating the final amount of demand confirmed by the
High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.-Where an
authorised representative, other than those referred to in clause (b) or clause (c) of sub-
section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct
in connection with any proceedings under the Act, the Commissioner may, after
providing him an opportunity of being heard, disqualify him from appearing as an
authorised representative.
CGST Rules-2017 935

Chapter XIV
TRANSITIONAL PROVISIONS
117. Tax or duty credit carried forward under any existing law or on goods held in
stock on the appointed day.-(1) Every registered person entitled to take credit of input
tax under section 140 shall, within ninety days of the appointed day, submit a
declaration electronically in FORM GST TRAN-1, duly signed, on the common portal
specifying therein, separately, the amount of input tax credit of eligible duties and taxes,
as defined in Explanation 2 to section 140, to which he is entitled under the provisions
of the said section:
Provided that the Commissioner may, on the recommendations of the Council, extend
the period of ninety days by a further period not exceeding ninety days.
Provided further that where the inputs have been received from an Export Oriented Unit
or a unit located in Electronic Hardware Technology Park, the credit shall be allowed to
the extent as provided in sub-rule (7) of rule 3 of the CENVAT Credit Rules, 2004.
(2) Every declaration under sub-rule (1) shall-
(a) in the case of a claim under sub-section (2) of section140, specify separately the
following particulars in respect of every item of capital goods as on the appointed
day-
(i) the amount of tax or duty availed or utilized by way of input tax credit
under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax
credit under each of the existing laws till the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or
sub-section (6) or sub-section (8) of section 140, specify separately the details of
stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following
details, namely:—
(i) the name of the supplier, serial number and date of issue of the invoice by
the supplier or any document on the basis of which credit of input tax was
admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value
added tax [or entry tax] charged by the supplier in respect of the goods or
services; and
(v) the date on which the receipt of goods or services is entered in the books
of account of the recipient.
Transitional Provisions Rules 117-121
(3) The amount of credit specified in the application in FORM GST TRAN-1 shall be
credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2
on the common portal.
(4)(a) (i) A registered person who was not registered under the existing law shall, in
accordance with the proviso to sub-section (3) of section 140, be allowed to avail
of input tax credit on goods (on which the duty of central excise or, as the case
may be, additional duties of customs under sub-section (1) of section 3 of the
Customs Tariff Act, 1975, is leviable) held in stock on the appointed day in
respect of which he is not in possession of any document evidencing payment of
central excise duty.
(ii) The input tax credit referred to in sub-clause (i) shall be allowed at the rate of
sixty per cent. on such goods which attract central tax at the rate of nine per cent.
or more and forty per cent. for other goods of the central tax applicable on supply
of such goods after the appointed date and shall be credited after the central tax
payable on such supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit
shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of
the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) The credit of central tax shall be availed subject to satisfying the following conditions,
namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of excise
specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not
nil rated in the said Schedule;
(ii) the document for procurement of such goods is available with the registered
person;
(iii) the registered person availing of this scheme and having furnished the details of
stock held by him in accordance with the provisions of clause (b) of sub-rule (2),
submits a statement in FORM GST TRAN 2 at the end of each of the six tax
periods during which the scheme is in operation indicating therein, the details of
supplies of such goods effected during the tax period;
(iv) the amount of credit allowed shall be credited to the electronic credit ledger of the
applicant maintained in FORM GST PMT-2 on the common portal; and
(v) the stock of goods on which the credit is availed is so stored that it can be easily
identified by the registered person.
CGST Rules-2017 937

118. Declaration to be made under clause (c) of sub-section (11) of section 142.-Every
person to whom the provision of clause (c) of sub-section (11) of section 142 applies,
shall within [the period specified in rule 117 or such further period as extended by the
Commissioner]29, submit a declaration electronically in FORM GST TRAN-1 furnishing
the proportion of supply on which Value Added Tax or service tax has been paid before
the appointed day but the supply is made after the appointed day, and the Input Tax
Credit admissible thereon.
119. Declaration of stock held by a principal and job-worker.-Every person to whom the
provisions of section 141 apply shall, within [the period specified in rule 117 or such
further period as extended by the Commissioner]30, submit a declaration electronically in
FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or
finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.-Every person having sent goods on
approval under the existing law and to whom sub-section (12) of section 142 applies
shall, within [the period specified in rule 117 or such further period as extended by the
Commissioner]31, submit details of such goods sent on approval in FORM GST TRAN-1.
[120A [Revision of declaration in FORM GST TRAN-1]32 Every registered person who has
submitted a declaration electronically in FORM GST TRAN-1 within the time period
specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once
and submit the revised declaration in FORM GST TRAN-1electronically on the common
portal within the time period specified in the said rules or such further period as may be
extended by the Commissioner in this behalf.]33
121. Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule
117 may be verified and proceedings under section 73 or, as the case may be, section
74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
29 Substituted vide Notf 36/2017-Central Tax dt 29.09.2017 for “ninety days of the appointed day”
938 CGST Rules-2017

Chapter XV
ANTI-PROFITEERING
122. Constitution of the Authority.-The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the
Government of India; and
(b) four Technical Members who are or have been Commissioners of State tax or central
tax [for at least one year]34 or have held an equivalent post under the existing law, to be
nominated by the Council.
123. Constitution of the Standing Committee and Screening Committees.
(1) The Council may constitute a Standing Committee on Anti-profiteering which shall
consist of such officers of the State Government and Central Government as may be
nominated by it.
(2) A State level Screening Committee shall be constituted in each State by the State
Governments which shall consist of-
(a) one officer of the State Government, to be nominated by the Commissioner, and
(b) one officer of the Central Government, to be nominated by the Chief
Commissioner.
124. Appointment, salary, allowances and other terms and conditions of service of the
Chairman and Members of the Authority
(1) The Chairman and Members of the Authority shall be appointed by the Central
Government on the recommendations of a Selection Committee to be constituted for the
purpose by the Council.
(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other
allowances and benefits as are admissible to a Central Government officer holding
posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a
monthly salary of Rs. 2,25,000 reduced by the amount of pension.
[(3) The Technical Member shall be paid a monthly salary and other allowances and
benefits as are admissible to him when holding an equivalent Group 'A' post in the
Government of India: Provided that where a retired officer is selected as a Technical
Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the
amount of pension in accordance with the recommendations of the Seventh Pay
Commission, as accepted by the Central Government.] 35

35 Substituted vide Notification No. 34/2017 – Central Tax dated 15.09.2017
(4) The Chairman shall hold office for a term of two years from the date on which he enters
upon his office, or until he attains the age of sixty- five years, whichever is earlier and
shall be eligible for reappointment:
Provided that person shall not be selected as the Chairman, if he has attained the age
of sixty-two years.
[Provided further that the Central Government with the approval of the Chairperson of
the Council may terminate the appointment of the Chairman at any time.] 36
(5) The Technical Member of the Authority shall hold office for a term of two years from the
date on which he enters upon his office, or until he attains the age of sixty-five years,
whichever is earlier and shall be eligible for reappointment:
Provided that person shall not be selected as a Technical Member if he has attained the
age of sixty-two years.
[Provided further that the Central Government with the approval of the Chairperson of
the Council may terminate the appointment of the Technical Member at any time.]37
125. Secretary to the Authority.-The Additional Director General of Safeguards under the
Board shall be the Secretary to the Authority.
126. Power to determine the methodology and procedure.-The Authority may determine
the methodology and procedure for determination as to whether the reduction in the
rate of tax on the supply of goods or services or the benefit of input tax credit has been
passed on by the registered person to the recipient by way of commensurate reduction
in prices.
127. Duties of the Authority.- It shall be the duty of the Authority,-
(i) to determine whether any reduction in the rate of tax on any supply of goods or
services or the benefit of input tax credit has been passed on to the recipient by
way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction
in the rate of tax on supply of goods or services or the benefit of input tax credit
to the recipient by way of commensurate reduction in prices;
(iii) to order,
36 Substituted vide Notification No. 55/2017-Central Tax dated 15.11.2017 for “Provided further that
upon the recommendations of the Council and subject to an opportunity of being heard, the Central
Government may terminate the appointment of the Chairman at any time.”
37 Substituted vide Notification No. 55/2017-Central Tax dated 15.11.2017 for “Provided further that
upon the recommendations of the Council and subject to an opportunity of being heard, the Central
Government may terminate the appointment of the Technical Member at any time.”
940 CGST Rules-2017

Anti-Profiteering Rules 122-137
(a) reduction in prices;

(b) return to the recipient, an amount equivalent to the amount not passed on
by way of commensurate reduction in prices along with interest at the rate
of eighteen percent. from the date of collection of the higher amount till the
date of the return of such amount or recovery of the amount not returned,
as the case may be, in case the eligible person does not claim return of the
amount or is not identifiable, and depositing the same in the Fund referred
to in section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registration under the Act.
[(iv) to furnish a performance report to the Council by the tenth of the close of each
quarter.]38
128. Examination of application by the Standing Committee and Screening Committee.-
(1) The Standing Committee shall, within a period of two months from the date of the
receipt of a written application, in such form and manner as may be specified by it, from
an interested party or from a Commissioner or any other person, examine the accuracy
and adequacy of the evidence provided in the application to determine whether there is
prima-facie evidence to support the claim of the applicant that the benefit of reduction in
the rate of tax on any supply of goods or services or the benefit of input tax credit has
not been passed on to the recipient by way of commensurate reduction in prices.
(2) All applications from interested parties on issues of local nature shall first be examined
by the State level Screening Committee and the Screening Committee shall, upon being
satisfied that the supplier has contravened the provisions of section 171, forward the
application with its recommendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.
(1) Where the Standing Committee is satisfied that there is a prima-facie evidence to show
that the supplier has not passed on the benefit of reduction in the rate of tax on the
supply of goods or services or the benefit of input tax credit to the recipient by way of
commensurate reduction in prices, it shall refer the matter to the Director General of
Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence
necessary to determine whether the benefit of reduction in the rate of tax on any supply
of goods or services or the benefit of input tax credit has been passed on to the
recipient by way of commensurate reduction in prices.
CGST Rules-2017 941

(3) The Director General of Safeguards shall, before initiation of the investigation, issue a
notice to the interested parties containing, inter alia, information on the following,
namely:-
(a) the description of the goods or services in respect of which the proceedings have
been initiated;
(b) summary of the statement of facts on which the allegations are based; and
(c) the time limit allowed to the interested parties and other persons who may have
information related to the proceedings for furnishing their reply.
(4) The Director General of Safeguards may also issue notices to such other persons as
deemed fit for a fair enquiry into the matter.
(5) The Director General of Safeguards shall make available the evidence presented to it
by one interested party to the other interested parties, participating in the proceedings.
(6) The Director General of Safeguards shall complete the investigation within a period of
three months of the receipt of the reference from the Standing Committee or within such
extended period not exceeding a further period of three months for reasons to be
recorded in writing as allowed by the Standing Committee and, upon completion of the
investigation, furnish to the Authority, a report of its findings along with the relevant
records.
130. Confidentiality of information
(1) Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2)
of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of
2005), shall apply mutatis mutandis to the disclosure of any information which is
provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on
confidential basis to furnish non-confidential summary thereof and if, in the opinion of
the party providing such information, the said information cannot be summarised, such
party may submit to the Director General of Safeguards a statement of reasons as to
why summarisation is not possible.
131. Cooperation with other agencies or statutory authorities
Where the Director General of Safeguards deems fit, he may seek opinion of any other
agency or statutory authorities in the discharge of his duties.
132. Power to summon persons to give evidence and produce documents
(1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall
be deemed to be the proper officer to exercise the power to summon any person whose
attendance he considers necessary either to give evidence or to produce a document or
942 CGST Rules-2017

Anti-Profiteering Rules 122-137
any other thing under section 70 and shall have power in any inquiry in the same
manner, as provided in the case of a civil court under the provisions of the Code of Civil
Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial
proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45
of 1860).
133. Order of the Authority
(1) The Authority shall, within a period of three months from the date of the receipt of the
report from the Director General of Safeguards determine whether a registered person
has passed on the benefit of the reduction in the rate of tax on the supply of goods or
services or the benefit of input tax credit to the recipient by way of commensurate
reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority
where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit
of the reduction in the rate of tax on the supply of goods or services or the benefit of
input tax credit to the recipient by way of commensurate reduction in prices, the
Authority may order-
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way
of commensurate reduction in prices along with interest at the rate of eighteen
percent. from the date of collection of the higher amount till the date of the return
of such amount or recovery of the amount including interest not returned, as the
case may be, in case the eligible person does not claim return of the amount or is
not identifiable, and depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified under the Act; and
(d) cancellation of registration under the Act.
134. Decision to be taken by the majority. If the Members of the Authority differ in opinion
on any point, the point shall be decided according to the opinion of the majority.
135. Compliance by the registered person. Any order passed by the Authority under these
rules shall be immediately complied with by the registered person failing which action
shall be initiated to recover the amount in accordance with the provisions of the
Integrated Goods and Services Tax Act or the Central Goods and Services Tax Act or
the Union territory Goods and Services Tax Act or the State Goods and Services Tax
Act of the respective States, as the case may be.
CGST Rules-2017 943

136. Monitoring of the order. The Authority may require any authority of central tax, State
tax or Union territory tax to monitor the implementation of the order passed by it.
137. Tenure of Authority. The Authority shall cease to exist after the expiry of two years
from the date on which the Chairman enters upon his office unless the Council
recommends otherwise.
Explanation.-For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule
122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by
the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted
in terms of sub-rule (2) of rule 123 of these rules.
944 CGST Rules-2017

Chapter XVI
E-WAY RULES
[138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.-(1)Every registered person who causes movement of goods
of consignment value exceeding fifty thousand rupees—
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of such movement, furnish information relating to the said
goods in Part A of FORM GST EWB-01, electronically, on the common portal.
[Provided that where goods are sent by a principal located in one State to a jobworker
located in any other State, the e-way bill shall be generated by the principal irrespective
of the value of the consignment:
Provided further that where handicraft goods are transported from one State to another
by a person who has been exempted from the requirement of obtaining registration
under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said
person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the
meaning as assigned to it in the Government of India, Ministry of Finance, notification
No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R
1158 (E)]39
(2) Where the goods are transported by the registered person as a consignor or the
recipient of supply as the consignee, whether in his own conveyance or a hired one or
by railways or by air or by vessel, the said person or the recipient may generate the e-
way bill in FORM GST EWB-01 electronically on the common portal after furnishing
information in Part B of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over
to a transporter for transportation by road, the registered person shall furnish the
information relating to the transporter in Part B of FORM GST EWB-01 on the common
portal and the e-way bill shall be generated by the transporter on the said portal on the
basis of the information furnished by the registered person in Part A of FORM GST
EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his
option, generate and carry the e-way bill even if the value of the consignment is less
than fifty thousand rupees:
39 Inserted vide Notification No. 34/2017 – Central tax dated 15.09.2017

E-way Rules Rule 138
Provided further that where the movement is caused by an unregistered person either in
his own conveyance or a hired one or through a transporter, he or the transporter may,
at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in
the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten
kilometres within the State or Union territory from the place of business of the consignor
to the place of business of the transporter for further transportation, the supplier or the
transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an
unregistered supplier to a recipient who is registered, the movement shall be said to be
caused by such recipient if the recipient is known at the time of commencement of the
movement of goods.
Explanation 2.-The information in Part A of FORM GST EWB-01 shall be furnished by
the consignor or the recipient of the supply as consignee where the goods are
transported by railways or by air or by vessel.
(4) Upon generation of the e-way bill on the common portal, a unique e-way bill number
(EBN) shall be made available to the supplier, the recipient and the transporter on the
common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of
transit shall, before such transfer and further movement of goods, update the details of
conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres
within the State or Union territory from the place of business of the transporter finally to
the place of business of the consignee, the details of conveyance may not be updated
in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
where multiple consignments are intended to be transported in one conveyance, the
transporter may indicate the serial number of e-way bills generated in respect of each
such consignment electronically on the common portal and a consolidated e-way bill in
FORM GST EWB-02maybe generated by him on the said common portal prior to the
movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in
accordance with the provisions of sub-rule (1) and the value of goods carried in the
conveyance is more than fifty thousand rupees, the transporter shall generate FORM
GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case
may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the
common portal prior to the movement of goods.
946 CGST Rules-2017

(8) The information furnished in Part A of FORM GST EWB-01 shall be made available to
the registered supplier on the common portal who may utilize the same for furnishing
details in FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier in
FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-
mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill, the e-
way bill may be cancelled electronically on the common portal, either directly or through
a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the
e- way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the
period as mentioned in column (3) of the Table below from the relevant date, for the
distance the goods have to be transported, as mentioned in column (2) of the said
Table:
Table
Sr. Distance Validity period
no.
(1) (2) (3)
1. Upto 100 km One day
2. For every 100 km or part thereof thereafter One additional day
Provided that the Commissioner may, by notification, extend the validity period of e-
way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods
cannot be transported within the validity period of the e-way bill, the transporter may
generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.
Explanation.—For the purposes of this rule, the “relevant date” shall mean the date on
which the e-way bill has been generated and the period of validity shall be counted from
the time at which the e-way bill has been generated and each day shall be counted as
twenty- four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the
recipient, if registered, on the common portal, who shall communicate his acceptance or
rejection of the consignment covered by the e-way bill.
CGST Rules-2017 947

(12) Where the recipient referred to in sub-rule (11) does not communicate his acceptance
or rejection within seventy two hours of the details being made available to him on the
common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services
Tax Rules of any State shall be valid in every State and Union territory.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be
generated—
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex
and land customs station to an inland container depot or a container freight
station for clearance by Customs; and
(d) in respect of movement of goods within such areas as are notified under clause
(d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the
concerned State.
Explanation. - The facility of generation and cancellation of e-way bill may also be made
available through SMS.
ANNEXURE
[(See rule 138 (14)]
S. Chapter or Description of Goods
No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit
container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in
948 CGST Rules-2017


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh, chilled or frozen [other than frozen and put up
in unit container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than
frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other than frozen and put up in unit
container]
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked [other than put up in unit
containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal, other than put up in unit
containers
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
frozen state [other than goods falling under Chapter 3 and attracting
2.5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
in shell, cooked by steaming or by boiling in water live, fresh or
chilled.
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic
CGST Rules-2017 949


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other
sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a
registered brand name;
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in unit container and bearing a
registered brand name
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of
human hair
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or gelatinised; powder
and waste of these products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers; etc.
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
950 CGST Rules-2017


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and
mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas);clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes,
fresh.
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries
and loganberries, black, white or red currants and gooseberries,
cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit,
Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
CGST Rules-2017 951


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001 Wheat and meslin [other than those put up in unit container and bearing
a registered brand name]
66. 1002 Rye [other than those put up in unit container and bearing a registered
brand name]
67. 1003 Barley [other than those put up in unit container and bearing a
registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered
brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a
70. 1006 Rice [other than those put up in unit container and bearing a registered
brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi] [other than those put up in unit container and bearing a registered
brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit container and
bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
flour, etc.] [other than those put up in unit container and bearing a
75. 1103 Cereal groats, meal and pellets [other than those put up in unit
container and bearing a registered brand name]
76. 1104 Cereal grains hulled
952 CGST Rules-2017


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing
a registered brand name]
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
those put up in unit container and bearing a registered brand name]
80. 1201 Soya beans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
(Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams,
Mango kernel, Niger seed, Kokam) whether or not broken, of seed
quality.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane,
fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground,
pressed or in the form of pellets
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin,
forage kale, lupines, vetches and similar forage products, whether or
not in the form of pellets.
92. 1301 Lac and Shellac
CGST Rules-2017 953


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as khoi,
parched paddy or rice coated with sugar or gur, commonly known as
Murki
96. 1905 Pappad
97. 1905 Bread (branded or otherwise), except pizza bread
98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic,
battery, de-mineralized and water sold in sealed container]
99. 2201 Non-alcoholic Toddy, Neera including date and palm neera
100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a
registered brand name
101. 2302, 2304, Aquatic feed including shrimp feed and prawn feed, poultry feed and
2305, cattle feed, including grass, hay and straw, supplement andhusk of
2306, pulses, concentrates andadditives, wheat bran and de-oiled cake
2308, 2309
102. 2501 Salt, all types
103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470 : 2002
104. 3002 Human Blood and its components
105. 3006 All types of contraceptives
106. 3101 All goods and organic manure [other than put up in unit containers and
bearing a registered brand name]
107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108. 3825 Municipal waste, sewage sludge, clinical waste
109. 3926 Plastic bangles
110. 4014 Condoms and contraceptives
111. 4401 Firewood or fuel wood
112. 4402 Wood charcoal (including shell or nut charcoal), whether or not
agglomerated
954 CGST Rules-2017


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
113. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
Government Treasuries or Vendors authorised by the Government
114. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
115. 48 / 4907 Rupee notes when sold to the Reserve Bank of India
116. 4907 Cheques, lose or in book form
117. 4901 Printed books, including Braille books
118. 4902 Newspapers, journals and periodicals, whether or not illustrated or
containing advertising material
119. 4903 Children's picture, drawing or colouring books
120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases,
wall maps, topographical plans and globes, printed
121. 5001 Silkworm laying, cocoon
122. 5002 Raw silk
123. 5003 Silk waste
124. 5101 Wool, not carded or combed
125. 5102 Fine or coarse animal hair, not carded or combed
126. 5103 Waste of wool or of fine or coarse animal hair
127. 52 Gandhi Topi
128. 52 Khadi yarn
129. 5303 Jute fibres, raw or processed but not spun
130. 5305 Coconut, coir fibre
131. 63 Indian National Flag
132. 6703 Human hair, dressed, thinned, bleached or otherwise worked
133. 6912 00 40 Earthen pot and clay lamps
134. 7018 Glass bangles (except those made from precious metals)
135. 8201 Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
axes, bill hooks and similar hewing tools; secateurs and pruners of any
CGST Rules-2017 955


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
kind; scythes, sickles, hay knives, hedge shears, timber wedges and
other tools of a kind used in agriculture, horticulture or forestry.
136. 8445 Amber charkha
137. 8446 Handloom [weaving machinery]
138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
139. 8803 Parts of goods of heading 8801
140. 9021 Hearing aids
141. 92 Indigenous handmade musical instruments
142. 9603 Muddhas made of sarkanda and phoolbaharijhadoo
143. 9609 Slate pencils and chalk sticks
144. 9610 00 00 Slates
145. 9803 Passenger baggage
146. Any chapter Puja samagrinamely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147. Liquefied petroleum gas for supply to household and non domestic
exempted category (NDEC) customers
148. Kerosene oil sold under PDS
956 CGST Rules-2017


No. Heading or
Sub-heading
or Tariff item
(1) (2) (3)
149. Postal baggage transported by Department of Posts
150. Natural or cultured pearls and precious or semi-precious stones;
precious metals and metals clad with precious metal (Chapter 71)
151. Jewellery, goldsmiths’ and silversmiths’ wares and other articles
(Chapter 71)
152. Currency
153. Used personal and household effects
154. Coral, unworked (0508) and worked coral (9601);
138A.Documents and devices to be carried by a person-in-charge of a conveyance.

(1) The person in charge of a conveyance shall carry—
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a
Radio Frequency Identification Device embedded on to the conveyance in such
manner as may be notified by the Commissioner.
(2) A registered person may obtain an Invoice Reference Number from the common portal
by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and
produce the same for verification by the proper officer in lieu of the tax invoice and such
number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in
Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the
basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a
unique Radio Frequency Identification Device and get the said device embedded on to
the conveyance and map the e-way bill to the Radio Frequency Identification Device
prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so
warrant, the Commissioner may, by notification, require the person-in-charge of the
conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
CGST Rules-2017 957

(b) a delivery challan, where the goods are transported for reasons other than by
way of supply.
138B. Verification of documents and conveyances.
(1) The Commissioner or an officer empowered by him in this behalf may authorise the
proper officer to intercept any conveyance to verify the e-way bill or the e-way bill
number in physical form for all inter- State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at
places where the verification of movement of goods is required to be carried out and
verification of movement of vehicles shall be done through such device readers where
the e- way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as
authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of
a specific conveyance can also be carried out by any officer after obtaining necessary
approval of the Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods\
(1) A summary report of every inspection of goods in transit shall be recorded online by the
proper officer in Part A of FORM GST EWB-03 within twenty four hours of
inspectionand the final report in Part B of FORM GST EWB-03 shall be recorded within
three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has
been done during transit at one place within theState or in any other State, no further
physical verification of the said conveyance shall be carried out again in theState,
unless a specific information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle. Where a vehicle
has been intercepted and detained for a period exceeding thirty minutes, the transporter
may upload the said information in FORM GST EWB-04 on the common portal.]40
40 Inserted vide Notf No. 27/2017-Central Tax dt 30.08.2017, to be effective from the date as shall be
notified.
958 CGST Rules-2017

Chapter XVII
INSPECTION, SEARCH AND SEIZURE
139. Inspection, search and seizure.
(1) Where the proper officer not below the rank of a Joint Commissioner has reasons to
believe that a place of business or any other place is to be visited for the purposes of
inspection or search or, as the case may be, seizure in accordance with the provisions
of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any
other officer subordinate to him to conduct the inspection or search or, as the case may
be, seizure of goods, documents, books or things liable to confiscation.
(2) Where any goods, documents, books or things are liable for seizure under sub-section
(2) of section 67, the proper officer or an authorised officer shall make an order of
seizure in FORM GST INS-02.
(3) The proper officer or an authorised officer may entrust upon the the owner or the
custodian of goods, from whose custody such goods or things are seized, the custody
of such goods or things for safe upkeep and the said person shall not remove, part with,
or otherwise deal with the goods or things except with the previous permission of such
officer.
(4) Where it is not practicable to seize any such goods, the proper officer or the authorised
officer may serve on the owner or the custodian of the goods, an order of prohibition in
FORM GST INS-03 that he shall not remove, part with, or otherwise deal with the goods
except with the previous permission of such officer.
(5) The officer seizing the goods, documents, books or things shall prepare an inventory of
such goods or documents or books or things containing, interalia, description, quantity
or unit, make, mark or model, where applicable, and get it signed by the person from
whom such goods or documents or books or things are seized.
140. Bond and security for release of seized goods.
(1) The seized goods may be released on a provisional basis upon execution of a bond for
the value of the goods in FORM GST INS-04 and furnishing of a security in the form of
a bank guarantee equivalent to the amount of applicable tax, interest and penalty
payable.
Explanation.- For the purposes of the rules under the provisions of this Chapter, the
“applicable tax” shall include central tax and State tax or central tax and the Union
territory tax, as the case may be and the cess, if any, payable under the Goods and
Services Tax (Compensation to States) Act, 2017 (15 of 2017).
(2) In case the person to whom the goods were released provisionally fails to produce the
goods at the appointed date and place indicated by the proper officer, the security shall
be encashed and adjusted against the tax, interest and penalty and fine, if any, payable
in respect of such goods.
141. Procedure in respect of seized goods.

(1) Where the goods or things seized are of perishable or hazardous nature, and if the
taxable person pays an amount equivalent to the market price of such goods or things
or the amount of tax, interest and penalty that is or may become payable by the taxable
person, whichever is lower, such goods or, as the case may be, things shall be released
forthwith, by an order in FORM GST INS-05, on proof of payment.
(2) Where the taxable person fails to pay the amount referred to in sub-rule (1) in respect of
the said goods or things, the Commissioner may dispose of such goods or things and
the amount realized thereby shall be adjusted against the tax, interest, penalty, or any
other amount payable in respect of such goods or things.
960 CGST Rules-2017

CHAPTER XVIII
DEMANDS AND RECOVERY
142. Notice and order for demand of amounts payable under the Act.
(1) The proper officer shall serve, along with the
(a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-
section (2) of section 76, a summary thereof electronically in FORM GST DRC-
01,
(b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a
summary thereof electronically in FORM GST DRC-02, specifying therein the
details of the amount payable.
(2) Where, before the service of notice or statement, the person chargeable with tax makes
payment of the tax and interest in accordance with the provisions of sub-section (5) of
section 73 or, as the case may be, tax, interest and penalty in accordance with the
provisions of sub-section (5) of section 74, he shall inform the proper officer of such
payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement,
accepting the payment made by the said person in FORM GST DRC–04.
(3) Where the person chargeable with tax makes payment of tax and interest under sub-
section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-
section (8) of section 74 within thirty days of the service of a notice under sub-rule (1),
he shall intimate the proper officer of such payment in FORM GST DRC-03 and the
proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in
respect of the said notice.
(4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of
section 74 or sub-section (3) of section 76 shall be in FORM GST DRC-06.
(5) A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of
section 74 or sub-section (3) of section 76 shall be uploaded electronically in FORM
GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the
person chargeable with tax.
(6) The order referred to in sub-rule (5) shall be treated as the notice for recovery.
(7) Any rectification of the order, in accordance with the provisions of section 161, shall be
made by the proper officer in FORM GST DRC-08.
143. Recovery by deduction from any money owed.
Where any amount payable by a person (hereafter referred to in this rule as “the
defaulter”) to the Government under any of the provisions of the Act or the rules made
thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a
specified officer to deduct the amount from any money owing to such defaulter in
accordance with the provisions of clause (a) of sub-section (1) of section 79.
Demand and Recovery Rule 138-161
Explanation.-For the purposes of this rule, “specified officer” shall mean any officer of
the Central Government or a State Government or the Government of a Union territory
or a local authority, or of a Board or Corporation or a company owned or controlled,
wholly or partly, by the Central Government or a State Government or the Government
of a Union territory or a local authority.
144. Recovery by sale of goods under the control of proper officer.-
(1) Where any amount due from a defaulter is to be recovered by selling goods belonging
to such person in accordance with the provisions of clause (b) of sub-section (1) of
section 79, the proper officer shall prepare an inventory and estimate the market value
of such goods and proceed to sell only so much of the goods as may be required for
recovering the amount payable along with the administrative expenditure incurred on
the recovery process.
(2) The said goods shall be sold through a process of auction, including e-auction, for
which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods to be
sold and the purpose of sale.
(3) The last day for submission of bid or the date of auction shall not be earlier than fifteen
days from the date of issue of the notice referred to in sub-rule (2):
Provided that where the goods are of perishable or hazardous nature or where the
expenses of keeping them in custody are likely to exceed their value, the proper officer
may sell them forthwith.
(4) The proper officer may specify the amount of pre-bid deposit to be furnished in the
manner specified by such officer, to make the bidders eligible to participate in the
auction, which may be returned to the unsuccessful bidders, forfeited in case the
successful bidder fails to make the payment of the full amount, as the case may be.
(5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
requiring him to make the payment within a period of fifteen days from the date of
auction. On payment of the full bid amount, the proper officer shall transfer the
possession of the said goods to the successful bidder and issue a certificate in FORM
GST DRC-12.
(6) Where the defaulter pays the amount under recovery, including any expenses incurred
on the process of recovery, before the issue of the notice under sub-rule (2), the proper
officer shall cancel the process of auction and release the goods.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is
received or the auction is considered to be non-competitive due to lack of adequate
participation or due to low bids.
962 CGST Rules-2017

145. Recovery from a third person.

(1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1)
of section 79 (hereafter referred to in this rule as “the third person”), a notice in FORM
GST DRC-13 directing him to deposit the amount specified in the notice.
(2) Where the third person makes the payment of the amount specified in the notice issued
under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to
the third person clearly indicating the details of the liability so discharged.
146. Recovery through execution of a decree, etc.- Where any amount is payable to the
defaulter in the execution of a decree of a civil court for the payment of money or for
sale in the enforcement of a mortgage or charge, the proper officer shall send a request
in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of
the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit
the net proceeds for settlement of the amount recoverable.
147. Recovery by sale of movable or immovable property.-(1) The proper officer shall
prepare a list of movable and immovable property belonging to the defaulter, estimate
their value as per the prevalent market price and issue an order of attachment or
distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with
regard to such movable and immovable property as may be required for the recovery of
the amount due:
Provided that the attachment of any property in a debt not secured by a negotiable
instrument, a share in a corporation, or other movable property not in the possession of
the defaulter except for property deposited in, or in the custody of any Court, shall be
attached in the manner provided in rule 151.
(2) The proper officer shall send a copy of the order of attachment or distraint to the
concerned Revenue Authority or Transport Authority or any such Authority to place
encumbrance on the said movable or immovable property, which shall be removed only
on the written instructions from the proper officer to that effect.
(3) Where the property subject to the attachment or distraint under sub-rule (1) is-
(a) an immovable property, the order of attachment or distraint shall be affixed on the
said property and shall remain affixed till the confirmation of sale;
(b) a movable property, the proper officer shall seize the said property in accordance
with the provisions of chapter XIV of the Act and the custody of the said property
shall either be taken by the proper officer himself or an officer authorised by him.
(4) The property attached or distrained shall be sold through auction, including e-auction,
for which a notice shall be issued in FORM GST DRC- 17 clearly indicating the property
to be sold and the purpose of sale.
CGST Rules-2017 963

(5) Notwithstanding anything contained in the provision of this Chapter, where the property
to be sold is a negotiable instrument or a share in a corporation, the proper officer may,
instead of selling it by public auction, sell such instrument or a share through a broker
and the said broker shall deposit to the Government so much of the proceeds of such
sale, reduced by his commission, as may be required for the discharge of the amount
under recovery and pay the amount remaining, if any, to the owner of such instrument
or a share.
(6) The proper officer may specify the amount of pre-bid deposit to be furnished in the
manner specified by such officer, to make the bidders eligible to participate in the
auction, which may be returned to the unsuccessful bidders or, forfeited in case the
successful bidder fails to make the payment of the full amount, as the case may be.
(7) The last day for the submission of the bid or the date of the auction shall not be earlier
than fifteen days from the date of issue of the notice referred to in sub-rule (4):
Provided that where the goods are of perishable or hazardous nature or where the
expenses of keeping them in custody are likely to exceed their value, the proper officer
may sell them forthwith.
(8) Where any claim is preferred or any objection is raised with regard to the attachment or
distraint of any property on the ground that such property is not liable to such
attachment or distraint, the proper officer shall investigate the claim or objection and
may postpone the sale for such time as he may deem fit.
(9) The person making the claim or objection must adduce evidence to show that on the
date of the order issued under sub-rule (1) he had some interest in, or was in
possession of, the property in question under attachment or distraint.
(10) Where, upon investigation, the proper officer is satisfied that, for the reason stated in
the claim or objection, such property was not, on the said date, in the possession of the
defaulter or of any other person on his behalf or that, being in the possession of the
defaulter on the said date, it was in his possession, not on his own account or as his
own property, but on account of or in trust for any other person, or partly on his own
account and partly on account of some other person, the proper officer shall make an
order releasing the property, wholly or to such extent as he thinks fit, from attachment
or distraint.
(11) Where the proper officer is satisfied that the property was, on the said date, in the
possession of the defaulter as his own property and not on account of any other person,
or was in the possession of some other person in trust for him, or in the occupancy of a
tenant or other person paying rent to him, the proper officer shall reject the claim and
proceed with the process of sale through auction.
(12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11
requiring him to make the payment within a period of fifteen days from the date of such
964 CGST Rules-2017

notice and after the said payment is made, he shall issue a certificate in FORM GST
DRC-12 specifying the details of the property, date of transfer, the details of the bidder
and the amount paid and upon issuance of such certificate, the rights, title and interest
in the property shall be deemed to be transferred to such bidder:
Provided that where the highest bid is made by more than one person and one of them
is a co-owner of the property, he shall be deemed to be the successful bidder.
(13) Any amount, including stamp duty, tax or fee payable in respect of the transfer of the
property specified in sub-rule (12), shall be paid to the Government by the person to
whom the title in such property is transferred.
(14) Where the defaulter pays the amount under recovery, including any expenses incurred
on the process of recovery, before the issue of the notice under sub-rule (4), the proper
officer shall cancel the process of auction and release the goods.
(15) The proper officer shall cancel the process and proceed for re-auction where no bid is
received or the auction is considered to be non-competitive due to lack of adequate
participation or due to low bids.
148. Prohibition against bidding or purchase by officer
No officer or other person having any duty to perform in connection with any sale under
the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or
attempt to acquire any interest in the property sold.
149. Prohibition against sale on holidays.
No sale under the rules under the provision of this chapter shall take place on a Sunday
or other general holidays recognized by the Government or on any day which has been
notified by the Government to be a holiday for the area in which the sale is to take
place.
150. Assistance by police.-The proper officer may seek such assistance from the officer-
in-charge of the jurisdictional police station as may be necessary in the discharge of his
duties and the said officer-in-charge shall depute sufficient number of police officers for
providing such assistance.
151. Attachment of debts and shares, etc.- (1) A debt not secured by a negotiable
instrument, a share in a corporation, or other movable property not in the possession of
the defaulter except for property deposited in, or in the custody of any court shall be
attached by a written order in FORM GST DRC-16 prohibiting.-
(a) in the case of a debt, the creditor from recovering the debt and the debtor from
making payment thereof until the receipt of a further order from the proper officer;
(b) in the case of a share, the person in whose name the share may be standing
from transferring the same or receiving any dividend thereon;
CGST Rules-2017 965

(c) in the case of any other movable property, the person in possession of the same
from giving it to the defaulter.
(2) A copy of such order shall be affixed on some conspicuous part of the office of the
proper officer, and another copy shall be sent, in the case of debt, to the debtor, and in
the case of shares, to the registered address of the corporation and in the case of other
movable property, to the person in possession of the same.
(3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to
the proper officer, and such payment shall be deemed as paid to the defaulter.
152. Attachment of property in custody of courts or Public Officer.
Where the property to be attached is in the custody of any court or Public Officer, the
proper officer shall send the order of attachment to such court or officer, requesting that
such property, and any interest or dividend becoming payable thereon, may be held till
the recovery of the amount payable.
153. Attachment of interest in partnership.
(1) Where the property to be attached consists of an interest of the defaulter, being a
partner, in the partnership property, the proper officer may make an order charging the
share of such partner in the partnership property and profits with payment of the amount
due under the certificate, and may, by the same or subsequent order, appoint a receiver
of the share of such partner in the profits, whether already declared or accruing, and of
any other money which may become due to him in respect of the partnership, and direct
accounts and enquiries and make an order for the sale of such interest or such other
order as the circumstances of the case may require.
(2) The other partners shall be at liberty at any time to redeem the interest charged or, in
the case of a sale being directed, to purchase the same.
154. Disposal of proceeds of sale of goods and movable or immovable property.- The
amounts so realised from the sale of goods, movable or immovable property, for the
recovery of dues from a defaulter shall,-
(a) first, be appropriated against the administrative cost of the recovery process;
(b) next, be appropriated against the amount to be recovered;
(c) next, be appropriated against any other amount due from the defaulter under the Act or
the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and
Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the
rules made thereunder; and
(d) any balance, be paid to the defaulter.
966 CGST Rules-2017

155. Recovery through land revenue authority.-Where an amount is to be recovered in

accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper
officer shall send a certificate to the Collector or Deputy Commissioner of the district or
any other officer authorised in this behalf in FORM GST DRC-18 to recover from the
person concerned, the amount specified in the certificate as if it were an arrear of land
revenue.
156. Recovery through court.-Where an amount is to be recovered as if it were a fine
imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an
application before the appropriate Magistrate in accordance with the provisions of
clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the
person concerned, the amount specified thereunder as if it were a fine imposed by him.
157. Recovery from surety.-Where any person has become surety for the amount due by
the defaulter, he may be proceeded against under this Chapter as if he were the
defaulter.
158. Payment of tax and other amounts in instalments.
(1) On an application filed electronically by a taxable person, in FORM GST DRC- 20,
seeking extension of time for the payment of taxes or any amount due under the Act or
for allowing payment of such taxes or amount in instalments in accordance with the
provisions of section 80, the Commissioner shall call for a report from the jurisdictional
officer about the financial ability of the taxable person to pay the said amount.
(2) Upon consideration of the request of the taxable person and the report of the
jurisdictional officer, the Commissioner may issue an order in FORM GST DRC- 21
allowing the taxable person further time to make payment and/or to pay the amount in
such monthly instalments, not exceeding twenty-four, as he may deem fit.
(3) The facility referred to in sub-rule (2) shall not be allowed where-
(a) the taxable person has already defaulted on the payment of any amount under
the Act or the Integrated Goods and Services Tax Act, 2017 or the Union
Territory Goods and Services Tax Act, 2017 or any of the State Goods and
Services Tax Act, 2017, for which the recovery process is on;
(b) the taxable person has not been allowed to make payment in instalments in the
preceding financial year under the Act or the Integrated Goods and Services Tax
Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the
State Goods and Services Tax Act, 2017;
(c) the amount for which instalment facility is sought is less than twenty–five
thousand rupees.
CGST Rules-2017 967

159. Provisional attachment of property.

(1) Where the Commissioner decides to attach any property, including bank account in
accordance with the provisions of section 83, he shall pass an order in FORM GST
DRC-22 to that effect mentioning therein, the details of property which is attached.
(2) The Commissioner shall send a copy of the order of attachment to the concerned
Revenue Authority or Transport Authority or any such Authority to place encumbrance
on the said movable or immovable property, which shall be removed only on the written
instructions from the Commissioner to that effect.
(3) Where the property attached is of perishable or hazardous nature, and if the taxable
person pays an amount equivalent to the market price of such property or the amount
that is or may become payable by the taxable person, whichever is lower, then such
property shall be released forthwith, by an order in FORM GST DRC-23, on proof of
payment.
(4) Where the taxable person fails to pay the amount referred to in sub-rule (3) in respect of
the said property of perishable or hazardous nature, the Commissioner may dispose of
such property and the amount realized thereby shall be adjusted against the tax,
interest, penalty, fee or any other amount payable by the taxable person.
(5) Any person whose property is attached may, within seven days of the attachment under
sub-rule (1), file an objection to the effect that the property attached was or is not liable
to attachment, and the Commissioner may, after affording an opportunity of being heard
to the person filing the objection, release the said property by an order in FORM GST
DRC- 23.
(6) The Commissioner may, upon being satisfied that the property was, or is no longer
liable for attachment, release such property by issuing an order in FORM GST DRC- 23.
160. Recovery from company in liquidation. Where the company is under liquidation as
specified in section 88, the Commissioner shall notify the liquidator for the recovery of
any amount representing tax, interest, penalty or any other amount due under the Act in
FORM GST DRC -24.
161. Continuation of certain recovery proceedings. The order for the reduction or
enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.
968 CGST Rules-2017

Chapter XIX
OFFENCES AND PENALTIES
162. Procedure for compounding of offences.
(1) An applicant may, either before or after the institution of prosecution, make an
application under sub-section (1) of section 138 in FORM GST CPD-01 to the
Commissioner for compounding of an offence.
(2) On receipt of the application, the Commissioner shall call for a report from the
concerned officer with reference to the particulars furnished in the application, or any
other information, which may be considered relevant for the examination of such
application.
(3) The Commissioner, after taking into account the contents of the said application, may,
by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in
the proceedings before him and has made full and true disclosure of facts relating to the
case, allow the application indicating the compounding amount and grant him immunity
from prosecution or reject such application within ninety days of the receipt of the
application.
(4) The application shall not be decided under sub-rule (3) without affording an opportunity
of being heard to the applicant and recording the grounds of such rejection.
(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid
have been paid in the case for which the application has been made.
(6) The applicant shall, within a period of thirty days from the date of the receipt of the
order under sub-rule (3), pay the compounding amount as ordered by the Commissioner
and shall furnish the proof of such payment to him.
(7) In case the applicant fails to pay the compounding amount within the time specified in
sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.
(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the
Commissioner, if he is satisfied that such person had, in the course of the compounding
proceedings, concealed any material particulars or had given false evidence.
Thereupon such person may be tried for the offence with respect to which immunity was
granted or for any other offence that appears to have been committed by him in
connection with the compounding proceedings and the provisions the Act shall apply as
if no such immunity had been granted.”
Integrated Goods and Services Tax (IGST) Rules, 2017
Notified vide Notification No. 4 /2017-Integrated Tax (Dated 28th June 2017)
and further as amended by Notification No. 12/2017-Integrated Tax
(Dated 15th November, 2017)
(As on 15.11.2017)
Government of India Ministry of Finance
Department of Revenue
1. Short title and commencement.-(1) These rules may be called the Integrated Goods
and Services Tax Rules, 2017.
(2) They shall be deemed to have come into force on the 22nd day of June, 2017.
2. Application of Central Goods and Services Tax Rules.- The Central Goods and
Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the
Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation
to integrated tax as they apply in relation to central tax.
[3. The proportion of value attributable to different States or Union territories, in the case of
supply of advertisement services to the Central Government, a State Government, a
statutory body or a local authority, under sub section (14) of section 12 of the Integrated
Goods and Services Tax Act, 2017, in the absence of any contract between the supplier
of service and recipient of services, shall be determined in the following manner
namely:-
(a) In the case of newspapers and publications, the amount payable for publishing an
advertisement in all the editions of a newspaper or publication, which are published in a
State or Union territory, as the case may be, is the value of advertisement service
attributable to the dissemination in such State or Union territory.
Illustration: ABC is a government agency which deals with the all the advertisement and
publicity of the Government. It has various wings dealing with various types of publicity.
In furtherance thereof, it issues release orders to various agencies and entities. These
agencies and entities thereafter provide the service and then issue invoices to ABC
indicating the amount to be paid by them. ABC issues a release order to a newspaper
for an advertisement on ‘Beti bachao beti padhao’, to be published in the newspaper
DEF (whose head office is in Delhi) for the editions of Delhi, Pune, Mumbai, Lucknow
and Jaipur. The release order will have details of the newspaper like the periodicity,
language, size of the advertisement and the amount to be paid to such a newspaper.
The place of supply of this service shall be in the Union territory of Delhi, and the States
of Maharashtra, Uttar Pradesh and Rajasthan. The amounts payable to the Pune and
Mumbai editions would constitute the proportion of value for the state of Maharashtra
Integrated Goods and Services Tax (IGST) Rule
which is attributable to the dissemination in Maharashtra. Likewise the amount payable

to the Delhi, Lucknow and Jaipur editions would constitute the proportion of value
attributable to the dissemination in the Union territory of Delhi and States of Uttar
Pradesh and Rajasthan respectively. DEF should issue separate State wise and Union
territory wise invoices based on the editions.
(b) in the case of printed material like pamphlets, leaflets, diaries, calendars, T shirts etc.,
the amount payable for the distribution of a specific number of such material in a
particular State or Union territory is the value of advertisement service attributable to
the dissemination in such State or Union territory, as the case may be.
Illustration: As a part of the campaign ‘Swachh Bharat’, ABC has engaged a company
GH for printing of one lakh pamphlets( at a total cost of one lakh rupees) to be
distributed in the states of Haryana, Uttar Pradesh and Rajasthan. In such a case, ABC
should ascertain the breakup of the pamphlets to be distributed in each of the three
States i.e. Haryana, Uttar Pradesh and Rajasthan, from the Ministry or breakup is
twenty thousand, fifty thousand and thirty thousand respectively. This breakup should
be indicated in the print order. The place of supply of this service is in Haryana , Uttar
Pradesh and Rajasthan. The ratio of this breakup i.e 2:5:3 will form the basis of value
attributable to the dissemination in each of the three States. Separate invoices will have
to be issued State wise by GH to ABC indicating the value pertaining to that State i.e
twenty thousand rupees- Haryana, fifty thousand rupees- Uttar Pradesh and thirty
thousand rupees- Rajasthan.
(c) (i) in the case of hoardings other than those on trains , the amount payable for
the hoardings located in each State or Union territory, as the case may be, is the
value of advertisement service attributable to the dissemination in each such
State or Union territory, as the case may be.
Illustration: ABC as part of the campaign ‘Saakshar Bharat’ has engaged a firm
IJ for putting up hoardings near the Airports in the four metros i.e. Delhi, Mumbai,
Chennai and Kolkata . The release order issued by ABC to IJ will have the
citywise, locationwise breakup of the amount payable for such hoardings. The
place of supply of this service is in the Union territory of Delhi and the States of
Maharashtra, Tamil Nadu and West Bengal. In such a case, the amount actually
paid to IJ for the hoardings in each of the four metros will constitute the value
attributable to the dissemination in the Union territory of Delhi and the States of
Maharashtra, Tamil Nadu and West Bengal respectively. Separate invoices will
have to be issued State wise and Union territory wise by IJ to ABC indicating the
value pertaining to that State or Union territory.
(ii) in the case of advertisements placed on trains, the breakup, calculated on the
basis of the ratio of the length of the railway track in each State for that train, of
the amount payable for such advertisements is the value of advertisement
service attributable to the dissemination in such State or Union territory, as the
case may be.
IGST Rules-2017 972

Illustration: ABC places an order on KL for advertisements to be placed on a

train with regard to the “Janani Suraksha Yojana”. The length of a track in a state
will vary from train to train. Thus for advertisements to be placed on the Hazrat
Nizamuddin Vasco Da Gama Goa Express which runs through Delhi, Haryana,
Uttar Pradesh, Madhya Pradesh, Maharashtra, Karnataka and Goa, KL may
ascertain the total length of the track from Hazrat Nizamuddin to Vasco Da Gama
as well as the length of the track in each of these States and Union territory from
the website www.indianrail.gov.in. The place of supply of this service is in the
Union territory of Delhi and States of Haryana, Uttar Pradesh, Madhya Pradesh,
Maharashtra, Karnataka and Goa. The value of the supply in each of these
States and Union territory attributable to the dissemination in these States will be
in the ratio of the length of the track in each of these States and Union territory. If
this ratio works out to say 0.5:0.5: 2:2 :3:3:1 , and the amount to be paid to KL is
one lakh twenty thousand rupees, then KL will have to calculate the Statewise
and Union territory wise breakup of the value of the service, which will be in the
ratio of the length of the track in each State and Union territory. In the given
example the Statewise and Union territory wise breakup works out to Delhi (five
thousand rupees), Haryana( five thousand rupees), Uttar Pradesh (twenty
thousand rupees), Madhya Pradesh (twenty thousand rupees), Maharashtra
(thirty thousand rupees), Karnataka (thirty thousand rupees) and Union territory
wise by KL to ABC indicating the value pertaining to that State or Union territory.
(d) (i) in the case of advertisements on the back of utility bills of oil and gas companies
etc, the amount payable for the advertisements on bills pertaining to consumers
having billing addresses in such States or Union territory as the case may be, is
the value of advertisement service attributable to dissemination in such State or
Union territory.
(ii) in the case of advertisements on railway tickets, the breakup, calculated on
the basis of the ratio of the number of Railway Stations in each State or Union
territory, when applied to the amount payable for such advertisements, shall
constitute the value of advertisement service attributable to the dissemination in
such State or Union territory, as the case may be.
Illustration: ABC has issued a release order to MN for display of advertisements
relating to the “Ujjwala” scheme on the railway tickets that are sold from all the
Stations in the States of Madhya Pradesh and Chattisgarh. The place of supply of
this service is in Madhya Pradesh and Chattisgarh. The value of advertisement
service attributable to these two States will be in the ratio of the number of
railway stations in each State as ascertained from the Railways or from the
website www.indianrail.gov.in. . Let us assume that this ratio is 713:251 and the
total bill is rupees nine thousand six hundred and forty. The breakup of
the amount between Madhya Pradesh and Chattisgarh in this ratio of 713:251
IGST Rules-2017 973

works out to seven thousand one hundred and thirty rupees and two thousand
five hundred and ten rupees respectively. Separate invoices will have to be
issued State wise by MN to ABC indicating the value pertaining to that State .
(e) in the case of advertisements over radio stations the amount payable to such radio
station, which by virtue of its name is part of a State or Union territory, as the case may
be, is the value of advertisement service attributable to dissemination in such State or
Union territory, as the case may be.
Illustration: For an advertisement on ‘Pradhan Mantri Ujjwala Yojana’, to be broadcast
on a FM radio station OP, for the radio stations of OP Kolkata, OP Bhubaneswar, OP
Patna, OP Ranchi and OP Delhi, the release order issued by ABC will show the
breakup of the amount which is to be paid to each of these radio stations. The place of
supply of this service is in West Bengal, Odisha, Bihar, Jharkhand and Delhi. The place
of supply of OP Delhi is in Delhi even though the studio may be physically located in
another state. Separate invoices will have to be issued State wise and Union territory
wise by MN to ABC based on the value pertaining to each State or Union territory.
(f) in the case of advertisement on television channels, the amount attributable to the value
of advertisement service disseminated in a State shall be calculated on the basis of the
viewership of such channel in such State, which in turn, shall be calculated in the
following manner, namely: -
(i) the channel viewership figures for that channel for a State or Union territory shall
be taken from the figures published in this regard by the Broadcast Audience
Research Council;
(ii) the figures published for the last week of a given quarter shall be used for
calculating viewership for the succeeding quarter and at the beginning, the
figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used for
the succeeding quarter 1st October, 2017 to 31st December, 2017;
(iii) where such channel viewership figures relate to a region comprising of more than
one State or Union territory, the viewership figures for a State or Union territory of
that region, shall be calculated by applying the ratio of the populations of that
State or Union territory, as determined in the latest Census, to such viewership
figures;
(iv) the ratio of the viewership figures for each State or Union territory as so
calculated, when applied to the amount payable for that service, shall represent
the portion of the value attributable to the dissemination in that State or Union
territory.
Illustration:ABC issues a release order with QR channel for telecasting an
advertisement relating to the “Pradhan Mantri Kaushal Vikas Yojana” in the month of
IGST Rules-2017 974

November, 2017. In the first phase, this will be telecast in the Union territory of Delhi,
States of Uttar Pradesh, Uttarakhand, Bihar and Jharkhand. The place of supply of this
service is in Delhi, Uttar Pradesh, Uttarakhand, Bihar and Jharkhand. In order to
calculate the value of supply attributable to Delhi , Uttar Pradesh, Uttarakhand, Bihar
and Jharkhand, QR has to proceed as under—
I. QR will ascertain the viewership figures for their channel in the last week of
September 2017 from the Broadcast Audience Research Council. Let us
assume it is one lakh for Delhi and two lakhs for the region comprising of Uttar
Pradesh and Uttarakhand and one lakh for the region comprising of Bihar and
Jharkhand;
II. since the Broadcast Audience Research Council clubs Uttar Pradesh and
Uttarakhand into one region and Bihar and Jharkhand into another region, QR will
ascertain the population figures for Uttar Pradesh , Uttarakhand , Bihar and
Jharkhand from the latest census;
III. by applying the ratio of the populations of Uttar Pradesh and
Uttarakhand, as so ascertained, to the Broadcast Audience Research Council
viewership figures for their channel for this region, the viewership figures for Uttar
Pradesh and Uttarakhand and consequently the ratio of these viewership figures
can be calculated. Let us assume that the ratio of the populations of Uttar
Pradesh and Uttarakhand works out to 9: 1. When this ratio is applied to the
viewership figures of two lakhs for this region, the viewership figures for Uttar
Pradesh and Uttarakhand work out to one lakh eighty thousand and twenty
thousand respectively;
IV. in a similar manner the breakup of the viewership figures for Bihar and Jharkhand
can be calculated. Let us assume that the ratio of populations is 4:1 and when
this is applied to the viewership figure of one lakh for this region, the viewership
figure for Bihar and Jharkhand works out to eighty thousand and twenty thousand
respectively;
V. the viewership figure for each State works out to Delhi (one lakh), Uttar Pradesh
(one lakh eighty thousand), Uttarakhand (twenty thousand), Bihar (eighty
thousand) and Jharkhand (twenty thousand). The ratio is thus 10:18:2:8:2 or
5:9:1:4:1(simplification).
VI .this ratio has to be applied when indicating the breakup of the amount pertaining
to each State. Thus if the total amount payable to QR by ABC is twenty lakh
rupees, the State wise breakup is five lakh rupees(Delhi), nine lakh rupees
(Uttar Pradesh) one lakh rupees (Uttarakhand), four lakh rupees (Bihar) and one
lakh rupees ( Jharkhand). Separate invoices will have to be issued State wise
and Union territory wise by QR to ABC indicating the value pertaining to that
State or Union territory.
IGST Rules-2017 975

(g) in the case of advertisements at cinema halls the amount payable to a cinema hall or
screens in a multiplex, in a State or Union territory, as the case may be, is the value of
advertisement service attributable to dissemination in such State or Union territory, as
the case may be.
Illustration: ABC commissions ST for an advertisement on ‘Pradhan Mantri Awas
Yojana’ to be displayed in the cinema halls in Chennai and Hyderabad. The place of
supply of this service is in the states of Tamil Nadu and Telengana. The amount
actually paid to the cinema hall or screens in a multiplex, in Tamil Nadu and Telangana
as the case may be, is the value of advertisement service in Tamil Nadu and Telangana
respectively. Separate invoices will have to be issued State wise and Union territory
wise by ST to ABC indicating the value pertaining to that State.
(h) in the case of advertisements over internet, the amount attributable to the value of
advertisement service disseminated in a State or Union territory shall be calculated on
the basis of the internet subscribers in such State or Union territory, which in turn,
shall be calculated in the following manner, namely:-
(i) the internet subscriber figures for a State shall be taken from the figures
published in this regard by the Telecom Regulatory Authority of India ;
(ii) the figures published for the last quarter of a given financial year shall be used
for calculating the number of internet subscribers for the succeeding financial
year and at the beginning, the figures for the last quarter of financial year 2016-
2017 shall be used for the succeeding financial year 2017-2018;
(iii) where such internet subscriber figures relate to a region comprising of more than
one State or Union territory, the subscriber figures for a State or Union territory of
that region, shall be calculated by applying the ratio of the populations of that
State or Union territory , as determined in the latest census, to such subscriber
figures;
(iv) the ratio of the subscriber figures for each State or Union territory as so
calculated, when applied to the amount payable for this service, shall represent
territory.
Illustration: ABC issues a release order to WX for a campaign over internet regarding
linking Aadhaar with one’s bank account and mobile number. WX runs this campaign
over certain websites. In order to ascertain the statewise breakup of the value of this
service which is to be reflected in the invoice issued by WX to ABC, WX has to first
refer to the Telecom Regulatory their website www.trai.gov.in. These figures show
the service area wise internet subscribers. There are twenty two service areas. Some
relate to individual States some to two or more States and some to part of one State
and another complete State. Some of these areas are metropolitan areas. In order to
IGST Rules-2017 976

calculate the State wise breakup, first the State wise breakup of the number of internet
subscribers is arrived at. (In case figures of internet subscribers of one or more States
are clubbed, the subscribers in each State is to be arrived at by applying the ratio of the
respective populations of these States as per the latest census.). Once the actual
number of subscribers for each State has been determined, the second step for WX
involves calculating the State wise ratio of internet subscribers. Let us assume that this
works out to 8: 1 : 2… and so on for Andhra Pradesh, Arunachal Pradesh, Assam…..
and so on. The third step for WX will be to apply these ratios to the total amount
payable to WX so as to arrive at the value attributable to each State. Separate invoices
will have to be issued State wise and Union territory wise by WX to ABC indicating the
value pertaining to that State or Union territory.
(i) in the case of advertisements through short messaging service the amount attributable
to the value of advertisement service disseminated in a State or Union territory shall be
calculated on the basis of the telecommunication( herein after referred to as telecom)
subscribers in such State or Union territory , which in turn, shall be calculated in the
following manner, namely:-
(a) the number of telecom subscribers in a telecom circle shall be ascertained from
the figures published by the Telecom Regulatory Authority of India on its website
www.trai.gov.in ;
(b) the figures published for a given quarter, shall be used for calculating
subscribers for the succeeding quarter and at the beginning , the figures for the
quarter 1st July, 2017 to 30th September, 2017 shall be used for the
succeeding quarter 1 October, 2017 to 31st December, 2017;
st
(c) where such figures relate to a telecom circle comprising of more than one State,
or Union territory, the subscriber figures for that State or Union territory shall be
calculated by applying the ratio of the populations of that State or Union territory,
as determined in the latest census, to such subscriber figures.
Illustration-1: In the case of the telecom circle of Assam, the amount attributed to
the telecom circle of Assam is the value of advertisement service in Assam.
Illustration-2: The telecom circle of North East covers the States of Arunachal
Pradesh, Meghalaya, Mizoram, Nagaland, Manipur and Tripura. The ratio of
populations of each of these States in the latest census will have to be
determined and this ratio applied to the total number of subscribers for this
telecom circle so as to arrive at the State wise figures of telecom subscribers.
Separate invoices will have to be issued State wise by the service provider to
ABC indicating the value pertaining to that State.
IGST Rules-2017 977

Illustration-3: ABC commissions UV to send short messaging service to voters

asking them to exercise their franchise in elections to be held in Maharashtra and
Goa. The place of supply of this service is in Maharashtra and Goa. The telecom
circle of Maharashtra consists of the area of the State of Maharashtra (excluding
the areas covered by Mumbai which forms another pertaining to Maharashtra
and Goa, UV has to –
I. obtain the subscriber figures for Maharashtra circle and Mumbai circle and
add them to obtain a combined figure of subscribers;
II. obtain the figures of the population of Maharashtra and Goa from the latest
census and derive the ratio of these two populations;
III. this ratio will then have to be applied to the combined figure of subscribers
so as to arrive at the separate figures of subscribers pertaining to
Maharashtra and Goa;
IV the ratio of these subscribers when applied to the amount payable for the
short messaging service in Maharashtra circle and Mumbai circle, will give
breakup of the amount pertaining to Maharashtra and Goa. Separate
invoices will have to be issued State wise by UV to ABC indicating the
value pertaining to that State.
Illustration-4: The telecom circle of Andhra Pradesh consists of the areas of the
States of Andhra Pradesh, Telangana and Yanam, an area of the Union territory
of Puducherry. The subscribers attributable to Telangana and Yanam will have to
be excluded when calculating the subscribers pertaining to Andhra Pradesh.
(d) the ratio of the subscriber figures for each State or Union territory as so
calculated, when applied to the amount payable for that service, shall represent
territory.]1
1 Inserted vide Notf No. 12/2017-Integrated Tax dated 15.11.2017, and deemed to have come into
force on01.07.2017
IGST Rules-2017 978

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 1/2017 – Central Tax
New Delhi, the 19th June, 2017

29 Jyaistha, 1939 Saka
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby
appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3,
4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into
force.
[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy.S.L.)
Under Secretary to the Government of India
Notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3,

SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No. 2/2017-Central Tax

1. G.S.R (E).- In exercise of the powers under section 3 read with section 5 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby
appoints-
(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central
Tax,
(b) Chief Commissioners of Central Tax and Directors General of Central Tax,
(c) Principal Commissioners of Central Tax and Principal Additional Directors General of
Central Tax,
(d) Commissioners of Central Tax and Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,
(i) Commissioners of Central Tax (Audit),
(j) Commissioners of Central Tax (Appeals),
(k) Additional Commissioners of Central Tax (Appeals),
and the central tax officers sub-ordinate to them as central tax officers and vests them with all
the powers under both the said Acts and the rules made thereunder with respect to the
jurisdiction specified in the Tables given below.
980 CGST Notifications

Notification
2. The Principal Chief Commissioners of Central Tax or the Chief Commissioners of

Central Tax, as the case may be, specified in column (2) of Table I, are hereby vested with the
territorial jurisdiction over the-
(a) Principal Commissioners of Central Tax and Commissioners of Central Tax, as the case
may be, specified in the corresponding entry in column (3) of the said Table;
(b) Commissioners of Central Tax (Appeals) specified in the corresponding entry in column
(4) of the said Table;
(c) Additional Commissioners of Central Tax (Appeals) specified in the corresponding entry
in column (4) of the said Table; and
(d) Commissioners of Central Tax (Audit) specified in the corresponding entry in column (5)
of the said Table.
3. The Principal Commissioners of Central Tax or the Commissioners of Central Tax, as
the case may be, specified in column (2) of Table II and the central tax officers sub-ordinate to
them, are hereby vested with the territorial jurisdiction specified in the corresponding entry in
column (3) of the said Table.
4. The Commissioners of Central Tax (Appeals) and Additional Commissioners of Central
Tax (Appeals) specified in column (2) of Table III and the central tax officers subordinate to
them are hereby vested with the territorial jurisdiction of the Principal Commissioners of
Central Tax or the Commissioners of Central Tax, as the case may be, specified in the
corresponding entry in column (3) of the said Table.
5. The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the
central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the
Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case
may be, specified in the corresponding entry in column (3) of the said Table.
Table I
Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in
terms of Principal Commissioners/Commissioners of Central Tax, Commissioners of
Central Tax (Appeals), Additional Commissioner of Central Tax (Appeals) and
Commissioners of Central Tax (Audit)
Sl. Principal Chief Jurisdiction of Principal Jurisdiction of Principal Jurisdiction of
No Commissioner / Chief Commissioner / Chief Commissioner/ Principal Chief
. Chief Chief Commissioner Chief Commissioner of Central Commissioner / Chief
Commissioner of of Central Tax in Tax in terms of Commissioner Commissioner of
Central Tax terms of (Appeals) and Additional Central Tax in terms of
Principal Commissioner/ Commissioner (Appeals) Commissioner (Audit)
Commissioner of Central
Tax
(1) (2) (3) (4) (5)
1 Principal Chief 1.3.1 Commissioner 1. 4.1 Commissioner (Appeals) 1.5.1 Commissioner
Commissioner Ahmedabad North Ahmedabad and (Audit)
Ahmedabad Additional Ahmedabad
CGST Notifications 981

Notification

Tax
1.3.2 Principal Commissioner
Commissioner (Appeals)
Ahmedabad Ahme
South dabad
1.3.3 Commissioner
Gandhinagar
1.3.4 Commissioner 1.4.2 Commissioner (Appeals) 1.5.2 Commissioner
Rajkot Rajkot and (Audit) Rajkot
1.3.5 Commissioner Additional
Bhavnagar Commissioner (Appeals)
1. 3.6 Commissioner Rajkot
Kutch
(Gandhidham)
2 Principal Chief 2.3.1 Principal 2.4.1 Commissioner (Appeals 2.5.1 Commissioner
Commissioner Commissioner I) Bengaluru and (Audit I)
Bengaluru Bengaluru East Additional Bengaluru
Commissioner (Appeals
I) Bengaluru
2.3.2 Commissioner
Bengaluru South
2.3.3 Commissioner 2.4.2 Commissioner (Appeals 2.5.2 Commissioner
Bengaluru North II) Bengaluru and (Audit II)
Additional
2.3.4 Commissioner Commissioner (Appeals Bengaluru
Bengaluru II) Bengaluru
North West
2.3.5 Principal 2.4.3 Commissioner 2.5.3 Commissioner
(Appeals)
Commissioner Mysuru and Additional (Audit) Mysuru
Bengaluru West Commissioner (Appeals)
Mysuru
2.3.6 Principal
Commissioner
Mysuru
Belgavi Belgavi and (Audit) Belgavi
Additional
2.3.8 Commissioner Commissioner (Appeals)
Mangalore Belgavi
3 Chief 3.3.1 Principal 3.4.1 Commissioner (Appeals) 3.5.1 Commissioner
Commissioner Commissioner Bhopal and Additional (Audit) Bhopal
Bhopal Bhopal Commissioner (Appeals)

Notification

Tax
Bhopal
3.3.2 Commissioner
Jabalpur
3.3.3 Principal 3.4.2 Commissioner (Appeals) 3.5.2 Commissioner
Commissioner Raipur and Additional (Audit) Raipur
Raipur Commissioner (Appeals)
Raipur
Indore [ndore and Additional (Audit) Indore
Commissioner
(Appeals)
3.3.5 Commissioner Indore
Ujjain
Commissioner Commissioner Bhubaneswar and (Audit)Bhubane
Bhubaneswar Bhubaneswar Additional s
Commissioner (Appeals) war
Bhubaneswar
4.3.2 Commissioner
Rourkela
5 Chief 5.3.1 Principal 5.4.1 Commissioner 5.5.1 Commissioner
Commissioner Commissioner (Appeals) Chandigarh (Audit)
Chandigarh Chandigarh and Additional Chandigarh
Chandigarh
5.3.2 Commissioner
Shimla
Jammu Jammu and Additional (Audit) Jammu
Jammu
5.3.4 Principal 5.4.3 Commissioner (Appeals) 5.5.3 Commissioner
Commissioner Ludhiana and Additional (Audit)
Ludhiana Commissioner (Appeals) Ludhiana
Ludhiana
5.3.5 Commissioner
Jalandhar
Commissioner Commissioner I) Chennai and (Audit I)
Chennai Chennai North Additional Chennai
I) Chennai

Notification

Tax
6.3.2 Commissioner
Puducherry
Chennai South II) Chennai and (Audit II)
Additional Chennai
II) Chennai
6.3.4 Commissioner
Chennai Outer
Commissioner (Appeals)Coimbatore (Audit)
Coimbatore and Additional Coimbatore
Coimbatore
6.3.6 Commissioner
Tiruchirapally
6.3.7 Commissioner
Madurai
6.3.8 Commissioner
Salem
Commissioner Commissioner I) Delhi and (Audit I) Delhi
Delhi Delhi North Additional
I)
Delhi
7.3.2 Commissioner
Delhi East
7.3.3 Principal 7.4.2 Commissioner (Appeals 7.5.2 Commissioner
Commissioner II) Delhi and (Audit II) Delhi
Delhi South Additional
II)
Delhi
7.3.4 Commissioner
Delhi West
Commissioner Commissioner (Appeals) Guwahati (Audit) Shillong
Guwahati Guwahati and Additional
Guwahati and
Additional

Notification

Tax
Shillong
8.3.2 Commissioner
Dibrugarh
8.3.3 Commissioner
Shillong
8.3.4 Commissioner
Itanagar
8.3.5 Commissioner
Dimapur
8.3.6 Commissioner
Imphal
8.3.7 Commissioner
Aizawl
8.3.8 Commissioner
Agartala
9 Chief 9.3.1 Principal 9.4.1 Commissioner (Appeals 9.5.1 Commissioner
Commissioner Commissioner I) Hyderabad and (Audit I)
Hyderabad Hyderabad Additional Hyderaba
9.3.2 Commissioner Commissioner (Appeals
Rangareddy I) Hyderabad
Medchal II ) Hyderabad (Audit II)
9.3.4 Commissioner and Additional Hyderabad
Secunderabad Commissioner (Appeals
II) Hyderabad
Commissioner Commissioner Jaipur and Additional (Audit) Jaipur
Jaipur Jaipur Commissioner (Appeals)
10.3.2 Commissioner Jaipur
Alwar
Jodhpur Jodhpur and Additional (Audit) Jodhpur
Commissioner
(Appeals)
10.3.4 Commissioner Jodhpur
Udaipur
Commissioner Commissioner I)Kolkata and Additional (Audit I)
Kolkata Kolkata North Commissioner (Appeals Kolkata
11.3.2 Commissioner I) Kolkata
Kolkata South

Notification

Tax
Howrah II) Kolkata and (Audit II)
Additional Kolkata
II)
11.3.4 Commissioner Kolkata
Haldia
Siliguri Siliguri and Additional (Audit)
Commissioner Durgapur
(Appeals)
11.3.6 Commissioner Siliguri
Bolpur
12 Principal Chief 12.3.1 Principal 12.4.1 Commissioner 12.5.1 Commissioner
Commissioner Commissioner (Appeals) Lucknow (Audit)
Lucknow Lucknow and Additional Lucknow
Commissioner
(Appeals) Lucknow
12.3.2 Commissioner
Agra
12.3.3 Commissioner 12.4.2 Commissioner 12.5.2 Commissioner
Kanpur (Appeals) Allahabad (Audit) Kanpur
and Additional
Commissioner
(Appeals) Allahabad
12.3.4 Commissioner
Allahabad
12.3.5 Commissioner
Varanasi
Commissioner Commissioner (Appeals) Meerut (Audit) Meerut
Meerut Meerut and Additional
Meerut
13.3.2 Commissioner
Ghaziabad
Commissioner (Appeals) Noida (Audit) Noida
Noida and Additional
Noida

Notification

Tax
13.3.4 Commissioner
Gautam
Buddh Nagar
Dehradun (Appeals) Dehradun (Audit)
and Additional Dehradun
Dehradun
14 Principal Chief 14.3.1 Principal 14.4.1 Commissioner 14.5.1 Commissioner
Commissioner Commissioner (Appeals I) Mumbai (Audit I)
Mumbai Mumbai South and Additional Mumbai
I) Mumbai
Commissioner (Appeals II) Mumbai (Audit II)
Mumbai East and Additional Mumbai
II) Mumbai
14.3.3 Commissioner
Mumbai Central
Mumbai West Appeals III) Mumbai (Audit III)
and Additional Mumbai
III) Mumbai
14.3.5 Commissioner
Palghar
Raigarh (Appeals) Raigarh (Audit) Raigarh
and Additional
Commissioner
14.3.7 Commissioner (Appeals) Raigarh
Navi Mumbai
14.3.8 Commissioner
Belapur
Thane (Appeals) Thane (Audit) Thane
and Additional
Commissioner

Notification

Tax
14.3.10 Commissioner (Appeals) Thane
Thane Rural
14.3.11 Commissioner
Bhiwandi
Commissioner Commissioner (Appeals) Nagpur (Audit) Nagpur
Nagpur Nagpur-I and Additional
Commissioner
15.3.2 Commissioner (Appeals) Nagpur
Nagpur-II
Nashik (Appeals) Nashik (Audit) Nashik
and Additional
Commissioner
15.3.4 Commissioner (Appeals) Nashik
Aurangabad
Commissioner Commissioner (Appeals) Gurugram (Audit)
Panchkula Gurugram and Additional Gurugram
Gurugram
16.3.2 Commissioner
Faridabad
Panchkula (Appeals) Panchkula (Audit)
and Additional Panchkula
Commissioner
16.3.4 Commissioner (Appeals)Panchkula
Rohtak
Commissioner Commissioner (Appeals) Pune-I (Audit I) Pune
Pune Pune-I and Additional
Pune-I
17.3.2 Commissioner
Kolhapur
Pune-II (Appeals) Pune-II (Audit II) Pune
and Additional

Notification

Tax
Pune-II
17.3.4 Commissioner 17.4.3 Commissioner
Goa (Appeals) Goa
and Additional
Goa
Commissioner Commissioner (Appeals) Patna (Audit) Patna
Ranchi Patna-I and Additional
Patna
18.3.2 Commissioner
Patna-II
Commissioner (Appeals) Ranchi (Audit) Ranchi
Ranchi and Additional
Ranchi
18.3.4 Commissioner
Jamshedpur
19 Chief 19.3.1 Commissioner 19.4.1 Commissioner 19.5.1 Commissioner
Commissioner Thiruvananthapur (Appeals) Kochi (Audit) Kochi
Thiruvananthapur am and Additional
am Commissioner (Appeals)
Kochi
19.3.2 Principal
Commissioner
Kochi
19.3.3 Commissioner
Kozhikode
Commissioner Commissioner (Appeals) Vadodara (Audit)
Vadodara Vadodara-I and Additional Vadodara
Vadodara
20.3.2 Commissioner
Vadodara-II

Notification

Tax
Surat (Appeals) Surat (Audit) Surat
and Additional
Surat
20.3.4 Commissioner
Daman
Commissioner Commissioner (Appeals) Guntur (Audit) Guntur
Visakhapatnam Visakhapatnam and Additional
(Amaravathi) Commissioner (Appeals)
Guntur
21.3.2 Commissioner
Guntur
21.3.3 Commissioner
Tirupati

Notification
Table II
Territorial Jurisdiction of Principal Commissioner/Commissioner of Central Tax
Sl. Principal Territorial Jurisdiction
No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
1 Agartala State of Tripura.
2 Agra Districts of Agra, Firozabad, Mahamaya Nagar, Mathura, Aligarh,
Auraiya, Etawah, Kasi Ram Nagar and Etahin the State of Uttar
Pradesh.
3 Ahmedabad Entire area on the eastern side of Sabarmati river starting from Nehru
North Bridge towards northern side of Relief road extending up to Kalupur,
on southern side to the east of railway tracks from Kalupur bridge
to Sarangpur Bridge. From Sarangpur Bridge to the northern side of
the road from Sarangpur Bridge to the corner of Patel Mills on Rakhial
Road via Hathikhai. From Patel Mills, there is an imaginary boundary
lying on the outer boundary of Patel Mills and Raipur Mills (including
both mills) and, then, the wall separating the Raipur Mills and
Vivekanand Mill, the imaginary boundary runs through the roads
between Rakhial Society and Rakhial Village passing through the
backside of Monogram Mills upto Naroda Highway. From there, it
includes the area lying on the eastern side of Narol-Naroda Highway
upto the intersection of Narol- Naroda Highway and Odhav Road
at Indian Oil Corporation, and Muthia, Ainasan, Pardhol, Vehlal, Juka,
NarodaLialsis, Navrangpur Village of DascroiTaluk. The jurisdiction
also includes the entire area of City Taluka west of Sabarmati River
(excluding the area falling South from the line running from Nehru
Bridge to Navrangpur Police Station via Ashram Road, Swastik Char
Rasta, Commerce Six Road towards Drive-in Road uptoThaltej
Cross Road on S.G. Highway, from Thaltej Cross Road upto the
Sanand Cross Road Road on S G highway on west side, on south side
Ahmedabad City Taluka limit and on east side Sabarmati river from
Nehru bridge upto Ahmedabad City Taluka limit towards South) and all
villages of Daskroi Taluka, on the western side of Sabarmati River.
The jurisdiction also includes Sanand, Dholka, Dholera, Bavla,
Mandal, Dhanduka, Viramgam and Detroj- Rampura Taluka of
Ahmedabad District in the State of Gujarat.
4 Ahmedabad Area covering the City Taluka and the Daskroi Taluka in the
South District of Ahmedabad excluding (1) The area to the North of the

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
Road starting from Riverfront near Times of India Office till S.G.
highway via Swastik Char Rasta, Vijay Char Rasta, Memnagar Cross
Road and Drive-in Road.
(2) Area to the west of S.G. highway starting from Thaltej Cross Roads
towards Sanand Crossroads till the limits of city taluka. (3) The
portions and villages of both the talukas included in the
jurisdiction of Ahmedabad North Commissionerate in the State of
Gujarat.
5 Aizawl State of Mizoram
6 Allahabad Districts of Allahabad, SantRavidas Nagar, Jaunpur, Sultanpur,
Amethi (Gauriganj), Pratapgarh, Kaushambi, Chitrakoot, Banda,
Fatehpur, Basti, Ambedkar Nagar, Faizabad and Raebareli in the
State of Uttar Pradesh.
7 Alwar Districts of Alwar, Bharatpur, Dholpur, Dausa, Karauli,
SawaiMadhopur, Sikar and Jhunjhunu in the State of Rajasthan.
8 Aurangabad Districts of Aurangabad, Jalna, Hingoli, Parbhani, Nanded, Latur,
Osmanabad and Beed in the State of Maharashtra.
9 Belapur The areas falling under following pin codes: 400614, 400701 to
400707, 400709 and 400710 in the State of Maharashtra.
10 Belgavi Districts of Bidar, Gulbarga, Bijapur, Raichur, Bagalkot, Belgaum,
Dharwar, Gadag, Bellary, Koppal, and Yadgir in the State of Karnataka
covered under the postal pin code including:
580001, 580002, 580003, 580004, 580005, 580006, 580007, 580008,
580009, 580011, 580020, 580021, 580023, 580024, 580025, 580026,
580028, 580029, 580030, 580031, 580032, 580112, 580114, 580118,
581103, 581105, 581107, 581113, 581117, 581195, 581196, 581201,
581204, 581206, 581207, 581209, 582101, 582102, 582103, 582111,
582112, 582113, 582114, 582115, 582116, 582117, 582118, 582119,
582120, 582201, 582202, 582203, 582204, 582205, 582206, 582207,
582208, 582209, 582210, 582211, 583101, 583102, 583103, 583104,
583111, 583112, 583113, 583114, 583115, 583116, 583117, 583118,
583119, 583120, 583121, 583122, 583123, 583124, 583126, 583128,
583129, 583130, 583132, 583134, 583135, 583136, 583152, 583201,
583203, 583211, 583212, 583214, 583215, 583216, 583217, 583218,
583219, 583220, 583221, 583222, 583223, 583224, 583225, 583226,

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
583227, 583228, 583229, 583230, 583231, 583232, 583233, 583234,
583235, 583236, 583237, 583238, 583239, 583268, 583275, 583276,
583277, 583278, 583279, 583280, 583281, 583282, 583283, 584101,
584102, 584103, 584111, 584113, 584115, 584116, 584118, 584120,
584122, 584123, 584124, 584125, 584126, 584127, 584128, 584129,
584132, 584133, 584134, 584135, 584136, 584138, 584139, 584140,
584143, 584167, 584170, 584202, 584203, 585101, 585102, 585103
585104, 585105, 585106, 585201, 585202, 585210, 585211, 585212,
585213, 585214, 585215, 585216, 585217, 585218, 585219, 585220,
585221,585222, 585223, 585224, 585225, 585226, 585227, 585228,
585229, 585236, 585237, 585265, 585287, 585290, 585291, 585292,
585301, 585302, 585303, 585304, 585305, 585306, 585307, 585308,
585309, 585310, 585311, 585312, 585313, 585314, 585315, 585316,
585317, 585318, 585319, 585320, 585321, 585322, 585323, 585324,
585325, 585326, 585327, 585328, 585329, 585330, 585331, 585353,
585355, 585401, 585402, 585403, 585411, 585412, 585413, 585414,
585415, 585416, 585417, 585418, 585419, 585421, 585436, 585437,
585443, 586101, 586102, 586103, 586104, 586108, 586109, 586111,
586112, 586113, 586114, 586115, 586113, 586114, 586115, 586116,
586117, 586118, 586119, 586120, 586121, 586122, 586123, 586124,
586125, 586127, 586128, 586129, 586130, 586201, 586202, 586203,
586204, 586205, 586206, 586207, 586208, 586209, 586210, 586211,
586212, 586213, 586214, 586215, 586216, 586217, 587101, 587102,
587103, 587111, 587112, 587113, 587114, 587115, 587116, 587117,
587118, 587119, 587120, 587121, 587122, 587124, 587125, 587154,
587155, 587201, 587202, 587203, 587204, 587205, 587206, 587207,
587301, 587311, 587312, 587313, 587314, 587315, 587316, 587330,
590001, 590003, 590005, 590006, 590008, 590009, 590010, 590011,
590014, 590015, 590016, 590018, 590019, 591101, 591102, 591103,
591104, 591106, 591107, 591108, 591109, 591110, 591111, 591112,
591113, 591114, 591115, 591116, 591117, 591118, 591119, 591120,
591121, 591122, 591123, 591124, 591125, 591126, 591127, 591128,
591129, 591130, 591131, 591136, 591143, 591147, 591153, 591156,
591173, 591201, 591211, 591212, 591213, 591214, 591215, 591216,
591217, 591218, 591219, 591220, 591221, 591222, 591223, 591224,
591225, 591226, 591227, 591228, 591229, 591230, 591231, 591232,
591233, 591234, 591235, 591236, 591237, 591238, 591239, 591240,

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
591241, 591242, 591243, 591244 , 591245, 591246, 591247, 591248,
591254, 591263, 591265, 591287, 591301, 591302, 591303, 591304,
591305, 591306, 591307, 591308, 591309, 591310, 591311, 591312,
591313, 591314, 591315, 591316, 591317, 591340 and 591344.
11 Bengaluru East Areas falling under the following postal pin codes in the jurisdiction of
part of Bengaluru Urban District, part of Bengaluru Rural District, Kolar
District, in the State of Karnataka:
560005, 560007, 560008, 560016, 560017,560025, 560033, 560035,
560036, 560037,560038, 560042, 560043, 560047, 560048, 560049,
560066, 560067, 560071, 560075, 560084, 560087, 560093, 560103,
562114, 562122, 562125, 562129, 563101, 563102, 563103, 563113,
563114, 563115, 563116, 563117, 563118, 563119, 563120, 563121,
563122, 563126, 563127, 563128, 563129, 563130, 563131, 563132,
563133, 563134, 563135, 563136, 563137, 563138, 563139, 563160,
563161 and 563162.
Any other pin codes falling within Kolar District which are not
mentioned specifically in the jurisdiction of any of the
Commissionerates.
12 Bengaluru North The areas falling under the following postal pin codes in the
jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural
District, Chikkaballapura District in the State of Karnataka:
560001, 560003, 560006, 560009, 560012, 560014, 560020, 560021,
560024, 560032, 560045, 560046, 560051, 560052, 560054, 560055,
560063, 560064, 560065, 560077, 560080, 560092, 560094, 560097,
560106, 560300, 561203, 561204, 561205, 561206, 561207, 561208,
561209, 561210, 561211, 561212, 561213, 561228, 562101, 562102,
562103, 562104, 562105, 562110, 562135, 562149, 562157, 562163,
562164, 563123, 563124, 563125, 563146 and 563159.
Any other pin codes falling within the jurisdiction of Bengaluru Rural
District and Chikkaballpura District which are not mentioned
specifically in the jurisdiction of any of the Commissionerates.
13 Bengaluru North The areas falling under the following postal pin codes in the
West jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural
District, Tumkur District, Chitradurga District, Davangere District and
Haveri District in the State of Karnataka:
560013, 560015, 560022, 560031, 560057,560058, 560073, 560088,

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
560089, 560090, 560091, 560107, 561202, 562111, 562123, 562132,
562162, 572101, 572102, 572103, 572104, 572105, 572106, 572107,
572111, 572112, 572113, 572114, 572115, 572116, 572117, 572118,
572119, 572120, 572121, 572122, 572123, 572124, 572125, 572126,
572127, 572128, 572129, 572130, 572132, 572133, 572134, 572135,
572136, 572137, 572138, 572139, 572140, 572141, 572142, 572143,
572144, 572145, 572168, 572175, 572201,572202, 572211, 572212,
572213, 572214, 572215, 572216, 572217, 572218, 572219, 572220,
572221, 572222, 572223, 572224, 572225, 572226, 572227, 572228,
573114, 577001, 577002, 577003, 577004, 577005, 577006, 577213,
577215, 577217, 577218, 577219, 577221, 577223, 577224, 577230,
577231, 577501, 577502, 577511, 577512, 577513, 577514, 577515,
577516, 577517, 577518, 577519, 577520, 577521, 577522, 577523,
577524, 577525, 577526, 577527, 577528, 577529, 577530, 577531,
577532, 577533, 577534, 577535, 577536, 577537, 577538, 577539,
577540, 577541, 577542, 577543, 577544, 577545, 577546, 577551,
577552, 577553, 577554, 577555, 577556, 577557, 577558, 577566,
577589, 577596, 577597, 577598, 577599, 577601, 577602, 581101,
581102, 581104, 581106, 581108, 581109, 581110, 581111, 581112,
581115, 581116, 581118, 581119, 581120, 581123, 581126, 581128,
581145, 581148, 581193, 581197, 581198, 581202,581203, 581205,
581208, 581210, 581211, 581212, 581213, 583125, 583127, 583131,
583137and 583213.
Any other pin codes falling within the jurisdiction of Tumkur District,
Chitradurga District, Davangere District and Haveri District which are
not mentioned specifically in the jurisdiction of any of the
Commissionerates
14 Bengaluru South The areas falling under the following postal pin codes in the
jurisdiction of part of Bengaluru Urban District in the State of
Karnataka:
560002, 560004, 560011, 560027, 560029, 560030, 560034, 560041,
560068, 560069, 560076, 560078, 560081, 560083, 560095,560099,
560100, 560102, 560105, 560108, 560111, 560112, 560114, 560210,
561229, 562106, 562107, 562158.Any other pin codes falling within
the jurisdiction of Bengaluru Urban Districts which are not mentioned
specifically in the jurisdiction of any of the Commissionerates.

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
15 Bengaluru West Areas falling under the following postal pin codes in the jurisdiction of
part of Bengaluru Urban District and Ramnagaram District, in the State
of Karnataka:
560010, 560018, 560019,560023, 560026, 560028, 560039, 560040,
560044, 560050, 560053, 560056, 560059, 560060, 560061,
560062,560070, 560072, 560074, 560079, 560082, 560085, 560086,
560096, 560098, 560104, 560109, 560110,561101,561201, 562108,
562109, 562112, 562117, 562119, 562120, 562121, 562126, 562127,
562128, 562130,562131, 562138, 562145, 562159, 562160, 562161
571501 and 571511.
Any other pin codes falling within the jurisdiction of Ramnagaram
District which are not mentioned specifically in the jurisdiction of any of
the Commissionerates.
16 Bhavnagar Districts of Bhavnagar, Surendranagar, Amreli, Junagadh, Porbandar,
Gir- Somnath and Botad in the State of Gujarat.
17 Bhiwandi The areas falling under following pin codes: 400607, 400608, 400615,
401204, 421101, 421302, 421305, 421308, 421311 and 421312 in the
State of Maharashtra.
18 Bhopal Districts of Bhopal, Vidisha, Raisen, Hoshangabad, Harda, Sehore,
Betul, Sagar, Rajgarh, Gwalior, Guna, Bhind, Morena, Sheopur,
Shivpuri, Ashoknagar, Datia in the State of Madhya Pradesh.
19 Bhubaneswar Districts of Khurda, Cuttack, Kendrapara, Jagatsinghpur, Puri, Jajpur, Bhadrak, Balasore, Dhen
Nayagarh, Ganjam, Rayagada, Gajapati, Koraput, Malkangiri, Nabrangpur, Kandhamal and Kalaha
the State of Odisha.
The territorial waters and the seabed and sub-soil underlying such waters from where the nearest p
the appropriate baseline is located in the state of Odisha.
20 Bolpur Districts of Murshidabad, Birbhum, Purulia, Purba Bardhman, Paschim
Bardhman and Bankura in the State of West Bengal.
21 Chandigarh Union Territory of Chandigarh.
22 Chennai North Chennai Corporation Zone Nos. I to IX.(From Ward no. 1 to 126 in
existence as on 01-04-2017) in the State of Tamil Nadu.
The continental shelf and exclusive economic zone contiguous to the
eastern coast of India.
Explanation: The eastern coast of India refers to the coast adjacent to

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
the states or Union Territories, as the case may be, of West Bengal,
Odisha, Andhra Pradesh, Puducherry, Tamil Nadu and Andaman and
Nicobar Islands.
23 Chennai Outer Districts of Villupuram, Thiruvannamalai, Vellore, Thiruvallur,
Kanchipuram and areas covered under Pallavaram Cantonment Board
excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to
200 in existence as on 01.04.2017) and St. Thomas Mount
Cantonment Board in the State of Tamil Nadu.
24 Chennai South Areas comprising of Chennai Corporation Zones Nos. X to XV (From
Ward No. 127 to 200 in existence as on 01-04-2017) and St. Thomas
Mount Cantonment Board in the State of Tamil Nadu.
25 Coimbatore Districts of Coimbatore, Nilgiris and the District of Tirupur excluding
Dharapuram, Kangeyam and Uthukkuli Taluks in the State of Tamil
Nadu.
26 Daman Union territories of Daman and Diu and Dadra and Nagar Haveli.
27 Dehradun State of Uttarakhand.
28 Delhi East Areas falling under the following postal pin codes in the jurisdiction of
part of Revenue Districts namely, East Delhi, South Delhi, New Delhi,
North East Delhi, Shahdara and South East Delhi in the Union
Territory of Delhi.
110003, 110013, 110014, 110019, 110024, 110025, 110031, 110032,
110044, 110049, 110051, 110053, 110065, 110090, 110091, 110092,
110093, 110094, 110095, 110096, 110098, 110099.
29 Delhi North Areas falling under the following postal pin codes in the jurisdiction of
part of Revenue Districts namely, Central Delhi, North Delhi and North
West Delhi in the Union Territory of Delhi.
110002, 110005, 110006, 110007, 110009, 110033, 110035, 110036,
110039, 110040, 110042, 110054, 110055, 110060, 110082, 110084,
110088.
30 Delhi South Areas falling under the following postal pin codes in the jurisdiction of
part of Revenue Districts namely, New Delhi, South Delhi, South East
Delhi and South West Delhi in the Union Territory of Delhi.
110001, 110004, 110010, 110011, 110012, 110016, 110017, 110020,
110021, 110022, 110023, 110028, 110029, 110030, 110037, 110038,

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
110043, 110045, 110046, 110047, 110048, 110050, 110057, 110061,
110062, 110066, 110067, 110068, 110069, 110070, 110071, 110072,
110073, 110074, 110075, 110076, 110077, 110078, 110079, 110080,
110097.
31 Delhi West Areas falling under the following postal pin codes in the jurisdiction of
part of Revenue Districts namely, North Delhi, West Delhi, Central
Delhi and North West Delhi in the Union Territory of Delhi.
110008, 110015, 110018, 110026, 110027, 110034, 110041, 110052,
110056, 110058, 110059, 110063, 110064, 110081, 110083, 110085,
110086, 110087, 110089.
32 Dibrugarh Districts of Tinsukia, Dibrugarh, Charaideo, Sivasagar, Jorhat,
Golaghat, Majuli, Darrang, Udalguri, Sonitpur, Biswanath, Lakhimpur
and Dhemaji in the State of Assam.
33 Dimapur State of Nagaland
34 Faridabad Districts namely Faridabad, Palwal, Mewat, Rewariand Mahendergarh
in the State of Haryana.
35 Gandhinagar Districts of Gandhinagar, Sabarkantha, Aravalli, Mehsana,
Banaskantha and Patan districts in the State of Gujarat.
36 Gautam Buddha District of Gautam Buddh Nagar (excluding the areas falling under the
Nagar jurisdiction of New Okhla Industrial Development Authority (NOIDA) in
the District of GautamBuddh Nagar) and Districts of Bulandshahar,
Bareilly, Badaun, Sambhal and Pilibhit in the State of Uttar Pradesh.
37 Ghaziabad District of Ghaziabad in the State of Uttar Pradesh.
38 Goa State of Goa.
The territorial waters and the seabed and sub soil underlying such
waters from where the nearest point of the appropriate baseline is
located in the state of Goa.
39 Guntur Districts of Guntur, Krishna, West Godavari, PottiSriramulu Nellore
and Prakasam in the State of Andhra Pradesh.
located in the state of Andhra Pradesh.
40 Gurugram Revenue District of Gurugram in the State of Haryana.

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
41 Guwahati Districts of Kamrup (Metro), Kamrup (Rural), Baksa, Kokrajhar,
Bongaigon, Chirang, Barapeta, Dhubri, South Salmara-Mankachar,
Nalbari, Goalpara, Morigaon, Nagoan, Hojai, East KarbiAnglong, West
KarbiAnglong, DimaHasao, Cachar, Hailakandi and Karimganj in the
State of Assam.
42 Haldia Union Territory of Andaman and Nicobar Islands, Districts of Purba
Medinipur, Paschim Medinipur, Jhargram and Block Amta-I, Amta-II,
Bagnan I, Jagatballavpur, Panchala, Udaynarayanpur, Domjur and
Uluberia II of Howrah District in the State of West Bengal.
located in the state of West Bengal and the Union territory of Andaman
and Nicobar Islands.
43 Howrah Districts of Hooghly and Howrah except Blocks Amta-I, Amta II,
Bagnan-I,Jagatballavpur, Panchala, Udaynarayanpur, Domjur and
Uluberia II in the district of Howrah in the State of West Bengal.
44 Hyderabad Ward No. 24,26 to 80,89 and 91 to 103 of Greater Hyderabad
Municipal Corporation falling in Hyderabad District and Rajendranagar
Mandal of Rangareddy District in the State of Telangana.
45 Imphal State of Manipur.
46 Indore Districts of Indore and Dewas in the State of Madhya Pradesh
47 Itanagar State of Arunachal Pradesh.
48 Jabalpur Districts of Jabalpur, Narsinghpur, Mandla, Dindori, Katni, Umaria,
Shahdol, Anuppur, Chhindwara, Seoni, Balaghat, Satna, Panna,
Rewa, Sidhi, Singroli, Damoh, Chhatarpur and Tikamgarh in the State
of Madhya Pradesh.
49 Jaipur Districts of Jaipur, Ajmer, and Tonk in the State of Rajasthan.
50 Jalandhar Districts of Amritsar, Tarn Taran, Gurdaspur, Jalandhar, Kapurthala,
Pathankot, Shaheed Bhagat Singh Nagar and Hoshiarpur in the State
of Punjab.
51 Jammu State of Jammu and Kashmir.
52 Jamshedpur Districts of East Singbhum, West Singbhum and Saraikela –
Kharsawan in the State of Jharkhand.

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
53 Jodhpur Districts of Jodhpur, Nagaur, Pali, Sirohi, Jalore, Barmer, Jaisalmer,
Bikaner, Churu, Ganganagar and Hanumangarh in the state of
Rajasthan.
54 Kanpur Districts of Kanpur Nagar, Kanpur Dehat, Lalitpur, Jhansi, Mahoba,
Hamirpur, Jalaun, Kannauj, Mainpuri and Farrukhabad in the State of
Uttar Pradesh.
55 Kochi Union Territory of Lakshadweep and Districts of Ernakulam, Idukki,
Thrissur in the State of Kerala.
located in the state of Kerala and the Union territory of Lakshadweep.
56 Kolhapur Districts of Satara, Sangli, Kolhapur, Ratnagiri and Sindhudurg in the
57 Kolkata North Ward No. 1 to 62 of Kolkata Municipal Corporation and Districts of
North 24 Paraganas and Nadia in the State of West Bengal.
58 Kolkata South Ward No. 63 to 144 of Kolkata Municipal Corporation and the entire
Districts of South 24 Paraganas in the State of West Bengal.
59 Kozhikode Districts of Palakkad, Malappuram, Kozhikode, Wayanad, Kannur and
Kasaragod in the State of Kerala.
60 Kutch District of Kutch in the State of Gujarat.
(Gandhidham)
61 Lucknow Districts of Lucknow, Barabanki, Balrampur, Shravasti, Behraich,
Gonda, Unnao, Sitapur, Lakhimpur, Shahjahanpur and Hardoi in the
State of Uttar Pradesh.
62 Ludhiana Districts of Ludhiana, Moga, Firozpur, Faridkot, Muktsar, Fazilka,
Barnala, Sangrur, Mansa, Bhatinda, Patiala, Rupnagar, Ajitgarh and
Fatehgarh Sahib in the State of Punjab.
63 Madurai Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar,
Tuticorin, Tirunelveli, Kanyakumari, Theni, Dindigul (except D. Gudalur
Village of Palayam Firka of Vedasandur Taluk) in the State of Tamil
Nadu.

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
located in the state of Tamil Nadu and the Union territory of
Puducherry.
64 Mangalore Areas in the Revenue District of Dakshina Kannada, Udupi, Uttara
Kannada in the state of Karanataka covered under the postal pin code
including:
574101, 574102, 574103, 574104, 574105, 574106, 574107, 574108,
574109, 574110, 574111, 574112, 574113, 574114, 574115, 574116,
574117, 574118, 574119, 574122, 574129, 574141, 574142, 574143,
574144, 574145, 574146, 574148, 574150, 574153, 574154, 574197,
574198, 574199, 574201, 574203, 574210, 574211, 574212, 574213,
574214, 574216, 574217, 574218, 574219, 574220, 574221, 574222,
574223, 574224, 574225, 574226, 574227, 574228, 574229, 574230,
574231, 574232, 574233, 574234, 574235, 574236, 574237, 574238,
574239, 574240, 574241, 574242, 574243, 574248, 574253, 574259,
574260, 574265, 574267, 574274, 574279, 574285, 574313, 574314,
574323, 574324, 574325, 574326, 574327, 574328, 574509, 575001,
575002, 575003, 575004, 575006, 575007, 575008, 575010, 575013,
575015, 575016, 575017, 575018, 575019, 575020, 575022, 575023,
575025, 575028, 575029, 575030, 576101, 576102, 576103, 576104,
576105, 576106, 576107, 576108, 576111, 576112, 576113, 576114,
576115, 576117, 576120, 576121, 576122, 576124, 576201, 576210,
576211, 576212, 576213, 576214, 576215, 576216, 576217, 576218,
576219, 576220, 576221, 576222, 576223, 576224, 576225, 576226,
576227, 576228, 576229, 576230, 576231, 576232, 576233, 576234,
576235, 576247, 576257, 576282, 581121, 581129, 581186, 581187,
581301, 581302, 581303, 581304, 581305, 581306, 581307, 581308,
581314, 581315, 581316, 581317, 581318, 581319, 581320, 581321,
581322, 581323, 581324, 581325, 581326, 581327, 581328, 581329,
581330, 581331, 581332, 581333, 581334, 581335, 581336, 581337,
581338, 581339, 581340, 581341, 581342, 581343, 581344, 581345,
581346, 581347, 581348, 581349, 581350, 581351, 581352, 581353,
581354, 581355, 581356, 581357, 581358, 581359, 581360, 581361,
581362, 581363, 581365, 581384, 581396, 581400, 581401, 581402,
581403, 581411, 581412, 581421, 581423, 581440, 581450, 581453.

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
located in the state of Karnataka.
65 Medchal Districts of Adilabad, Jagtial, Kamareddy, Karimnagar, Komaran
Bheem (Asifabad), Mancherial, Medak, Nirmal, Nizamabad,
Peddapalli, Rajanna, (Sircilla), Sangareddy, Siddipet, Vikarabad and
Secunderabad Cantonment Board Area and Medchal (Malkajgiri)
District (Ward Nos. 114 to 141 of Greater Hyderabad Municipal
Corporation but excluding Uppal, Kapra, Medipally and Ghatkesar
Mandals) in the State of Telangana.
66 Meerut Districts of Meerut, Baghpat, Muzaffarnagar, Saharanpur, Shamli,
Amroha, Moradabad, Bijnore and Rampur in the State of Uttar
Pradesh.
67 Mumbai Central The areas falling under following pin codes: 400003, 400008 to
400018, 400025 to 400028, 400030,400033 and 400034 in the State
of Maharashtra.
68 Mumbai East The areas falling under following pin codes: 400019, 400022, 400024,
400029, 400031, 400037, 400041, 400051, 400059, 400060, 400063,
400065, 400069, 400070, 400072, 400077, 400084, 400086, 400089,
400093, 400096, 400097, 400098 and 400099 in the State of
Maharashtra.
69 Mumbai South The areas falling under following pin codes: 400001, 400002, 400004
to 400007, 400020, 400021, 400023, 400032, 400035, 400036,
400038 and 400039 in the State of Maharashtra.
The continental shelf and exclusive economic zone contiguous to the
western coast of India.
Explanation: The western coast of India refers to the coast adjacent to
the states or Union Territories, as the case may be, of Gujarat,
Maharashtra, Goa, Daman and Diu, Karnataka, Kerala and
Lakshwadeep
70 Mumbai West The areas falling under following pin codes:400040, 400047 to
400050, 400052 to 400058, 400061, 400062, 400064, 400090,
400095, 400102, 400104, 400105 in the State of Maharashtra.
located in the state of Maharashtra.

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
71 Mysuru Area in the revenue districts of Mysuru, Mandya, Chamarajanagar,
Kodagu, Hassan, Chikmagalur and Shivamogga in the state of
Karnataka covered under postal pin codes including:
570001, 570002, 570003, 570004, 570005, 570006, 570007, 570008,
570009, 570010, 570011, 570012, 570014, 570015, 570016, 570017,
570018, 570019, 570020, 570022, 570023, 570025, 570026, 570027,
570028, 570029, 570030, 570031, 571101, 571102, 571103, 571104,
571105, 571106, 571107, 571108, 571109, 571110, 571111, 571114,
571116, 571117, 571118, 571119, 571120, 571121, 571122, 571124,
571125, 571126, 571127, 571128, 571129, 571134, 571187, 571189,
571201, 571211, 571212, 571213, 571214, 571215, 571216, 571217,
571218, 571219, 571231, 571232, 571234, 571235, 571236, 571237,
571247, 571248, 571249, 571250, 571251, 571252, 571253, 571254,
571301, 571302, 571311, 571312, 571313, 571314, 571315, 571316,
571320, 571401, 571403, 571404, 571405, 571415, 571416, 571417,
571418, 571419, 571421, 571422, 571423, 571424, 571425, 571426,
571427, 571429, 571430, 571431, 571432, 571433, 571434, 571435,
571436, 571438, 571439, 571440 571441, 571442, 571443, 571444,
571445, 571446, 571448, 571450, 571455, 571457, 571463, 571475,
571476, 571477, 571478, 571490, 571601, 571602, 571603, 571604,
571605, 571606, 571607, 571610, 571617, 571802, 571807, 571811,
571812, 573101, 573102, 573103, 573111, 573112, 573113, 573115,
573116, 573117, 573118, 573119, 573120, 576121, 573122, 573123,
573124, 573125, 573126, 573127, 573128, 573129, 573130, 573131,
573133, 573134, 573135, 573136, 573137, 573141, 573142, 573144,
573150, 573162, 573164, 573165, 573201, 573202, 573211, 573212,
573214, 573215, 573216, 573217, 573218, 573219, 573220, 573225,
573226, 577101, 577102, 577111, 577112, 577113. 577114, 577115,
577116, 577117, 577120, 557121, 577122, 577123, 577124, 577125,
577126, 577127, 577128, 577129, 577130, 577131, 577132, 577133,
577134, 577135, 577136, 577137, 577138, 577139, 577140, 577142,
577144, 577145, 577146, 577160, 577168, 577175, 577179, 577180,
577181, 577182, 577201, 577202, 577203, 577204, 577205, 577211,
577213, 577214, 577215, 577216, 577217, 577218, 577219, 577220,
577221, 577222, 577223, 577224, 577225, 577226, 577227, 577228,
577229, 577230, 577231, 577232, 577233, 577243, 577245, 577301,
577302, 577401, 577411, 577413, 577414, 577415, 577416, 577417,

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
577418, 577419, 577421, 577423, 577424, 577425, 577426, 577427,
577428, 577429, 577430, 577431, 577432, 577433, 577434, 577435,
577436, 577448, 577451, 577452, 577453, 577544, 577548, 577549,
577550, 577551 and 577552.
72 Nagpur I 1. Following Areas of Nagpur District:
(a) Area covered by Municipal limits of Nagpur city lying south of
interconnected Sections of National Highway/State
Highway/Internal Roads as under:
(i) Section of National Highway 6 from Wadi end till Variety
Square,
(ii) Section of National Highway 7 connecting Variety Square and
Panchsheel Square,
(iii) Sections of Internal Roads connecting Panchsheel Square
and Ashok Square via Dhantoli Police station and Baidyanath
Square,
(iv) Section of State Highway 9 from Ashok Square towards
Umrer.
(b) Parts of Nagpur (Rural) Tehsil adjoining Tehsils of Hingna,
Nagpur (Urban), Kamptee, Umrer and Kuhi of Nagpur District,
(c) Tehsils of Hingna, Umrer, Bhiwapur and Kuhi of Nagpur
District.
2. District of Wardha (Excluding Tehsils of Ashti, Arvi and Karanja),
and
3. Districts of Bhandara, Gondia, Chandrapur and Gadchiroli in the
73 Nagpur II 1. Following Areas of Nagpur District:
(a) Municipal limits of Nagpur city excluding the areas covered by
Nagpur-I
(b) Parts of Nagpur (Rural) Tehsil excluding the areas covered by
Nagpur-I.
(c) All other Tehsils of Nagpur District excluding the Tehsils
covered by Nagpur-I.
2. Tehsils of Ashti, Arvi and Karanja in Wardha District; and

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
3. Districts of Amravati, Yavatmal, Akola, Washim and Buldhana in
the State of Maharashtra.
74 Nashik Districts of Nashik, Dhule, Nandurbar, Jalgaon and Ahmednagar in the
75 Navi Mumbai The areas falling under following pin codes 400042, 400043, 400046,
400071, 400073 to 400076, 400078 to 400083, 400085, 400087,
400088, 400094, 400603, 400611, 400612,400708 in the State of
Maharashtra.
76 Noida Areas falling under the jurisdiction of New Okhla Industrial
Development Authority (NOIDA) in the District of Gautam Buddh
Nagar and area falling in district of Hapur in the state of Uttar Pradesh.
77 Palghar The areas falling under following pin codes : 401102, 401103, 401201
to 401203, 401205 to 401210, 401301 to 401306, 401401 to 401407,
401501 to 401506, 401601 to 401610, 401701 to 401703 in the State
of Maharashtra.
78 Panchkula Revenue Districts namely Panchkula, Panipat, Yamuna Nagar,
Ambala, Karnal, Kaithal and Kurukshetra in the State of Haryana.
79 Patna I Districts of Patna, Buxar, Kaimur (Bhabhua), Bhojpur, Rohtas, Arwal,
Jehanabad, Aurangabad, Gaya, Nawada, Nalanda, Sheikhpura,
Lakhisarai, Jamui, Munger, Banka and Bhagalpur in the State of Bihar.
80 Patna II Districts of Vaishali, Saran, Gopalganj, Muzaffarpur, West Champaran,
East Champaran, Sitamarhi, Sheohar, Madhubani, Darbhanga,
Supaul, Begusarai, Saharsa, Madhepura, Khagaria, Purnia, Araria,
Katihar, Kishanganj, Samastipur and Siwan in the State of Bihar.
81 Puducherry Union Territory of Puducherry including Karaikal, Mahe and Yanam.
82 Pune –I (i) Area of Junnar, Ambegaon, Khed, Shirur, Maval and
MulshiTalukas of Pune District; and
(ii) Part of Haveli Taluka of Pune district comprising of PIN Code
411001, 411006, 411012, 411013, 411014, 411015, 411017,
411018, 411019, 411026, 411027, 411031, 411032, 411033,
411034, 411035, 411036, 411039, 411044, 411047, 411057,
411061, 411062, 412101, 412109, 412110, 412201, 412202,
412216, 412207 and 412307; and

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
(iii) Area of PIN code 412202 falling in Haveli and Daund Talukas of
Pune District in the State of Maharashtra.
83 Pune II (i) Area of Velhe, Bhor, Purandhar, Baramati, Indapur Talukas of Pune
District; and
(ii) Part of Haveli Taluka of Pune District comprising of PIN code
numbers 411002, 411003, 411004, 411005, 411007, 411008,
411009, 411011, 411016, 411020, 411021, 411022, 411023,
411024, 411025, 411028, 411030, 411037, 411038, 411040,
411041, 411042, 411043, 411045, 411046, 411048, 411051,
411052, 411058, 411060, 412205 and 412308; and
(iii) Daund Taluka of Pune district except the area falling in PIN Code
number 412202; and
(iv) District of Solapurin the State of Maharashtra.
84 Raigarh The areas falling under following pin codes: 402101 to 402118,
402120, 402122, 402125, 402126, 402201 to 402210, 402301 to
402309, 402401 to 402406, 410101, 410102, 410201 to 410212,
410216 to 410222 and 415213 in the State of Maharashtra.
85 Raipur State of Chhattisgarh.
86 Rajkot Districts of Rajkot, Morbi, Jamnagar, and Devbhumi Dwarka in the
State of Gujarat.
located in the state of Gujarat and the Union territories of Daman and
Diu.
87 Ranchi Districts of Ranchi, Lohardaga, Simdega, Gumla, Khunti, Ramgarh,
Hazaribagh, Chatra, Palamu, Garhwa, Latehar, Bokaro, Giridih,
Koderma, Dhanbad, Deogarh, Jamtara, Pakur, Sahibganj, Godda and
Dumka in the State of Jharkhand.
88 Rangareddy Districts of Bhadradri, Jogulamba (Gadwal), Khammam,
Mahaboobnagar, Nagarkurnool, Nalgonda, Suryapet and Wanaparthy
and Rangareddy District (Ward Nos. 11 to 23, 25 and 104 to 110 of
Greater Hyderabad Municipal Corporation but excluding
Rajendranagar Mandal) in the State of Telangana.
89 Rohtak Districts namely Rohtak, Jhajjar, Bhiwani, Charkhi Dadri, Jind, Hisar,
Sirsa, Fatehabad and Sonepat in the State of Haryana.

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
90 Rourkela Districts of Anugul, Sundergarh, Sambalpur, Deogarh, Jharsuguda,
Subarnapur (Sonepur), Boudh, Bargarh, Bolangir, Keonjhar,
Mayurbhanjand Nuapada in the State of Odisha.
91 Salem Districts of Salem, Namakkal, Erode, Dharmapuri, Krishnagiri and
Dharampuram, Kangeyam Taluk and Uthukkuli Taluks in the district of
Tirupur in the State of Tamil Nadu.
92 Secunderabad Districts of Jangaon, Jayashankar, Mahboobabad, Warangal (Rural),
Warangal (Urban) and Yadadri and Ward Nos. 1 to 10, 81 to 88, 90
and 142 to 150 of Greater Hyderabad Municipal Corporation (falling in
Hyderabad, Rangareddy and Medchal Districts) along with Uppal,
Kapra, Medipally and Ghatkesar Mandals of Medchal District in the
State of Telangana.
93 Shillong State of Meghalaya.
94 Shimla State of Himachal Pradesh.
95 Siliguri State of Sikkim and Districts of Darjeeling, Kalimpong, Jalpaiguri,
Coochbehar, Alipurduar, Uttar Dinajpur, Dakshin Dinajpur and Malda
in the State of West Bengal.
96 Surat Districts of Surat, Navsari, Valsad, Dangs and Tapi in the State of
Gujarat.
97 Thane The areas falling under following pin codes: 400066, 400067, 400068,
400091, 400092, 400101, 400103, 400601, 400602, 400604, 400605,
400606, 400609, 400610, 400613, 400616, 401101, 401104 to 401107
in the State of Maharashtra.
98 Thane Rural The areas falling under following pin codes: 421001 to 421005,
421102, 421103,421201 to 421206, 421301, 421303, 421304, 421306,
421401 to 421403, 421501 to 421506, 421601 to 421605 in the State
of Maharashtra.
99 Thiruvananthap Districts of Thiruvananthapuram, Kollam, Pathanamthitta, Alappuzha
uram and Kottayam in the State of Kerala.
100 Tiruchirapalli Districts of Tiruchirapalli, Perambalur, Ariyalur, Karur, Pudukottai,
Thanjavur, Thiruvarur, Nagapattinam, Cuddalore, and D. Gudalur
village of Palayam Firka of Vedasandur Taluk of Dindigul District in the
State of Tamil Nadu.

Notification

No. Commissioner/
Commissioner
of Central Tax
(1) (2) (3)
101 Tirupati Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy Cuddapah
(Kadapa) and Kurnool in the State of Andhra Pradesh.
102 Udaipur Districts of Udaipur, Rajasamand, Bhilwara, Chittorgarh, Pratapgarh,
Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the State of
Rajasthan.
103 Ujjain Districts of Dhar, Khargone, Badwani, Khandwa, Burhanpur, Ratlam,
Mandsaur, Neemuch, Jhabua, Alirajpur, Ujjain, Agar Malwa, Shajapur
in the State of Madhya Pradesh.
104 Vadodara I Vadodara District (excluding Savli and Desar Taluka), Anand, Kheda
and Mahisagar Districts in the State of Gujarat
105 Vadodara II Districts of Panchmahal, Dahod, Chhota Udepur, Bharuch, Narmada
and Savli-Desar Taluka of Vadodara District in the State of Gujarat.
106 Varanasi Districts of Sonebhadra, Mirzapur, Varanasi, Chandauli, Ghazipur,
Ballia, Mau, Azamgarh, Deoria, Kushinagar, Gorakhpur, Maharajganj,
Sant Kabir Nagar and Siddharth Nagar in the State of Uttar Pradesh.
107 Visakhapatnam Districts of Srikakulam, Vizianagram, Visakhapatnam and East
Godavari in the State of Andhra Pradesh.
Table III
Jurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner of
Central Tax (Appeals)
Sl. Commissioner of Central Jurisdiction in terms of Principal
No. Tax (Appeals) and Additional Commissioner or Commissioner of Central Tax
Commissioner of Central Tax
(Appeals)
(1) (2) (3)
1 Ahmedabad Ahmedabad North, Ahmedabad South,
Gandhinagar
2 Allahabad Allahabad, Kanpur, Varanasi
3 Belgavi Belgavi, Mangalore
4 Bengaluru I Bengaluru East, Bengaluru South
5 Bengaluru II Bengaluru North, Bengaluru North West
6 Bhopal Bhopal, Jabalpur
7 Bhubaneswar Bhubaneswar, Rourkela

Notification
8 Chandigarh Chandigarh, Shimla

9 Chennai I Chennai North, Puducherry
10 Chennai II Chennai South, Chennai Outer
11 Coimbatore Coimbatore, Tiruchirapally, Madurai, Salem
12 Dehradun Dehradun
13 Delhi I Delhi North, Delhi East
14 Delhi II Delhi South, Delhi West
15 Goa Goa
16 Guntur Visakhapatnam, Guntur, Tirupati
17 Gurugram Gurugram, Faridabad
18 Commissioner (Appeals) Guwahati, Dibrugarh, Shillong, Itanagar, Dimapur,
Guwahati Imphal, Aizawl, Agartala
Additional Commissioner Guwahati, Dibrugarh, Itanagar
(Appeals) Guwahati
Additional Commissioner Shillong, Dimapur, Imphal, Aizawl, Agartala
(Appeals) Shillong
19 Hyderabad I Hyderabad, Rangareddy
20 Hyderabad II Medchal, Secunderabad
21 Indore Indore, Ujjain
22 Jaipur Jaipur, Alwar
23 Jammu Jammu
24 Jodhpur Jodhpur, Udaipur
25 Kochi Thiruvananthapuram ,Kochi, Kozhikode
26 Kolkata I Kolkata North, Kolkata South
27 Kolkata II Howrah, Haldia
28 Lucknow Lucknow, Agra
29 Ludhiana Ludhiana, Jalandhar
30 Meerut Meerut, Ghaziabad
31 Mumbai I Mumbai South
32 Mumbai II Mumbai East, Mumbai Central
33 Mumbai III Mumbai West, Palghar
34 Mysuru Mysuru, Bengaluru West
35 Nagpur Nagpur-I , Nagpur-II
36 Nashik Nashik, Aurangabad
37 Noida Noida , Gautam Buddh Nagar
38 Panchkula Panchkula, Rohtak

Notification
39 Patna Patna-I ,Patna-II

40 Pune-I Pune-I , Kolhapur
41 Pune-II Pune-II
42 Raigarh Raigarh, Navi Mumbai, Belapur
43 Raipur Raipur
44 Rajkot Rajkot, Bhavnagar, Kutch (Gandhidham)
45 Ranchi Ranchi, Jamshedpur
46 Siliguri Siliguri, Bolpur
47 Surat Surat, Daman
48 Thane Thane, Thane Rural, Bhiwandi
49 Vadodara Vadodara-I, Vadodara-II
Table IV
Jurisdiction of Commissioner of Central Tax (Audit)
Sl. Commissioner of Jurisdiction in terms of Principal Commissioner
No. Central Tax (Audit) or Commissioner of Central Tax
(1) (2) (3)

1 Ahmedabad Ahmedabad North, Ahmedabad South, Gandhinagar
2 Belgavi Belgavi, Mangalore
3 Bengaluru I Bengaluru East, Bengaluru South
4 Bengaluru II Bengaluru North, Bengaluru North West
5 Bhopal Bhopal, Jabalpur
6 Bhubaneswar Bhubaneswar, Rourkela
7 Chandigarh Chandigarh, Shimla
8 Chennai I Chennai North, Puducherry
9 Chennai II Chennai South, Chennai Outer
10 Coimbatore Coimbatore, Tiruchirapally, Madurai, Salem
11 Dehradun Dehradun
12 Delhi I Delhi North, Delhi East
13 Delhi II Delhi South, Delhi West
14 Durgapur Siliguri, Bolpur
15 Guntur Visakhapatnam, Guntur, Tirupati
16 Gurugram Gurugram, Faridabad
17 Hyderabad I Hyderabad, Rangareddy
18 Hyderabad II Medchal, Secunderabad

Notification
19 Indore Indore, Ujjain

20 Jaipur Jaipur, Alwar
21 Jammu Jammu
22 Jodhpur, Jodhpur, Udaipur
23 Kanpur Kanpur, Allahabad, Varanasi
24 Kochi Thiruvananthapuram, Kochi, Kozhikode
25 Kolkata I Kolkata North, Kolkata South
26 Kolkata II Howrah, Haldia
27 Lucknow Lucknow, Agra
28 Ludhiana Ludhiana, Jalandhar
29 Meerut Meerut, Ghaziabad
30 Mumbai I Mumbai South
31 Mumbai II Mumbai East, Mumbai Central
32 Mumbai III Mumbai West, Palghar
33 Mysuru Mysuru, Bengaluru West
34 Nagpur Nagpur-I , Nagpur-II
35 Nashik Nashik, Aurangabad
36 Noida Noida , Gautam Buddh Nagar
37 Panchkula Panchkula, Rohtak
38 Patna Patna-I ,Patna-II
39 Pune-I Pune-I , Kolhapur
40 Pune-II Pune-II, Goa
41 Raigarh Raigarh, Navi Mumbai, Belapur
42 Raipur Raipur
43 Rajkot Rajkot, Bhavnagar, Kutch (Gandhidham)
44 Ranchi Ranchi, Jamshedpur
45 Shillong Shillong, Guwahati, Dibrugarh, Itanagar, Dimapur,
Imphal, Aizawl, Agartala
46 Surat Surat, Daman
47 Thane Thane, Thane Rural, Bhiwandi
48 Vadodara Vadodara-I, Vadodara-II
6. This notification shall come into force on the 22nd day of June, 2017.
[F.No 349/52/2017-GST]
(Dr. Sreeparvathy S. L.)


Notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION

3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE

G.S.R.….(E).- In exercise of the powers conferred by section 146 of the

Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby notifies
www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating
registration, payment of tax, furnishing of returns, computation and settlement of integrated
tax and electronic way bill.
Explanation.- For the purposes of this notification, “www.gst.gov.in” means the website
managed by the Goods and Services Tax Network, a company incorporated under the
provisions of section 8 of the Companies Act, 2013 (18 of 2013).
[F. No. 349/72/2017-GST]

Notification

SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies the
persons who are only engaged in making supplies of taxable goods or services or both, the
total tax on which is liable to be paid on reverse charge basis by the recipient of such goods
or services or both under sub-section (3) of section 9 of the said Act as the category of
persons exempted from obtaining registration under the aforesaid Act.
[F. No. 349/72/2017-GST]

Notification

SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE

G.S.R. (E).- In exercise of the powers conferred by sub-rule (1) of rule 26 of the Central
Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Central
Board of Excise and Customs hereby notifies the following modes of verification, for the
purpose of the said rule, namely:-
(i) Aadhaar based Electronic Verification Code (EVC);
(ii) Electronic verification code generated through net banking login on the common
portal;
(iii) Electronic verification code generated on the common portal *
Provided that where the mode of authentication of any document is through any of the
aforesaid modes, such verification shall be done within two days of furnishing the documents.
[F. No. 349/72/2017-GST]
* Substituted vide Notification No. 11/2017- Central Tax dt 28-06-2017

Notification
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF

INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
G.S.R. (E).- 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), the Central Government, on the recommendations of the Council, hereby
prescribes that an eligible registered person, whose aggregate turnover in the preceding
financial year did not exceed seventy five lakh rupees@, may opt to pay, in lieu of the
central tax payable by him, an amount calculated at the rate of,––
(i) one & per cent. of the turnover in State in case of a manufacturer,
(ii) two and a half per cent. of the turnover in State in case of persons engaged in making
supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and
(iii) half per cent. of the turnover$: in State in case of other suppliers
Provided that the aggregate turnover in the preceding financial year shall be fifty lakh rupees
# in the case of an eligible registered person, registered under section 25 of the said Act, in
any following States, namely: -
(i) Arunachal Pradesh,
(ii) Assam,
(iii) Manipur,
(iv) Meghalaya,
(v) Mizoram,
(vi) Nagaland,
(vii) Sikkim,
(viii) Tripura,
(ix) Himachal Pradesh:
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

Notification
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:
TABLE
S. Tariff item, sub- Description

No. heading, heading
or Chapter
(1) (2) (3)
1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.
2. 2106 90 20 Pan masala
3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes
Explanation. –
1 In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean
respectively a tariff item, sub-heading, 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 (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.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
@ Substituted to one crore rupees vide Notification No. 46/2017- Central Tax dt 13-10-2017
# Substituted to seventy-five lakh rupees vide Notification No. 46/2017- Central Tax dt 13-
10-2017
& Substituted to half per cent vide Notification No. 1/2018- Central Tax dt. 01-01-2018
$Substituted to half per cent. of the turnover of taxable supplies of goods vide
Notification No. 1/2018- Central Tax dt. 01-01-2018

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance

7 Ashadha, 1939 Saka
appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to
21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to
sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the
said Act, shall come into force.
[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy S.L.)


Notification

3, SUB-SECTION (i)]
Government of India
Ministry of Finance

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Central Goods and Services
Tax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of the
Council, hereby notifies that a registered person having annual turnover in the preceding
financial year as specified in column (2) of the Table below shall mention the digits of
Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in
column (3) of the said Table, in a tax invoice issued by him under the said rules.
Table
Serial Number Annual Turnover in the preceding Number of Digits of HSN
Financial Year Code
(1) (2) (3)
1. Upto rupees one crore fifty lakhs Nil
2. more than rupees one crore fifty lakhs and 2
upto rupees five crores
3. more than rupees five crores 4
2. This notification shall come into force from the 1 st day of July, 2017.
[F. No.349/72/2017-GST]


Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance

G.S.R. …..(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 50,
sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act,
2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby
fixes the rate of interest per annum, for the purposes of the sections as specified in column (2)
of the Table below, as mentioned in the corresponding entry in column (3) of the said Table.
Table
Serial Number Section Rate of interest
(in per cent)
(1) (2) (3)
1. Sub-section (1) of section 50 18
2. sub-section (3) of section 50 24
3. sub-section (12) of section 54 6
4. section 56 6
5. proviso to section 56 9
2. This notification shall come into force from the 1 st day of July, 2017.
[F. No.349/72/2017-GST]


Notification

3, SUB-SECTION (i)]
Government of India
Ministry of Finance
New Delhi, the 1st July, 2017

G.S.R (E).- In exercise of the powers conferred under section 3 read with section 5 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby
appoints the officers in the Directorate General of Goods and Services Tax Intelligence,
Directorate General of Goods and Services Tax and Directorate General of Audit as specified
in column (2) of the Table below, as central tax officers and invests them with all the powers
under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services
Tax Act, 2017 and the rules made there under, throughout the territory of India, as are
exercisable by the central tax officers of the corresponding rank as specified in column (3) of
the said Table, namely:-
TABLE
Sl. No. Officers Officers whose powers are
to be exercised
(1) (2) (3)
1. Principal Director General, Goods and Services Principal Chief
Tax Intelligence or Principal Director General, Commissioner
Goods and Services Tax
2. Director General, Audit Chief Commissioner
3. Principal Additional Director General, Goods and Principal Commissioner
Services Tax Intelligence or Principal Additional
Director General, Goods and Services Tax or
Principal Additional Director General, Audit
4. Additional Director General, Goods and Services Commissioner
Tax Intelligence or Additional Director General,

Notification
Goods and Services Tax or Additional Director

General, Audit
5. Additional Director, Goods and Services Tax Additional Commissioner
Intelligence or Additional Director, Goods and
Services Tax or Additional Director, Audit
6. Joint Director, Goods and Services Tax Intelligence Joint Commissioner
or Joint Director, Goods and Services Tax or Joint
Director, Audit
7. Deputy/Assistant Director, Goods and Services Tax Deputy Commissioner or
Intelligence or Deputy/Assistant Director, Goods Assistant Commissioner
and Services Tax or Deputy/Assistant Director,
Audit
8. Senior Intelligence Officer, Goods and Services Superintendent
Tax Intelligence or Superintendent, Goods and
Services Tax or Superintendent, Audit
9. Intelligence Officer, Goods and Services Tax Inspector
Intelligence or Inspector, Goods and Services Tax
or Inspector, Audit
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F. No. 349/52/2017-GST]


Notification

3, SUBSECTION (i)]
Government of India
Ministry of Finance
New Delhi, the 7th July, 2017
G.S.R… ( )E.:- In exercise of the powers conferred by sub-rule (5) of rule 96A of the Central
Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby
specifies the conditions and safeguards for the registered person who intends to supply goods
or services for export without payment of integrated tax, for furnishing a Letter of Undertaking
in place of a Bond.
i. The following registered person shall be eligible for submission of Letter of Undertaking
in place of a bond:-
(a) a status holder as specified in paragraph 5 of the Foreign Trade Policy 2015-
2020; or
(b) who has received the due foreign inward remittances amounting to a minimum of
10% of the export turnover, which should not be less than one crore rupees, in
the preceding financial year,
and he has not been prosecuted for any offence under the Central Goods and Services Tax
Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax
evaded exceeds two hundred and fifty lakh rupees.
ii. The Letter of Undertaking shall be furnished in duplicate for a financial year in the
annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods
and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing
Director or the Company Secretary or the proprietor or by a person duly authorised by such
working partner or Board of Directors of such company or proprietor on the letter head of the
registered person.
[F. No. 349/74/2017 – GST]


Notification

3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Corrigendum

G.S.R. (E).:- In the notification of the Government of India, in the Ministry of Finance,
Department of Revenue, No.16/2017-Central Tax , dated the 7th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 848(E),
dated the 7th July, 2017-
in line 6, for “paragraph 5” read “paragraphs 3.20 and 3.21”.
[F.No 349/74/2017-GST(Pt)]
-sd-

Notification

3, SUB-SECTION (I)]
Government of India
Ministry of Finance
Notification No.28 /2017 - Central Tax

New Delhi, the 01st September, 2017
G.S.R. ( )E.:- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby waives the late fee payable under section 47 of the said Act, for all registered
persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the
due date.
[F. No. 349/74/2017-GST(Pt.)]
-sd-

Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance Department of Revenue
Notification No. 32/2017 - Central Tax
New Delhi, the 15th September, 2017
G.S.R. (E).—In exercise of the powers conferred by sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby specifies the casual taxable persons making taxable
supplies of handicraft goods as the category of persons exempted from obtaining registration
under the aforesaid Act:
Provided that the aggregate value of such supplies, to be computed on all India basis,
does not exceed an amount of twenty lakh rupees in a financial year:
Provided further that the aggregate value of such supplies, to be computed on all India
basis, does not exceed an amount of ten lakh rupees in case of Special Category States,
other than the State of Jammu and Kashmir.
2. The casual taxable persons mentioned in the preceding paragraph shall obtain a
Permanent Account Number and generate an e-way bill in accordance with the provisions of
rule 138 of the Central Goods and Services Tax Rules, 2017.
3. The above exemption shall be available to such persons who are making inter-State
taxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017 -
Integrated Tax dated the 14th September, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th
September, 2017.
4. Explanation - For the purposes of this notification, the expression "handicraft goods"
means the products mentioned in column (2) of the Table below and the Harmonized System
of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said
Table, when made by the craftsmen predominantly by hand even though some machinery may
also be used in the process:-

Notification
TABLE
Sl. No. Products HSN Code

(1) (2) (3)
1. Leather articles (including bags, purses, saddlery, harness, 4201, 4202, 4203
garments)
2. Carved wood products (including boxes, inlay work, cases, 4415, 4416
casks)
3. Carved wood products (including table and kitchenware) 4419
4. Carved wood products 4420
5. Wood turning and lacquer ware 4421
6. Bamboo products [decorative and utility items] 46
7. Grass, leaf and reed and fibre products, mats, pouches, 4601, 4602
wallets
8. Paper mache articles 4823
9. Textile (handloom products), Handmade shawls, stoles including 50, 58, 61,
and scarves# 62, 63
10. Textiles hand printing 50, 52, 54
11. Zari thread 5605
12. Carpet, rugs and durries 57
13. Textiles hand embroidery 58
14. Theatre costumes 61, 62, 63
15. Coir products (including mats, mattresses) 5705, 9404
16. Leather footwear 6403, 6405
17. Carved stone products (including statues, statuettes, figures 6802
of animals, writing sets, ashtray, candle stand)
18. Stones inlay work 68
19. Pottery and clay products, including terracotta 6901, 6909, 6911,
6912, 6913, 6914
20. Metal table and kitchen ware (copper, brass ware) 7418
21. Metal statues, images/statues vases, urns and crosses of 8306
the type used for decoration of metals of chapters 73 and 74
22. Metal bidriware 8306

Notification
23. Musical instruments 92

24. Horn and bone products 96
25. Conch shell crafts 96
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys 9503
28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97
29 Chain stitch # Any chapter
30 Crewel, namda, gabba# Any chapter
31 Wicker willow products# Any chapter
32 Toran# Any chapter
33 Articles made of shola# Any chapter".
[F. No. 349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy. S.L.)

# Inserted vide Notification No. 38/2017- Central tax dt 13-10-2017

Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance
G.S.R ... (E).— In exercise of the powers conferred by sub-section (3) of section 1 of the
appoints the 18t day of September, 2017 as the date on which the provisions of sub-section
(1) of section 51 of the said Act shall come into force with respect to persons specified under
clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified
below under clause (d) of sub-section (1) of section 51 of the said Act, namely:-
.......... (a) an authority or a board or any other body, -
.......... (i) set up by an Act of Parliament or a State Legislature; or
.......... (ii) established by any Government,
with fifty-one percent or more participation by way of equity or control, to carry
out any function;
(b) society established by the Central Government or the State Government or a
Local Authority under the Societies Registration Act, 1860 (21 of 1860);
(c) public sector undertakings:
Provided that the said persons shall be liable to deduct tax from the payment made or
credited to the supplier of taxable goods or services or both with effect from a date to be
notified subsequently, on the recommendations of the Council, by the Central Government.
[F. No. 349/58/2017-GST(Pt.)]


Notification

SUB-SECTION (I)]
Government of India
New Delhi, 15th September, 2017
G.S.R ......... (E).— In exercise of the powers conferred by section 168 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods
and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated the 08th August,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
G.S.R. number 997 (E), the Commissioner, on the recommendations of the Council, hereby
specifies that the return for the month as specified in column (2) of the Table below shall be
furnished in FORM GSTR-3B electronically through the common portal on or before the last
dates as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No. Month Last Date for filing of return in FORM GSTR-3B
(1) (2) (3)
1. August, 2017 20thSeptember, 2017
2. September, 2017 20thOctober, 2017.
3. October, 2017 20th November, 2017
4. November, 2017 20th December, 2017.
5. December, 2017 20th January, 2018
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every
registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of
section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any

Notification
other amount payable under the said Act by debiting the electronic cash ledger or electronic
credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the
said Table, on which he is required to furnish the said return.
[F. No.349 /74 /2017-GST (Pt.)]


Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance (Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 37 /2017 - Central Tax
New Delhi, the 4th October, 2017
G.S.R....(E).- In exercise of the powers conferred by section 54 of the Central Goods and
Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017,
sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in
supersession of notification No. 16/2017-Central Tax, dated the 7th July, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 848
(E), dated the 7th July, 2017 except as respects things done or omitted to be done before such
supersession, the Central Board of Excise and Customs hereby specifies conditions and
safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person
who intends to supply goods or services for export without payment of integrated tax -
(i) all registered persons who intend to supply goods or services for export without
payment of integrated tax shall be eligible to furnish a Letter of Undertaking in
place of a bond except those who have been prosecuted for any offence under
the Central Goods and Services Tax Act, 2017 (12 of 2017) or the Integrated
Goods and Services Tax Act, 2017 (13 of 2017) or any of the existing laws in
force in a case where the amount of tax evaded exceeds two hundred and fifty
lakh rupees;
(ii) the Letter of Undertaking shall be furnished on the letter head of the
registered person, in duplicate, for a financial year in the annexure to FORM
GST RFD - 11 referred to in sub-rule (1) of rule 96A of the Central Goods and
Services Tax Rules, 2017 and it shall be executed by the working partner, the
Managing Director or the Company Secretary or the proprietor or by a person
duly authorised by such working partner or Board of Directors of such company
or proprietor;
(iii) where the registered person fails to pay the tax due along with interest, as
specified under sub-rule (1) of rule 96A of Central Goods and Services Tax
Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said
sub-rule, the facility of export without payment of integrated tax will be deemed

Notification
to have been withdrawn and if the amount mentioned in the said sub-rule is
paid, the facility of export without payment of integrated tax shall be restored.
2. The provisions of this notification shall mutatis mutandis apply in respect of zero-rated
supply of goods or services or both made by a registered person (including a Special
Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone
developer or Special Economic Zone unit without payment of integrated tax.
[F. No. 349/74/2017-GST (Pt.) Vol.-II]
(Rohan)

Notification

SUB-SECTION (I)]
Government of India
G.S.R....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the
"CGST Act"), on the recommendations of the Council, the Central Government hereby
specifies that the officers appointed under the respective State Goods and Services Tax Act,
2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this
notification referred to as "the said Acts") who are authorized to be the proper officers for the
purposes of section 54 or section 55 of the said Acts (hereafter in this notification referred to
as "the said officers") by the Commissioner of the said Acts, shall act as proper officers for the
purpose of sanction of refund under section 54 or section 55 of the CGST Act read with the
rules made thereunder except rule 96 of the Central Goods and Services Tax Rules, 2017, in
respect of a registered person located in the territorial jurisdiction of the said officers who
applies for the sanction of refund to the said officers.
[F. No.349/74/2017-GST(Pt.)]


Notification

SUB-SECTION (I)]
Government of India
G.S.R. ...(E).- 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 person whose aggregate turnover in the preceding financial year did not exceed
one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year
in which such person has obtained registration is likely to be less than one crore and fifty lakh
rupees and who did not opt for the composition levy under section 10 of the said Act as the
class of persons who shall pay the central tax on the outward supply of goods at the time of
supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in
the situations attracting the provisions of section 14 of the said Act, and shall accordingly
furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made
thereunder and the period prescribed for the payment of tax by such class of registered
persons shall be such as specified in the said Act.
[F. No. 349/74/2017-GST (Pt.)]


Notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3,

SUB-SECTION (i)]

G.S.R. (E).- In exercise of the powers conferred by section 147 of the Central Goods and
Council, hereby notifies the supplies of goods listed in column (2) of the Table below as
deemed exports, namely:-
S.No. Table Description of supply

(1) (2)
1. Supply of goods by a registered person against Advance Authorisation
2. Supply of capital goods by a registered person against Export Promotion Capital
Goods Authorisation
3. Supply of goods by a registered person to Export Oriented Unit
4. Supply of gold by a bank or Public Sector Undertaking specified in the notification
No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance
Authorisation.
Explanation -
For the purposes of this notification, -
1. "Advance Authorisation" means an authorisation issued by the Director General of
Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or
domestic procurement of inputs on pre-import basis for physical exports.
2. Export Promotion Capital Goods Authorisation means an authorisation issued by the
Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-
20 for import of capital goods for physical exports.

Notification
3. "Export Oriented Unit" means an Export Oriented Unit or Electronic Hardware

Technology Park Unit or Software Technology Park Unit or Bio-Technology Park Unit
approved in accordance with the provisions of Chapter 6 of the Foreign Trade Policy
2015-20.
[F.No. 349/58/2017-GST(Pt)]
(Gunjan Kumar Verma)


Notification

SUB-SECTION (i)]
Government of India

G.S.R. (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the
Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax,
dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October, 2017, the Central
Government hereby notifies the following, as detailed in column (2) of the Table below, as
evidences which are required to be produced by the supplier of deemed export supplies for
claiming refund, namely:-
Table
S.No. Evidence
(1) (2)
1. Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder
or Export Promotion Capital Goods Authorisation holder, as the case may be, that the
said deemed export supplies have been received by the said Advance Authorisation
or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice
under which such supplies have been made by the supplier, duly signed by the
recipient Export Oriented Unit that said deemed export supplies have been received
by it.
2. An undertaking by the recipient of deemed export supplies that no input tax credit on
such supplies has been availed of by him.
3. An undertaking by the recipient of deemed export supplies that he shall not claim the
refund in respect of such supplies and the supplier may claim the refund.
[F.No. 349/58/2017-GST(Pt)]
(Gunjan Kumar Verma)


Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance

G.S.R. (E):- In exercise of the powers conferred by section 128 of the Central Goods and
Council, hereby waives the late fee payable under section 47 of the said Act, for all registered
persons who failed to furnish the return in FORM GSTR-3B for the months of August and
September, 2017 by the due date.
[F. No. 349/74/2017-GST(Pt.)]


Notification

SUB-SECTION (I)]
Government of India
G.S.R .......(E). In pursuance of section 168 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of
the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the
following amendments in the notification number 44/2017-Central Tax, dated the 13th
October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section
(i), vide number G.S.R. 1258 (E), dated the 13th October, 2017, namely:-
In the said notification, for the words, figures and letters "the 31st day of October, 2017", the
words, figures and letters "the 30th day of November, 2017"shall be substituted.
[F. No.349/58/2017-GST(Pt.II)]

Under Secretary to Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, sub-section (i) vide notification No. 44/2017-Central Tax, dated the 13th October, 2017,
published vide number G.S.R. 1258 (E), dated the 13th October, 2017.

Notification

SUB-SECTION (I)]
Government of India
New Delhi, the 15th November, 2017

G.S.R ......... (E):- In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and
Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby
specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the
Table shall be furnished electronically through the common portal, on or before the last date
as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl No. Month Last date for filing of return in FORM GSTR-3B

(1) (2) (3)
1. January, 2018 20th February, 2018
2. February, 2018 20th March, 2018
3. March, 2018 20th April, 2018
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every
registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of
section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any
other amount payable under the said Act by debiting the electronic cash ledger or electronic
credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of
the said Table, on which he is required to furnish the said return.
[F. No.349/58/2017-GST (Pt)]


Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance

G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and
Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in
the preceding financial year or the current financial year, as the class of registered persons
who shall follow the special procedure as detailed below for furnishing the details of outward
supply of goods or services or both.
2. The said persons shall furnish the details of outward supply of goods or services or both
in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till
the time period as specified in the corresponding entry in column (3) of the said Table,
namely: -
Table
Sl No. Quarter for which the details in Time period for furnishing the details in
(1) FORM GSTR-1 are furnished FORM GSTR-1
(2) (3)
1 July - September, 2017 31st December, 2017
2 October - December, 2017 15th February, 2018
3 January - March, 2018 30th April, 2018
3. The special procedure or extension of the time limit for furnishing the details or return,
as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of
the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the
Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]


Notification

SUB-SECTION (I)]
Government of India
G.S.R. (E):— In exercise of the powers conferred by the second proviso to sub-section (1) of
section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the Act) and in supersession of notification
No. 30/2017 - Central Tax dated the 11th September, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1144 (E), dated the 11th
September, 2017, except as respects things done or omitted to be done before such
supersession, the Commissioner, on the recommendations of the Council, hereby extends the
time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1)
of section 37 of the Act for the months as specified in column (2) of the Table, by such class of
registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding
financial year or the current financial year, till the time period as specified in the corresponding
entry in column (3) of the said Table, namely:-
Table
Sl No. Months for which the details in Time period for furnishing the details in FORM
FORM GSTR-1 are furnished GSTR-1
(1) (2) (3)
1 July - October, 2017 31 December, 2017
st
2 November, 2017 10th January, 2018

3 December, 2017 10th February, 2018
4 January, 2018 10th March, 2018
5 February, 2018 10th April, 2018
6 March, 2018 10th May, 2018
2. The extension of the time limit for furnishing the details or return, as the case may be, under
sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of
July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]


Notification

SUB-SECTION
Government of India

G.S.R. (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government hereby makes the following amendments in the notification of the Government of
India in the Ministry of Finance, Department of Revenue No. 41/2017-Central Tax, dated the
13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 1255(E), dated the 13th October, 2017, namely:-
In the said notification, for the words, figures and letters "the 15th day of November, 2017", the
words, figures and letters "the 24thday of December, 2017" shall be substituted.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Note: The principal notification No.41/2017-Central Tax, dated the 13th October, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 1255 (E), dated the 13th October, 2017.

Notification

SUB-SECTION (I)]
Government of India
G.S.R. (E): ---------- In exercise of the powers conferred by sub-section (6) of section 39 read
with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in
this notification referred to as the said Act), the Commissioner hereby extends the time limit
for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under sub-
section (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services
Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017 and October,
2017 till the 11th day of December, 2017.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)

Notification

SUB-SECTION (I)]
Government of India
G.S.R. (E):— In exercise of the powers conferred by sub-section (6) of section 39 read with
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of
the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of
notification No. 42/2017-Central Tax, dated the 13th October, 2017, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1256 (E), dated
the 13th October, 2017, except as respects things done or omitted to be done before such
supersession, the Commissioner, hereby extends the time limit for furnishing the return in
FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October,
2017 by a person supplying online information and database access or retrieval services from
a place outside India to a non-taxable online recipient referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services
Tax Rules, 2017, till the 15th day of December, 2017.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)

Notification

SUB-SECTION (I)]
Government of India

G.S.R. (E):— In exercise of the powers conferred by sub-section (6) of section 39 read with
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter
referred to as the said Act) and in supersession of notification No. 43/2017-Central Tax, dated
the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 1257 (E), dated the 13th October, 2017, except as respects
things done or omitted to be done before such supersession, the Commissioner hereby
extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-
6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods
and Services Tax Rules, 2017 for the month of July, 2017 till the 31st day of December, 2017.
2. The extension of the time limit for furnishing the return under sub-section (4) of section
39 of the said Act for the month of August, 2017, September, 2017 and October, 2017 shall be
subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)

Notification

3, SUB-SECTION (I)]
Government of India
G.S.R. (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the
Central Government hereby makes the following amendments in the notification of the
Government of India in the Ministry of Finance, Department of Revenue No. 53/2017-Central
Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017,
namely:-
In the said notification, for the words, figures and letters "the 30th day of November, 2017", the
words, figures and letters "the 31st day of December, 2017" shall be substituted.
[F. No. 349/58/2017-GST(Pt)]

published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 1346 (E), dated the 28th October, 2017.

Notification

SUB-SECTION (I)]
Government of India
G.S.R (E):- In exercise of the powers conferred by section 128 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 waives the amount
of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B
for the month of October, 2017 onwards by the due date under section 47 of the said Act,
which is in excess of an amount of twenty five rupees for every day during which such failure
continues:
Provided that where the total amount of central tax payable in the said return is nil, the amount
of late fee payable by such registered person for failure to furnish the said return for the month
of October, 2017 onwards by the due date under section 47 of the said Act shall stand waived
to the extent which is in excess of an amount of ten rupees for every day during which such
failure continues.
[F. No. 349/58/2017-GST(Pt)]


Notification

SUB-SECTION (I)]
Government of India
G.S.R (E).— In exercise of the powers conferred by sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
to as the said Act), the Central Government, on the recommendations of the Council, hereby
specifies the persons making supplies of services, other than supplies specified under sub-
section (5) of section 9 of the said Act through an electronic commerce operator who is
required to collect tax at source under section 52 of the said Act, and having an aggregate
turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in
a financial year, as the category of persons exempted from obtaining registration under the
said Act:
Provided that the aggregate value of such supplies, to be computed on all India basis, should
not exceed an amount of ten lakh rupees in case of "special category States" as specified in
sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu
and Kashmir.
[F. No.349/58/2017-GST(Pt)]


Notification

SUB-SECTION (I)]
Government of India
G.S.R. (E):— 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)
and in supercession of notification No. 40/2017-Central Tax, dated the 13th October, 2017,
G.S.R.1254(E), dated the 13th October, 2017, except as respects things done or omitted to be
done before such supercession, the Central Government, on the recommendations of the
Council, hereby notifies the registered person who did not opt for the composition levy under
section 10 of the said Act as the class of persons who shall pay the central tax on the outward
supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12
of the said Act including in the situations attracting the provisions of section 14 of the said Act,
and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said
Act and the rules made thereunder and the period prescribed for the payment of tax by such
class of registered persons shall be such as specified in the said Act.
[F. No. 349/58/2017-GST(Pt)]
(Dr.Sreeparvathy S.L.)
G.S.R. 1254(E), dated the 13th October, 2017.

Notification

3, SUB-SECTION (I)]
Government of India
Ministry of Finance
New Delhi, the 29th December, 2017
G.S.R……(E):- In exercise of the powers conferred by section 128 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 waives the amount
of late fee payable under section 47 of the said Act, by any registered person for failure to
furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of
twenty five rupees for every day during which such failure continues:
Provided that where the total amount payable in lieu of central tax in the said return is nil, the
amount of late fee payable under section 47 of the said Act, by any registered person for
failure to furnish the said return by the due date shall stand waived to the extent which is in
excess of an amount of ten rupees for every day during which such failure continues.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)

Notification

3, SUB-SECTION (I)]
Government of India
Ministry of Finance
New Delhi, the 29thDecember, 2017
G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of
February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of
notification No. 27/2017 – Central Tax dated the 30th August, 2017, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated
the 30th August, 2017, shall come into force.
[F. No.349/58/2017-GST(Pt)]
(Ruchi Bisht)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No.2/2017-Central Tax (Rate)
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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, the description of which is specified
in column (3) of the Schedule appended to this notification, 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 Schedule, from the whole of the central tax leviable thereon under
section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).
Schedule
S. Chapter / Description of Goods
No. Heading /
Sub-heading
/ Tariff item
(1) (2) (3)
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus,
ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0203, 0204, All goods, fresh or chilled
0205, 0206,
0207, 0208,
0209 @
Notification

No. Heading /
Sub-heading
/ Tariff item
9. 0202, 0203, All goods [other than fresh or chilled] other than those put up in unit
0204, 0205, container and, -
0206, 0207, (a) bearing a registered brand name; or
0208, 0209, (b) bearing a brand name on which an actionable claim or
0210@ enforceable right in a court of law is available [other than those
where any actionable claim or enforceable right in respect of
such brand name has been foregone voluntarily], subject to the
conditions as in the ANNEXURE I ]
Serial No. 10 to 17 deleted vide Notification No. 42/2017- CT(Rate) dated 14.11.2017
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or
in frozen state [other than goods falling under Chapter 3 and
attracting 2.5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of
heading 0304
21. 0304, 0306, All goods, fresh or chilled
0307, 0308@
22. 0303, 0304, All goods [other than fresh or chilled] and other than those put up in
0305, 0306, unit container and, -
0307, 0308@ (a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or
enforceable right in a court of law is available [other than those
conditions as in the ANNEXURE I ],
Serial No. 23 to 24 deleted vide Notification No. 42/2017- CT(Rate) dated 14.11.2017
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and
cream, not concentrated nor containing added sugar or other
sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, “other than those put up in unit container and,-
(a) bearing a registered brand name; or
1054 CGST Rates

Notification

No. Heading /
Sub-heading
/ Tariff item
such brand name has been foregone voluntarily, subject to the
conditions as in the ANNEXURE I]”, shall be substituted;*
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than those put up in unit container and,-
conditions as in the ANNEXURE I]” *
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of
human hair
30A 504 All goods, fresh or chilled@
30B 504 All goods [other than fresh or chilled] other than those put up in unit
container and, -
conditions as in the ANNEXURE I ] @
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or gelatinised;
powder and waste of these products
32. 0507 90 All goods i.e. Hoof meal; horn
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
CGST Rates 1055

Notification

No. Heading /
Sub-heading
/ Tariff item
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh
or chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or
chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water),
frozen, other than those put up in unit container and, -
conditions as in the ANNEXURE I] @
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or
split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
Chilled, dried@; sago pith.
46A 0714 Manioc, arrow root, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, frozen,
whether or not sliced or in the form of pellets other than those put up
in unit container and,
1056 CGST Rates

Notification

No. Heading /
Sub-heading
/ Tariff item
conditions as in the ANNEXURE I] @
46B 08 Dried makhana, whether or not shelled or peeled [other than those
put up in unit container and,-
where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily], subject to the conditions
as in the ANNEXURE I] @
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and
mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas); clementines, wilkings and similar citrus hybrids,
Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum)
and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes,
fresh.
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries
and loganberries, black, white or red currants and gooseberries,
cranberries, bilberries and other fruits of the genus vaccinium, Kiwi
fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota
(chico), Custard-apple (ata), Bore, Lichi, fresh.
CGST Rates 1057

Notification

No. Heading /
Sub-heading
/ Tariff item
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form

65. 1001 Wheat and meslin [other than those put up in unit container and,-
66. 1002 Rye [other than those put up in unit container and,-
conditions as in the ANNEXURE I]”
67. 1003 Barley [other than those put up in unit container and,-
68. 1004 Oats [other than those put up in unit container and,-
1058 CGST Rates

Notification

No. Heading /
Sub-heading
/ Tariff item
where any actionable claim or enforceable right in respect of such
brand name has been foregone voluntarily, subject to the conditions
as in the ANNEXURE I]” *
69. 1005 Maize (corn) [other than those put up in unit container and,-
70. 1006 Rice [other than those put up in unit container and,-
71. 1007 Grain sorghum [other than those put up in unit container and,-
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar,
Bajra, Ragi] [other than those put up in unit container and,-
CGST Rates 1059

Notification

No. Heading /
Sub-heading
/ Tariff item
73. 1101 Wheat or meslin flour [other than those put up in unit container and,-
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
flour, etc.] [other than those put up in unit container and,-
75. 1103 Cereal groats, meal and pellets [other than those put up in unit
container and,-
76. 1104 Cereal grains hulled
77. 1105 Flour, powder, flakes, granules or pellets of potatoes@ [other than
those put up in unit container and,-
1060 CGST Rates

Notification

No. Heading /
Sub-heading
/ Tariff item
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products
of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than
those put up in unit container and,-
conditions as in the ANNEXURE I]” *]
78A. 1106-1010 Guar meal@
80. 1201 Soya beans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not
shelled or broken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels,
cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds,
Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds,
Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of
seed quality.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
87A. 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets@
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar
CGST Rates 1061

Notification

No. Heading /
Sub-heading
/ Tariff item
cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped,
ground, pressed or in the form of pellets
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,
sainfoin, forage kale, lupines, vetches and similar forage products,
whether or not in the form of pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
93A 1404 90 60 coconut shell, unworked @
94. 1701 or Jaggery of all types including Cane Jaggery (gur) and Palmyra
1702 Jaggery; Khandsari Sugar @
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as khoi,
parched paddy or rice coated with sugar or gur, commonly known as
Murki
96. 1905 Pappad, by whatever name it is known, except when served for
consumption
97. 1905 Bread (branded or otherwise), except when served for consumption
and pizza bread
98. 2106 Prasadam supplied by religious places like temples, mosques,
churches, gurudwaras, dargahs, etc.
99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal,
ionic, battery, de-mineralized and water sold in sealed container]
100. 2201 Non-alcoholic Toddy, Neera including date and palm neera
101. 2202 90 90 Tender coconut water other than those put up in unit container and,-
enforceable right in a
court of law is available [other than those where any actionable claim
or enforceable right in respect of such brand name has been
foregone voluntarily, subject to the conditions as in the ANNEXURE
1062 CGST Rates

Notification

No. Heading /
Sub-heading
/ Tariff item
I] *
102. 2301, 2302, Aquatic feed including shrimp feed and prawn feed, poultry feed &
2308, cattle feed, including grass, hay & straw, supplement & husk of
2309* pulses, concentrates & additives, wheat bran & de-oiled cake
102A. 2306 Cotton seed oil cake *
103. 2501 Salt (including table salt and denatured salt) and pure sodium
chloride, whether or not in aqueous solutions or containing added
anti-caking or free flowing agents; sea water @
104. 2716 00 00 Electrical energy
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS
specification No.5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives
108. 3101 All goods and organic manure [other
than those put up in unit container and,-
conditions as in the ANNEXURE I] *
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. 3825 Municipal waste, sewage sludge, clinical waste
111. 3926 Plastic bangles
112. 4014 Condoms and contraceptives
113. 4401 Firewood or fuel wood
114. 4402 Wood charcoal (including shell or nut charcoal), whether or not
agglomerated
115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by
the Government Treasuries or Vendors authorized by the
Government
CGST Rates 1063

Notification

No. Heading /
Sub-heading
/ Tariff item
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India
118. 4907 Cheques, lose or in book form
119. 4901 Printed books, including Braille books
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or
containing advertising material
121. 4903 Children's picture, drawing or colouring books
122. 4905 Maps and hydrographic or similar charts of all kinds, including
atlases, wall maps, topographical plans and globes, printed
122A. 4907 Duty Credit Scrips #
123. 5001 Silkworm laying, cocoon
124. 5002 Raw silk
125. 5003 Silk waste
126. 5101 Wool, not carded or combed
127. 5102 Fine or coarse animal hair, not carded or combed
128. 5103 Waste of wool or of fine or coarse animal hair
129. 52 Gandhi Topi
130. 52 Khadi yarn
130A. 50 to 55 Khadi fabric, sold through Khadi and Village Industries
Commission(KVIC) and KVIC certified institutions/outlets*
131. 5303 Jute fibres, raw or processed but not spun
132. 5305 Coconut, coir fibre
133. 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked
135. 6912 00 40 Earthen pot and clay lamps
135A 69 Idols made of clay *
136. 7018 Glass bangles (except those made from precious metals)
136A 7113 Bangles of lac/ shellac@
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Notification

No. Heading /
Sub-heading
/ Tariff item
137. 8201 Agricultural implements manually operated or animal driven i.e. Hand
tools, such as spades, shovels, mattocks, picks, hoes, forks and
rakes; axes, bill hooks and similar hewing tools; secateurs and
pruners of any kind; scythes, sickles, hay knives, hedge shears,
timber wedges and other tools of a kind used in agriculture,
horticulture or forestry.
138. 8445 Charkha for hand spinning of yarns, including amber charkha*
139. 8446 Handloom [weaving machinery]
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch
vehicles
141. 8803 Parts of goods of heading 8801
142. 9021 Hearing aids
143. 92 Indigenous handmade musical instruments as listed in ANNEXURE
II”, *
144. 9603 Muddhas made of sarkanda Brooms or brushes, consisting of twigs or
other vegetable materials, bound together, with or without handles *
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
147. 9803 Passenger baggage
148. Any chapter Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya
(mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
CGST Rates 1065

Notification

No. Heading /
Sub-heading
/ Tariff item
149. - Supply of lottery by any person other than State Government, Union
Territory or Local authority subject to the condition that the supply of
such lottery has suffered appropriate central tax, State tax, Union
territory tax or integrated tax, as the case may be, when supplied by
State Government, Union Territory or local authority, as the case
may be, to the lottery distributor or selling agent appointed by the
State Government, Union Territory or local authority, as the case
may be.
150 - Supply of goods by a Government entity to Central Government,
State Government, Union territory, local authority or any person
specified by Central Government, State Government, Union territory
or local authority, against consideration received from Central
Government, State Government, Union territory or local authority in
the form of grants #
Explanation.- For the purposes of this Schedule,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin,
can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-
determined quantity or number, which is indicated on such package.
(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a
name or a mark, such as symbol, monogram, label, signature or invented word or
writing which is used in relation to such specified goods for the purpose of
indicating, or so as to indicate a connection in the course of trade between such
specified goods and some person using such name or mark with or without any
indication of the identity of that person. *
(b) The phrase “registered brand name” means, -@
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks
Act, 1999 irrespective of whether or not the brand is subsequently
deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright
Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any law for the
time being in force in any other country.
1066 CGST Rates

Notification
(iii) “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).
(iv) 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.
(v) The phrase “Government Entity” shall mean an authority or a board or any other body
including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government,
with 90 percent or more participation by way of equity or control, to carry out a function
entrusted by the Central Government, State government, Union territory or a local
authority #
ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name, -
(a) the person undertaking packing of such goods in unit containers which bears a brand
name shall file an affidavit to that effect with the jurisdictional commissioner of Central
tax that he is voluntarily foregoing his actionable claim or enforceable right on such
brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand
name shall, on each such unit containers, clearly print in indelible ink, both in English
and the local language, that in respect of the brand name as defined in Explanation
(ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable
right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name
and the person undertaking packing of such goods in unit containers are two different
persons, then the person having an actionable claim or enforceable right on a brand name
shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the
person undertaking packing of such goods that he is voluntarily foregoing his actionable claim
or enforceable right on such brand name as defined in Explanation (ii)(a); and he has
authorised the person [undertaking packing of such goods in unit containers bearing said
brand name] to print on such unit containers in indelible ink, both in English and the local
language, that in respect of such brand name he [the person owning the brand name] is
CGST Rates 1067

Notification
voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand
name.#
ANNEXURE II
List of indigenous handmade musical instruments
1. Bulbul Tarang
2. Dotar, Dotora, or Dotara
3. Ektara
4. Getchu Vadyam or Jhallari
5. Gopichand or Gopiyantra or Khamak
6. Gottuvadhyam or Chitravina
7. Katho
8. Sarod
9. Sitar
10. Surbahar
11. Surshringar
12. Swarabat
13. Swarmandal
14. Tambura
15. Tumbi
16. Tuntuna
17. Magadi Veena
18. Hansaveena
19. Mohan Veena
20. Nakula Veena
21. Nanduni
22. Rudra Veena
23. Saraswati Veena
24. Vichitra Veena
25. Yazh
26. Ranjan Veena
1068 CGST Rates

Notification
27. Triveni Veena

28. Chikara
29. Dilruba
30. Ektara violin
31. Esraj
32. Kamaicha
33. Mayuri Vina or Taus
34. Onavillu
35. Behala(violin type)
36. Pena or Bana
37. Pulluvan veena - one stringed violin
38. Ravanahatha
39. Folk sarangi
40. Classical sarangi
41. Sarinda
42. Tar shehnai
43. Gethu or Jhallari
44. Gubguba or Jamuku - Percussion string instrument
45. Pulluvan kutam
46. Santoor - Hammered chord box
47. Pepa
48. Pungi or Been
49. Indian Harmonium: Double reed
50. Kuzhal
51. Nadaswaram
52. Shehnai
53. Sundari
54. Tangmuri
55. Alghoza - double flute
56. Bansuri
CGST Rates 1069

Notification
57. Venu (Carnatic flute) Pullanguzhal

58. Mashak
59. Titti
60. Sruti upanga
61. Gogona
62. Morsing
63. Shruti box
64. Harmonium (hand-pumped)
65. Ekkalam
66. Karnal
67. Ramsinga
68. Kahal
69. Nagphani
70. Turi
71. Dhad
72. Damru
73. Dimadi
74. Dhol
75. Dholak
76. Dholki
77. Duggi
78. Ghat singhari or gada singari
79. Ghumot
80. Gummeta
81. Kanjira
82. Khol
83. Kinpar and Dhopar (tribal drums)
84. Maddale
85. Maram
86. Mizhavu
1070 CGST Rates

Notification
87. Mridangam
88. Pakhavaj
89. Pakhavaj jori - Sikh instrument similar to tabla
90. Panchamukha vadyam
91. Pung
92. Shuddha madalam or Maddalam
93. Tabala/tabl/chameli - goblet drum
94. Tabla
95. Tabla tarang - set of tablas
96. Tamte
97. Thanthi Panai
98. Thimila
99. Tumbak, tumbaknari, tumbaknaer
100. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles
101. Kanjira - small frame drum with one jingle
102. Kansi - small without jingles
103. Patayani thappu - medium frame drum played with hands
104. Chenda
105. Dollu
106. Dhak
107. Dhol
108. Dholi
109. Idakka
110. Thavil
111. Udukai
112. Chande
113. Nagara - pair of kettledrums
114. Pambai - unit of two cylindrical drums
115. Parai thappu, halgi - frame drum played with two sticks
116. Sambal
CGST Rates 1071

Notification
117. Stick daff or stick duff - daff in a stand played with sticks
118. Tamak’
119. Tasha - type of kettledrum
120. Urumee
121. Jaltarang Chimpta - fire tong with brass jingles
122. Chengila - metal disc
123. Elathalam
124. Geger - brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127. Khartal or Chiplya
128. Manjeera or jhanj or taal
129. Nut - clay pot
130. Sankarjang - lithophone
131. Thali - metal plate
132. Thattukazhi mannai
133. Kanch tarang, a type of glass harp
134. Kashtha tarang, a type of xylophone.”.
@ Inserted vide Notification No. 42/2017- Central Tax (Rate) dt 14-11-2017
# Inserted vide Notification No. 35/2017- Central Tax (Rate) dt 13-10-2017
* Inserted vide Notification No. 28/2017- Central Tax (Rate) dt 22-09-2017
Note: Similar provisions have been incorporated under UTGST Act vide Notification No.
02/2017-Union Territory Tax (Rate),dt. 28-06-2017 amended vide Notification No.42/2017 dt
14-11-2017, Notification No.35/2017 dt 13/10/2017, Notification No.28/2017 dt 22-09-2017
and under IGST Act vide Notification No. 02/2017-Integrated Tax (Rate) dt 28-06-2017
amended vide Notification No.44/2017 dt 14-11-2017, Notification No.36/2017 dt 13/10/2017,
Notification No.28/2017 dt 22-09-2017.
1072 CGST Rates

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Corrigendum
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017,
number G.S.R. 674(E), dated the 28th June, 2017,-
(i) at page 315, in line 37, for “Dried leguminous vegetables, shelled, whether or not
skinned or split”, read “Dried leguminous vegetables, shelled, whether or not skinned or split
[other than put up in unit container and bearing a registered brand name]”;
(ii) at page 319, in line 17, omit “[proposed GST Nil]”.
[F.No.354/117/2017-TRU Pt.]
(Mohit Tewari)
CGST Rates 1073

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Corrigendum
(Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017,
number G.S.R. 674(E), dated the 28th June, 2017,-
In the Schedule,-
(i) in S.No.59, in column (2), for “9”, read “7, 9 or 10”;
(ii) in S.No.102, in column (2), for “2302”, read “2301, 2302”.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
1074 CGST Rates

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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, the description of which is specified in column (3) of
the Table below read with relevant List appended hereto and falling under the tariff item, sub-
column (2) of the said Table, from so much of the central tax leviable thereon under section 9
of the Central Good and Services Tax Act, 2017 (12 of 2017) as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (4) of the said Table and
subject to the relevant conditions annexed to this notification, as specified in the
corresponding entry in column (5) of the Table aforesaid.
TABLE
S. No. Chapter/ Description of Goods Rate Condition
Heading/ No.
Sub-
heading/
Tariff item
(1) (2) (3) (4) (5)
1. Any Chapter Goods specified in the List annexed to this
Table required in connection with:
(1) Petroleum operations undertaken under
petroleum exploration licenses or mining
leases, granted by the Government of India
or any State Government to the Oil and
Natural Gas Corporation or Oil India
CGST Rates 1075

Notification
Limited on nomination basis, or

specified contracts, or
specified contracts under the New
Exploration Licensing Policy, or
specified contracts under the Marginal
Field Policy (MFP), or
(5) Coal bed methane operations undertaken
under specified contracts under the Coal
Bed Methane Policy.
ANNEXURE
Condition Conditions
No.
1 If,-
(a) the goods are supplied to,-
(i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter
referred to as the “licensee”) or a sub-contractor of the licensee and
in each case in connection with petroleum operations to be
undertaken under petroleum exploration licenses or mining leases,
as the case may be, granted by the Government of India or any
State Government on nomination basis; or
(ii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as the
“contractor”) or a sub-contractor of the contractor and in each case
in connection with petroleum operations to be undertaken under a
contract with the Government of India; or
(iii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as the
“contractor”) or a sub-contractor of such Company or Companies or
such consortium and in each case in connection with petroleum
operations or coal bed methane operations, as the case may be, to
be undertaken under a contract signed with the Government of India,
on or after the 1st day of April,1998, under the New Exploration
Licensing Policy, or on or after the 1st day of April 2001 in terms of
1076 CGST Rates

Notification
the Coal Bed Methane Policy, or on or after the 14th day of October,
2015 in terms of the Marginal Field Policy, as the case may be;
(b) where the recipient of outward supply of goods,-
(i) is a licensee, he produces to the Deputy Commissioner of Central tax
or the Assistant Commissioner of Central tax or the Deputy
Commissioner of State tax or the Assistant Commissioner of State
tax, as the case may be, having jurisdiction over the supplier of
goods, at the time of outward supply of goods, the following, namely,
a certificate from a duly authorised officer of the Directorate General
of Hydro Carbons in the Ministry of Petroleum and Natural Gas,
Government of India, to the effect that the goods are required for
petroleum operations referred to in sub-clause (i) of clause (a);
(ii) is a contractor, he produces to the Deputy Commissioner of Central
tax or the Assistant Commissioner of Central tax or the Deputy
Commissioner of State tax or the Assistant Commissioner of State
tax, as the case may be, having jurisdiction over the supplier of
goods, at the time of outward supply of goods, a certificate from a
duly authorised officer of the Directorate General of Hydro Carbons in
the Ministry of Petroleum and Natural Gas, Government of India, to
the effect that the goods are required for
(A) petroleum operations referred to in sub-clause (ii) of clause (a)
under the contract referred to in that sub-clause, or
(B) petroleum operations or coal bed methane operations referred
to in sub-clause (iii) of clause (a), as the case may be, under a
contract signed under the New Exploration Licensing Policy or
the Coal Bed Methane Policy or the Marginal Field Policy, as
the case may be;
(c) where the recipient of outward supply of goods is a sub-contractor, he
produces to the Deputy Commissioner of Central tax or the Assistant
Commissioner of Central tax or the Deputy Commissioner of State tax or
the Assistant Commissioner of State tax, as the case may be, having
jurisdiction over the supplier of goods, at the time of outward supply, the
following, namely :-
(i) a certificate from a duly authorised officer of the Directorate General
Government of India, to the effect that the goods are required for :-
(A) petroleum operations referred to in sub-clause (i) of clause (a)
under the licenses or mining leases, as the case may be,
referred to in that sub-clause and containing the name of such
sub-contractor, or
CGST Rates 1077

Notification
(B) petroleum operations referred to in sub-clause (ii) of clause (a)

under the contract referred to in that sub-clause and
containing, the name of such sub- contractor, or
(C) petroleum operations or coal bed methane operations, as the
case may be, referred to in sub- clause (iii) of clause (a) under
a contract signed under the New Exploration Licensing Policy
or the Coal Bed Methane Policy or the Marginal Field Policy, as
the case may be, and containing the name of such sub-
contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide
subcontractor of the licensee or lessee or contractor, as the case
may be;
(iii) an undertaking from such licensee or lessee or contractor, as the
case may be, binding him to pay any tax, fine or penalty that may
become payable, if any of the conditions of this entry are not
complied with by such sub-contractor or licensee or lessee or
contractor, as the case may be;
(d) where the goods so supplied to the licensee or a sub-contractor of the
licensee, or the contractor or a sub-contractor of the contractor are sought
to be transferred to another sub-contractor of the licensee or another
licensee or a sub- contractor of such licensee, or another subcontractor of
the contractor or another contractor or a subcontractor of such contractor
(hereinafter referred to as the “transferee”), such transferee produces to
the Deputy Commissioner of Central tax or the Assistant Commissioner of
Central tax or the Deputy Commissioner of State tax or the Assistant
Commissioner of State tax, as the case may be, having jurisdiction over
such transferee, at the time of such transfer, the following, namely:-
(i) a certificate from a duly authorised officer of the Directorate General
Government of India, to the effect that the said goods may be
transferred in the name of the transferee and that the said goods are
required for petroleum operations to be undertaken under :-
(A) petroleum exploration or mining leases referred to in sub-
clause (i) of clause (a), or
(B) petroleum operations to be undertaken under a contract
referred to in sub-clause (ii) of clause (a), or
(C) petroleum operations or coal bed methane operations, as the
case may be, to be undertaken under a contract referred to in
sub-clause (iii) of clause (a)
1078 CGST Rates

Notification
(ii) undertaking from the transferee to comply with all the conditions of
this entry, including that he shall pay tax, fine or penalty that may
become payable, if any of the conditions of this entry are not
complied with by himself, where he is the licensee/ contractor or by
the licensee/ contractor of the transferee where such transferee is a
sub-contractor;
(iii) a certificate,-
(A) in the case of a petroleum exploration license or mining lease,
as the case may be, granted by the Government of India or any
State Government on nomination basis, that no foreign
exchange remittance is made for the transfer of such goods
undertaken by the transferee on behalf of the licensee or
lessee, as the case may be;
(B) in the case of a contract entered into by the Government of
India and a Foreign Company or Companies or, the
Government of India and a consortium of an Indian Company
or Companies and a Foreign Company or Companies, that no
foreign exchange remittance is made for the transfer of such
goods undertaken by the transferee on behalf of the Foreign
Company or Companies, as the case may be:
Provided that nothing contained in this sub-clause shall apply if such
transferee is an Indian Company or Companies.
(e) where the goods so supplied are sought to be disposed of, the recipient of
outward supply or the transferee, as the case may be, may pay the tax
which would have been payable but for the exemption contained herein, on
the depreciated value of such goods subject to the condition that the
recipient of outward supply or the transferee, as the case may be, produces
before the Deputy Commissioner of Central tax or the Assistant
Commissioner of Central tax or the Deputy Commissioner of State tax or
the Assistant Commissioner of State tax, as the case may be, having
jurisdiction over the supplier of goods, a certificate from a duly authorised
officer of the Directorate General of Hydro Carbons in the Ministry of
Petroleum and Natural Gas, Government of India, to the effect that the said
goods are no longer required for the petroleum operations or coal bed
methane operations, and the depreciated value of the goods shall be equal
to the original value of the goods at the time of import reduced by the
percentage points calculated by straight line method as specified below for
each quarter of a year or part thereof from the date of clearance of the
goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent.;
CGST Rates 1079

Notification
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the rate
of 2 per cent.,
subject to the maximum of 70 per cent.
List
[See S.No.1 of the Table]
(1) Land Seismic Survey Equipment and accessories, requisite vehicles including those for
carrying the equipment, seismic survey vessels, global positioning system and
accessories, and other materials required for seismic work or other types of
Geophysical and Geochemical surveys for onshore and offshore activities.
(2) All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill ships,
drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various
equipment and other drilling equipment required for drilling operations, snubbing units,
hydraulic workover units, self-elevating workover platforms, Remote Operated Vessel
(ROV).
(3) Helicopters including assemblies/parts.
(4) All types of marine vessels to support petroleum operations including work boats,
barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, marine
ship equipment including water maker, DP system and Diving system.
(5) All types of equipment/ units for specialised services like diving, cementing, logging,
casing repair, production testing, simulation and mud services, oil field related lab
equipment, reservoir engineering, geological equipment, directional drilling, stimulation,
Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids
control, fishing (as related to downhole retrieval in oil field operations or coal bed
methane operations), well control, blowout prevention(BOP), pipe inspection including
Non Destructive Testing, coring, gravel pack, well completion and workover for
oil/gas/CBM wells including wireline and downhole equipment.
(6) All types of casing pipes, drill pipes, production tubing, pup joints, connections,
coupling, kelly, cross overs and swages, Drive Pipes.
(7) All types of drilling bits, including nozzles, breakers and related tools.
(8) All types of oil field chemicals or coal bed methane chemicals including synthetic
products used in petroleum or coal bed methane operations, oil well cement and
cement additives, required for drilling, production and transportation of oil or gas.
(9) Process, production and well platforms/ installation for oil, gas or CBM and water
injection including items forming part of the platforms/ installation and equipment
required like process equipment, turbines, pumps, generators, compressors, prime
1080 CGST Rates

Notification
movers, water makers, filters and filtering equipment, telemetery, telecommunication,

tele-control and other material required for platforms/ installations.
(10) Line pipes for flow lines and trunk pipelines including weight-coating and wrapping.
(11) Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo barges
and the like required in the construction/ installation of platforms and laying of
pipelines.
(12) Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings
marine hoses and oil tankers to be used for oil storage and connected equipment,
Tanks used for storage of oil, condensate, coal bed methane, water, mud, chemicals
and related materials.
(13) All types of fully equipped vessels and other units /equipment required for pollution
control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and
gas detection equipment, including H2S monitoring equipment.
(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.
(15) All types of valves including high pressure valves.
(16) Communication equipment required for petroleum or coal bed methane operations
including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel
sets.
(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders,
EPIRV, electronic individual security devices including electronic access control
system.
(18) Specialized antenna system, simplex telex over radio terminals, channel micro wave
systems, test and measurement equipment.
(19) X-band radar transponders, area surveillance system.
(20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings,
perforation equipment and explosives
(21) Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and
actuators, flexible connections like chicksons and high pressure hoses, shut down
panels.
(22) Cathodic Protection Systems including anodes.
(23) Technical drawings, maps, literature, data tapes, Operational and Maintenance
Manuals required for petroleum or coal bed methane operations.
(24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables
for running, repairing or maintenance of the goods specified in this List.
CGST Rates 1081

Notification
Explanation. –
(i) 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).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,
[F.No.354/117/2017-TRU]
(Mohit Tewari)
03/2017-Union Territory Tax (Rate), dt. 28-06-2017 & IGST vide Notification No.3/2017-
Integrated Tax (Rate) dt. 28-06.2017.
1082 CGST Rates

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby specifies the supply of goods, the description of
which is specified in column (3) of the Table below and falling under the tariff item, sub-
column (2) of the said Table, made by the person as specified in the corresponding entry in
column (4), in respect of which the central tax shall be paid on reverse charge basis by the
recipient of the intra-state supply of such goods as specified in the corresponding entry in
column (5) and all the provisions of the said Act shall apply to such recipient, namely:-
TABLE
S. Tariff item, Description of Supplier of goods Recipient of supply
No. sub-heading, supply of
heading or Goods
Chapter
(1) (2) (3) (4) (5)
1. 0801 Cashew nuts, Agriculturist Any registered person
not shelled or
peeled
2. 1404 90 10 Bidi wrapper Agriculturist Any registered person
leaves (tendu)
3. 2401 Tobacco leaves Agriculturist Any registered person
4. 5004 to 5006- Silk yarn Any person who Any registered person
manufactures silk
yarn from raw silk or
CGST Rates 1083

Notification
S. Tariff item, Description of Supplier of goods Recipient of supply

No. sub-heading, supply of
heading or Goods
Chapter
(1) (2) (3) (4) (5)
silk worm cocoons
for supply of silk
yarn
4A 5201 Raw Cotton Agriculturist2 Any registered person
5 - Supply of lottery. State Government, Lottery distributor or selling
Union Territory or agent.
any local authority Explanation.- For the
purposes of this entry,
lottery distributor or selling
agent has the same
meaning as assigned to it
in clause (c) of Rule 2 of
the Lotteries (Regulation)
Rules, 2010, made under
the provisions of sub
section 1 of section 11 of
the Lotteries (Regulations)
Act, 1998 (17 of 1998).
6 Any Chapter Used vehicles, Central Government, Any registered person
seized and State Government,
confiscated Union territory or a
goods, old and local authority1
used goods,
waste and scrap
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean
respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule
(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.
1084 CGST Rates

Notification
[F.No.354/117/2017-TRU]
(Mohit Tewari)
04/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 & under IGST vide Notification No.4/2017-
Integrated Tax (Rate) dt. 28-06-2017.
1 Inserted vide Notification No. 36/2017- Central Tax- Rate dt 13-10-2017 & 37/2017-
Integrated Tax- Rate st 13-10-2017
2 Inserted vide Notification No. 43/2017- Central Tax- Rate dt 14-11-2017 & 45/2017-
Integrated Tax- Rate dt 14-11-2017
CGST Rates 1085

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section
(3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations of the Council, hereby notifies the goods, the
description of which is specified in column (3) of the Table below and falling under the tariff
item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding
entry in column (2) of the said Table, in respect of which no refund of unutilised input tax credit
shall be allowed, where the credit has accumulated on account of rate of tax on inputs being
higher than the rate of tax on the output supplies of such goods (other than nil rated or fully
exempt supplies).
TABLE
S. Tariff item, Description of Goods
No. heading, sub-
heading or
Chapter
(1) (2) (3)
1. 5007 Woven fabrics of silk or of silk waste
2. 5111 to 5113 Woven fabrics of wool or of animal hair
3. 5208 to 5212 Woven fabrics of cotton
4. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn
5. 5407, 5408 Woven fabrics of manmade textile materials
6. 5512 to 5516 Woven fabrics of manmade staple fibres
6A 5608 Knotted netting of twine, cordage or rope; made up fishing nets and
other made up nets, of textile materials1
6B 5801 Corduroy fabrics2
1086 CGST Rates

Notification
S. Tariff item, Description of Goods

No. heading, sub-
heading or
Chapter
(1) (2) (3)
6C 5806 Narrow woven fabrics, other than goods of heading 5807; narrow
fabrics consisting of warp without weft assembled by means of an
adhesive (bolducs)3
7. 60 Knitted or crocheted fabrics [All goods]
8. 8601 Rail locomotives powered from an external source of electricity or by
electric accumulators
9. 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric
locomotives, Steam locomotives and tenders thereof
10. 8603 Self-propelled railway or tramway coaches, vans and trucks, other
than those of heading 8604
11. 8604 Railway or tramway maintenance or service vehicles, whether or not
self-propelled (for example, workshops, cranes, ballast tampers,
trackliners, testing coaches and track inspection vehicles)
12. 8605 Railway or tramway passenger coaches, not self-propelled; luggage
vans, post office coaches and other special purpose railway or
tramway coaches, not self-propelled (excluding those of heading
8604)
13. 8606 Railway or tramway goods vans and wagons, not self-propelled
14. 8607 Parts of railway or tramway locomotives or rolling-stock; such as
Bogies, bissel-bogies, axles and wheels, and parts thereof
15. 8608 Railway or tramway track fixtures and fittings; mechanical (including
electro-mechanical) signalling, safety or traffic control equipment for
railways, tramways, roads, inland waterways, parking facilities, port
installations or airfields; parts of the foregoing
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean
respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule
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.
CGST Rates 1087

Notification
[F.No.354/117/2017-TRU]
(Mohit Tewari)
05/2017-Union Territory Tax (Rate),dt. 28-06-2017 and under IGST vide Notification
No.5/2017-Integrated Tax (Rate) dt. 28-06-2017.
1,2,3 Inserted vide Notification No. 44/2017- Central Tax(Rate)
1088 CGST Rates

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
G.S.R. (E).- In exercise of the powers conferred by section 55 of the Central Goods and
Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the
CSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of
fifty per cent. of the applicable central tax paid by it on all inward supplies of goods received
by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the
CSD or to the authorized customers of the CSD.
[F.No.354/117/2007-TRU]
(Mohit Tewari)
06/2017-Union Territory Tax (Rate),dt. 28-06-2017 and under IGST vide Notification
No.6/2017-Integrated Tax (Rate) dt. 28-06-2017.
CGST Rates 1089

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
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 Good and Services Tax Act, 2017 (12 of 2017),
namely:-
TABLE
S. Tariff item, Description of supply of Goods
No. sub-heading,
heading or
Chapter
(1) (2) (3)
1. Any chapter The supply of goods by the CSD to the Unit Run Canteens
2. Any chapter The supply of goods by the CSD to the authorized customers
The supply of goods by the Unit Run Canteens to the authorized
3. Any chapter 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
1090 CGST Rates

Notification
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.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
07/2017-Union Territory Tax (Rate),dt. 28-06-2017 and under IGST vide Notification No.
7/2017-Integrated Tax (Rate) dt. 28-06-2017.
CGST Rates 1091

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
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 intra-State 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.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
09/2017-Union Territory Tax (Rate),dt. 28-06-2017.
1092 CGST Rates

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
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 Good and Services Tax Act, 2017 (12 of 2017).
[F.No.354/117/2017-TRU]
(Mohit Tewari)
10/2017-Union Territory Tax (Rate),dt. 28-06-2017.
CGST Rates 1093

Notification
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,

SUB-SECTION (i)]
Government of India
Ministry of Finance
Notification No. 11/2017-Central Tax (Rate)

Notification No. 8/2017-Integrated Tax (Rate)
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection

(1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central
recommendations of the Council, and on being satisfied that it is necessary in the public
interest so to do, hereby notifies that the central tax, on the intra-State supply of services of
description as specified in column (3) of the Table below, falling under Chapter, Section or
Heading of scheme of classification of services as specified in column (2), shall be levied at
the rate as specified in the corresponding entry in column (4), subject to the conditions as
specified in the corresponding entry in column (5) of the said Table: -
Sl Chapter, Description of Service Rate Rate Condition
No Section or (per (per
Heading cent.) cent.)
of of
Central Integr
Tax ated
Tax
(1) (2) (3) (4) (5)
1 Chapter 99 All Services
2 Section 5 Construction Services
3 Heading (i) Construction of a complex, 9% 18% -
9954 building, civil structure or a part
(Construction thereof, including a complex or
services) building intended for sale to a
buyer, wholly or partly, except
where the entire consideration
has been received after
1094 CGST Rates

Notification
issuance of completion
certificate, where required, by
the competent authority or after
its first occupation, whichever is
earlier. (Provisions of
paragraph 2 of this notification
shall apply for valuation of this
service)
(ii) composite supply of works 9% 18% -
contract as defined in clause
119 of section 2 of Central
Goods and Services Tax Act,
2017.
(iii) Composite supply of works 6% 12% Provided that
contract as defined in clause where the
(119) of section 2 of the Central services are
Goods and Services Tax Act, supplied to a
2017, supplied to the Central Government
Government, State Entity, they
Government, Union territory, a should have
local authority, a Governmental been procured
Authority or a Government by the said
Entity by way of construction, entity in relation
erection, commissioning, to a work
installation, completion, fitting entrusted to it
out, repair, maintenance, by the Central
renovation, or alteration of, - Government,
(a) some historical monument, State
archaeological site or remains Government,
of national importance, Union territory
archaeological excavation, or or local
antiquity specified under the authority, as
Ancient Monuments and the case may
Archaeological Sites and be 2
Remains Act, 1958 (24 of
1958);
(b) canal, dam or other
irrigation works;
(c) pipeline, conduit or plant for
(i) water supply
CGST Rates 1095

Notification
(ii) water treatment, or (iii)

sewerage treatment or
disposal.
(iv) Composite supply of works 6% 12% -
(119) of section 2 of the Central
2017, supplied by way of
construction, erection,
commissioning, installation,
completion, fitting out, repair,
maintenance, renovation, or
alteration of,-
(a) a road, bridge, tunnel, or
terminal for road transportation
for use by general public;
(b) a civil structure or any other
original works pertaining to a
scheme under Jawaharlal
Nehru National Urban Renewal
Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other
original works pertaining to the
“In-situ rehabilitation of existing
slum dwellers using land as a
resource through private
participation” under the
Housing for All (Urban)
Mission/Pradhan Mantri Awas
Yojana, only for existing slum
dwellers;
(d) a civil structure or any other
original works pertaining to the
“Beneficiary led individual
house construction /
enhancement” under the
Yojana;
(e) a pollution control or effluent
1096 CGST Rates

Notification
treatment plant, except located

as a part of a factory; or
(f) a structure meant for funeral,
burial or cremation of deceased
(v) Composite supply of works 6% 12% -
2017, supplied by way of
commissioning, or installation
of original works pertaining to,-
(a) railways, excluding monorail
and metro;
(b) a single residential unit
otherwise than as a part of a
residential complex;
(c) low-cost houses up to a
carpet area of 60 square
metres per house in a housing
project approved by competent
authority empowered under the
'Scheme of Affordable Housing
in Partnership' framed by the
Ministry of Housing and Urban
Poverty Alleviation,
Government of India;
(d) low cost houses up to a
carpet area of 60 square
metres per house in a housing
project approved by the
competent authority under- (1)
the “Affordable Housing in
Partnership” component of the
Yojana; (2) any housing
scheme of a State Government;
(e) post-harvest storage
CGST Rates 1097

Notification
infrastructure for agricultural

produce including a cold
storage for such purposes; or
(f) mechanised food grain
handling system, machinery or
equipment for units processing
agricultural produce as food
stuff excluding alcoholic
beverages.
(vi) Composite supply of works 6% 12% Provided that
contract as defined in clause where the
(119) of section 2 of the Central services are
Goods and Services Tax Act, supplied to a
2017, provided to the Central Government
Government, State Entity, they
Government, Union Territory, a should have
local authority or a been procured
governmental authority or by the said
Government Authority by way entity in relation
of construction, erection, to a work
commissioning, installation, entrusted to it
completion, fitting out, repair, by the Central
maintenance, renovation, or Government,
alteration of – State
(a) a civil structure or any other Government,
original works meant Union territory
predominantly for use other or local
than for commerce, industry, or authority, as
any other business or the case may
profession; be 3
(b) a structure meant
predominantly for use as (i) an
educational, (ii) a clinical, or(iii)
an art or cultural establishment;
or
(c) a residential complex
predominantly meant for self-
use or the use of their
employees or other persons
1098 CGST Rates

Notification
specified in paragraph 3 of the

Schedule III of the Central
2017. 1
(vii) Composite supply of works 2.5% 5% -
2017, involving predominantly
earth work (that is, constituting
more than 75per cent. of the
value of the works contract)
provided to the Central
Government, State
Government, Union territory,
local authority, a Governmental
Authority or a Government
Entity. 4
(viii) Composite supply of works 6% 12%
2017 and associated services,
in respect of offshore works
contract relating to oil and gas
exploration and production
(E&P) in the offshore area
beyond 12 nautical miles from
the nearest point of the
appropriate base line. 4
(ix) Construction services other 9% 18%
than (i), (ii), (iii), (iv), (v), (vi),
(vii)and (viii) above. 4
1 Inserted vide Notification No. 24/2017- Central Tax (Rate)
2 Inserted vide Notification No. 31/2017- Central Tax (Rate
3 Inserted vide Notification No. 31/2017- Central Tax (Rate
4 Inserted vide Notification No. 31/2017- Central Tax (Rate)
4 Section 6 Distributive Trade Services;
CGST Rates 1099

Notification
Accommodation, Food and

Beverage Service; Transport
Services; Gas and Electricity
Distribution Services
5 Heading Services in wholesale trade. 9% 18% -
9961 Explanation-This service does
not include sale or purchase of
goods but includes:
– Services of commission
agents, commodity brokers,
and auctioneers and all other
traders who negotiate whole
sale commercial transactions
between buyers and sellers, for
a fee or commission’
– Services of electronic whole
sale agents and brokers,
– Services of whole sale
auctioning houses.
6 Heading Services in retail trade. 9% 18% -
9962 Explanation- This service does
not include sale or purchase of
goods
7 Heading (i) Supply, by way of or as part 2.5% 5% Provided that
9963 of any service or in any other credit of input
(Accommodat manner whatsoever, of goods, tax charged on
ion, food and being food or any other article goods and
beverage for human consumption or services used
services) drink, where such supply or in supplying the
service is for cash, deferred service has not
payment or other valuable been taken
consideration, provided by a [Please refer to
restaurant, eating joint including Explanation no.
mess, canteen, whether for (iv)].”;
consumption on or away from
the premises where such food
or any other article for human
consumption or drink is
supplied, other than those
1100 CGST Rates

Notification
located in the premises of

hotels, inns, guest houses,
clubs, campsites or other
commercial places meant for
residential or lodging purposes
having declared tariff of any
unit of accommodation of seven
thousand five hundred rupees
and above per unit per day or
equivalent.
Explanation.- “declared tariff”
includes charges for a
amenities provided in the unit of
accommodation (given on rent
for stay) like furniture, air
conditioner, refrigerators or any
other amenities, but without
excluding any discount offered
on the published charges for
such unit.
(ii) Accommodation in hotels, 6% 12% -
inns, guest houses, clubs,
campsites or other commercial
places meant for residential or
lodging purposes having
declared tariff of a unit of
accommodation of one
thousand rupees and above but
less than two thousand five
hundred rupees per unit per
day or equivalent. Explanation.
- “declared tariff” includes
charges for all amenities
provided in the unit of
CGST Rates 1101

Notification
such unit.
(iii) Supply, by way of or as part 9% 18% -
of any service or in any other
manner whatsoever, of goods,
being food or any other article
for human consumption or any
drink, where such supply or
service is for cash, deferred
payment or other valuable
consideration, provided by a
restaurant, eating joint including
mess, canteen, whether for
supplied, located in the
premises of hotels, inns, guest
houses, clubs, campsites or
other commercial places meant
for residential or lodging
purposes having declared tariff
of any unit of accommodation of
seven thousand five hundred
rupees and above per unit per
day or equivalent.
includes charges for all
such unit.
(iv) Supply, by way of or as part 9% 18% -
manner whatsoever, of goods,
being food or any other article
1102 CGST Rates

Notification
for human consumption or any

drink, where such supply or
mess, canteen, having the
facility of air-conditioning or
central air-heating in any part of
the establishment, at any time
during the year.
(v) Supply, by way of or as part 9% 18% -
manner whatsoever in outdoor
catering wherein goods, being
food or any other article for
human consumption or any
drink (whether or not alcoholic
liquor for human consumption),
as a part of such outdoor
catering and such supply or
consideration.
(vi) Accommodation in hotels, 9% 18% -
inns, guest houses, clubs,
campsites or other commercial
places meant for residential or
lodging purposes having
declared tariff of a unit of
accommodation of two
and above but less than seven
per unit per day or equivalent.
CGST Rates 1103

Notification

such unit.
(vii) Supply, by way of or as 9% 18% -
part of any service or in any
other manner whatsoever, of
goods, including but not limited
to food or any other article for
human consumption or any
drink (whether or not alcoholic
liquor for human consumption),
where such supply or service is
for cash, deferred payment or
other valuable consideration, in
a premises (including hotel,
convention center, club, pandal,
shamiana or any other place,
specially arranged for
organising a function) together
with renting of such premises.
(viii) Accommodation in hotels 14% 28%
including five star hotels, inns,
guest houses, clubs, campsites
or other commercial places
meant for residential or lodging
purposes having declared tariff
of a unit of accommodation of
seven thousand and five
hundred rupees and above per
unit per day or equivalent.
Explanation.-“declared tariff ”
1104 CGST Rates

Notification

such unit.
(ix) Accommodation, food and 9% 18% -
beverage services other than
(ii), (iii), (v), (vi), (vii) and (viii)
above.
Explanation. - For the removal
of doubt, it is hereby clarified
that, supply, by way of or as
part of any service or in any
other manner whatsoever, of
goods, being food or any other
article for human consumption
or drink, where such supply or
mess, canteen, whether for
supplied, other than those
located in the premises of
hotels, inns, guest houses,
clubs, campsites or other
commercial places meant for
residential or lodging purposes
having declared tariff of any
unit of accommodation of seven
and above per unit per day or
equivalent shall attract central
tax @ 2.5% without any input
tax credit under item (i) above
and shall not be levied at the
rate as specified under this
entry.
8 Heading (i) Transport of passengers, 2.5% 5% Provided that
CGST Rates 1105

Notification
9964 with or without accompanied credit of input

(Passenger belongings, by rail in first class tax charged in
transport or air conditioned coach. respect of
services) goods used in
supplying the
service is not
utilised for
paying central
tax or
integrated tax
on the supply
of the service
(ii) Transport of passengers, 2.5% 5% Provided that
with or without accompanied credit of input
belongings by- tax charged on
(a) air conditioned contract goods or
carriage other than services used
motorcab; in supplying the
(b) air conditioned stage service has not
carriage; been taken
(c) radio taxi. [Please refer to
Explanation no.
Explanation.-
(iv)]
(a) “contract carriage” has the
meaning assigned to it in
clause (7) of section 2 of the
Motor Vehicles Act, 1988 (59 of
1988);
(b) “stage carriage” has the
meaning assigned to it in
clause (40) of section 2 of the
Motor Vehicles Act, 1988 (59 of
1988) ;
(c) “radio taxi” means a taxi
including a radio cab, by
whatever name called, which is
in two-way radio
communication with a central
control office and is enabled for
tracking using Global
Positioning System (GPS) or
1106 CGST Rates

Notification
General Packet Radio Service

(GPRS).
(iii) Transport of passengers, 2.5% 5% Provided that
with or without accompanied credit of input
belongings, by air in economy tax charged on
class. goods used in
supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(iv) Transport of passengers by 2.5% 5% Provided that
motorcab where the cost of fuel credit of input
is included in the consideration tax charged on
charged from the service goods used in
recipient. supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
6% 12% -
(v) Transport of passengers by 6.0% 12% -
air, with or without
accompanied belongings, in
other than economy class.
(vi) Transport of passengers by 2.5% 5% Provided that
motor cab where the cost of credit of input
fuel is included in the tax charged on
consideration charged from the goods and
service recipient. services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(vii) Transport of passengers by 2.5% 5% Provided that
any motor vehicle designed to credit of input
CGST Rates 1107

Notification
carry passengers where the tax charged on

cost of fuel is included in the goods and
consideration charged from the services used
service recipient. * in supplying the
service, other
than the input
tax credit of
input service in
the same line of
business (i.e.
service
procured from
another service
provider of
transporting
passengers in a
motor vehicle
or renting of a
motor vehicle),
has not been
taken.
[Please refer to
Explanation no.
(iv)]
or
6 - ”;
9 Heading (i) Transport of goods by rail 2.5% 5% Provided that
9965 (Goods (other than services specified at credit of input
transport item no. (iv)). tax charged in
services) respect of
goods in
supplying the
service is not
utilised for
paying central
tax or
integrated tax
on the supply
of the service
(ii) Transport of goods in a 2.5% 5% Provided that
1108 CGST Rates

Notification
vessel credit of input

tax charged on
goods (other
than on ships,
vessels
including bulk
carriers and
tankers) used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(iii) Services of goods transport 2.5% 5% Provided that
agency (GTA) in relation to credit of input
transportation of goods tax charged on
(including used household goods and
goods for personal use). services used
Explanation.- “goods transport in supplying the
agency” means any person who service has not
provides service in relation to been taken
transport of goods by road and [Please refer to
issues consignment note, by Explanation no.
whatever name called. (iv)]
6% 12% Provided that
the goods
transport
agency opting
to pay central
tax @ 6%
under this entry
shall,
thenceforth, be
liable to pay
central tax @
6% on all the
services of
GTA supplied
by it.
CGST Rates 1109

Notification
(iv) Transport of goods in 6% 12% -

containers by rail by any person
other than Indian Railways.
(v) Transportation of natural 2.5% 5% Provided that
gas through pipeline* credit of input
tax charged on
goods and
services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
or
6% -
10 Heading (i) Renting of any motor vehicle 2.5% 5% Provided that
9966 (Rental designed to carry passengers credit of input
services of where the cost of fuel is tax charged on
transport included in the consideration goods and
vehicles) charged from the service services used
recipient. * in supplying the
service, other
than the input
tax credit of
input service in
the same line of
business (i.e.
service
procured from
another service
provider of
transporting
passengers in a
motor vehicle
or renting of a
motor vehicle)
has not been
taken.
1110 CGST Rates

Notification
[Please refer to
Explanation no.
(iv)]
or
6% 12% -
(ii) Rental services of transport 9% 18% -
vehicles with or without
operators, other than (i) above.
11 Heading (i) Services of goods transport 2.5% 5% Provided that
9967 agency (GTA) in relation to credit of input
(Supporting transportation of goods tax charged on
services in (including used household goods and
transport) goods for personal use). services used
Explanation.- “goods transport in supplying the
agency” means any person who service has not
provides service in relation to been taken
transport of goods by road and [Please refer to
issues consignment note, by Explanation no.
whatever name called. (iv)]
6% 12% Provided that
the goods
transport
agency opting
to pay central
tax @ 6%
under this entry
shall,
thenceforth, be
liable to pay
central tax @
6% on all the
services of
GTA supplied
by it.
(ii) Supporting services in 9% 18% -
transport other than (i) above.
12 Heading Postal and courier services. 9% 18% -
9968
13 Heading Electricity, gas, water and other 9% 18% -
9969 distribution services.
CGST Rates 1111

Notification
14 Section 7 Financial and related services;

real estate services; and rental
and leasing services.
15 Heading (i) Services provided by a 6% 12% Provided that
9971 foreman of a chit fund in credit of input
(Financial relation to chit. tax charged on
and related Explanation.- goods used in
services) (a) "chit" means a transaction supplying the
whether called chit, chit fund, service has not
chitty, kuri, or by whatever been taken
name by or under which a [Please refer to
person enters into an Explanation no.
agreement with a specified (iv)]
number of persons that every
one of them shall subscribe a
certain sum of money (or a
certain quantity of grain
instead) by way of periodical
instalments over a definite
period and that each subscriber
shall, in his turn, as determined
by lot or by auction or by tender
or in such other manner as may
be specified in the chit
agreement, be entitled to a
prize amount;
(b) “foreman of a chit fund”
shall have the same meaning
as is assigned to the
expression “foreman” in clause
(j) of section 2 of the Chit
Funds Act, 1982 (40 of 1982).
(ii) Transfer of the right to use Same Same -
any goods for any purpose rate of rate of
(whether or not for a specified central central
period) for cash, deferred tax as tax as
payment or other valuable on on
consideration. supply supply
of like of like
goods goods
1112 CGST Rates

Notification
involvin involvi
g ng
transfer transfe
of title r of
in title in
goods goods
(iii) Any transfer of right in Same Same -
goods or of undivided share in rate of rate of
goods without the transfer of central central
title thereof. tax as tax as
on on
supply supply
of like of like
goods goods
involvin involvi
g ng
transfer transfe
of title r of
in title in
goods goods
(iv) Leasing of aircrafts by an 2.5% 5.0% Provided that
operator for operating credit of input
scheduled air transport service tax charged on
or scheduled air cargo service goods used in
by way of transaction covered supplying the
by clause (f) paragraph 5 of service has not
Schedule II of the Central been taken
Goods and Services Act, 2017. [Please refer to
Explanation.- Explanation no.
(a) “operator” means a person, (iv)]
organisation or enterprise
engaged in or offering to
engage in aircraft operations;
(b) “scheduled air transport
service” means an air transport
service undertaken between the
same two or more places
operated according to a
published time table or with
flights so regular or frequent
CGST Rates 1113

Notification
that they constitute a

recognisable systematic series,
each flight being open to use by
members of the public;
(c) “scheduled air cargo
service” means air
transportation of cargo or mail
on a scheduled basis according
to a published time table or with
recognisably systematic series,
not open to use by passengers.
(v) Leasing of motor vehicles 65 per -
purchased and leased prior to cent. of
1st July 2017 the rate
of
central
tax as
applicab
le on
supply
of like
goods
involving
transfer
of title in
goods.
Note:
Nothing
contain
ed in
this
entry
shall
apply
on or
after 1st
July,
2020.
1114 CGST Rates

Notification
(vi) Financial and related 9% 18% -

services other than (i), (ii), (iii),
and (iv) above *
16 Heading Real estate services. 9% 18% -
9972
17 Heading (i) Temporary or permanent 6% 12% -
9973 transfer or permitting the use or
(Leasing or enjoyment of Intellectual
rental Property (IP) right in respect of
services, with goods other than Information
or without Technology software.
operator) (ii) Temporary or permanent 9% 18% -
transfer or permitting the use or
enjoyment of Intellectual
Property (IP) right in respect of
Information Technology
software.
[Please refer to Explanation no.
(v)]
Same
(iii) Transfer of the right to use Same -
any goods for any purpose rate of rate of
(whether or not for a specifiedcentral central
period) for cash, deferred tax as tax as
payment or other valuable on on
consideration. supply supply
of like of like
goods goods
involvin involvi
g ng
transfer transfe
of title r of
in title in
goods goods
(iv) Any transfer of right in Same Same -
goods or of undivided share in rate of rate of
goods without the transfer of central central
title thereof. tax as tax as
on on
supply supply
of like of like
CGST Rates 1115

Notification
goods goods
involvin involvi
g ng
transfer transfe
of title r of
in title in
goods goods
(v) Leasing of aircrafts by an 2.5% 5.0% Provided that
operator for operating credit of input
scheduled air transport service tax charged on
or scheduled air cargo service goods used in
by way of transaction covered supplying the
by clause (f) paragraph 5 of service has not
Schedule II of the Central been taken
Goods and Services Act, 2017. [Please refer to
Explanation.- Explanation no.
(a) “operator” means a person, (iv)]
organisation or enterprise
engaged in or offering to
engage in aircraft operations;
(b) “scheduled air transport
service” means an air transport
service undertaken between the
same two or more places
operated according to a
published time table or with
recognisable systematic series,
each flight being open to use by
members of the public;
(c) “scheduled air cargo
service” means air
transportation of cargo or mail
on a scheduled basis according
to a published time table or with
recognisably systematic series,
not open to use by passengers.
1116 CGST Rates

Notification
Same
(vi) Leasing or rental services, Same -
with or without operator, otherrate of rate of
central
than (i), (ii), (iii), (iv) and (v) central
above. tax as tax as
applicab applica
le on ble on
supply supply
of like of like
goods goods
involvin involvi
g ng
transfer transfe
of title r of
in title in
goods goods
(vi) Leasing of motor vehicles 65 per -
purchased and leased prior to cent. of
1st July 2017* the rate
of
central
tax as
applicab
le on
supply
of like
goods
involving
transfer
of title in
goods.
Note:-
Nothing
contain
ed in
this
entry
shall
apply
on or
after 1st
CGST Rates 1117

Notification
July,
2020.
(vi) Leasing or rental services, Same Same -
with or without operator, other rate of rate of
than (i), (ii), (iii), (iv), (v) and (vi) central central
above. * tax as tax as
applicab applica
le on ble on
supply supply
of like of like
goods goods
involving involvin
transfer g
of title in transfer
goods of title
in
goods
18 Section 8 Business and Production
Services
19 Heading Research and development 9% 18% -
9981 services.
20 Heading Legal and accounting services. 9% 18% -
9982
21 Heading (i) Selling of space for 2.5% 5% -
9983 (Other advertisement in print media.
professional, (ii) Other professional, technical 9% 18% -
technical and and business services other
business than (i) above.
services)
22 Heading Telecommunications, 9% 18% -
9984 broadcasting and information
supply services.
23 Heading (i) Supply of tour operator’s 2.5% 5% 1. Provided that
9985 services. Explanation.- "tour credit of input
(Support operator" means any person tax charged on
services) engaged in the business of goods and
planning, scheduling, services used
organizing, arranging tours in supplying the
(which may include service has not
1118 CGST Rates

Notification
arrangements for been taken

accommodation, sightseeing or [Please refer to
other similar services) by any Explanation no.
mode of transport, and includes (iv)] 2. The bill
any person engaged in the issued for
business of operating tours. supply of this
service
indicates that it
is inclusive of
charges of
accommodation
and
transportation
required for
such a tour and
the amount
charged in the
bill is the gross
amount
charged for
such a tour
including the
charges of
accommodation
and
transportation
required for
such a tour.
(ii) Support services other than 9% 18% -
(i) above
24 Heading (i) Support services to Nil Nil -
9986 agriculture, forestry, fishing,
animal husbandry.
Explanation. – “Support
services to agriculture, forestry,
fishing, animal husbandry”
mean –
(i) Services relating to
cultivation of plants and rearing
of all life forms of animals,
CGST Rates 1119

Notification
except the rearing of horses, for

food, fibre, fuel, raw material or
other similar products or
agricultural produce by way
of—
(a) agricultural operations
directly related to production of
any agricultural produce
including cultivation,
harvesting, threshing, plant
protection or testing;
(b) supply of farm labour;
(c) processes carried out at an
agricultural farm including
tending, pruning, cutting,
harvesting, drying, cleaning,
trimming, sun drying,
fumigating, curing, sorting,
grading, cooling or bulk
packaging and such like
operations which do not alter
the essential characteristics of
agricultural produce but make it
only marketable for the primary
market;
(d) renting or leasing of agro
machinery or vacant land with
or without a structure incidental
to its use;
(e) loading, unloading, packing,
storage or warehousing of
agricultural produce;
(f) agricultural extension
services;
(g) services by any Agricultural
Produce Marketing Committee
or Board or services provided
by a commission agent for sale
or purchase of agricultural
produce.
1120 CGST Rates

Notification
(ii) Services by way of pre-

conditioning, pre-cooling,
ripening, waxing, retail packing,
labelling of fruits and
vegetables which do not
change or alter the essential
characteristics of the said fruits
or vegetables.
(iii) Carrying out an
intermediate production
process as job work in relation
to cultivation of plants and
rearing of all life forms of
animals, except the rearing of
horses, for food, fibre, fuel, raw
material or other similar
products or agricultural
produce.
(ii) Support services to mining, 9% 18% -
electricity, gas and water
distribution.
25 Heading Maintenance, repair and 9% 18% -
9987 installation (except
construction) services.
26 Heading (i) Services by way of job work 2.5% 5% -
9988 in relation to-
(Manufacturin (a) Printing of newspapers;
g services (b) Textiles and textile products
on physical falling under Chapter 50 to 63
inputs in the First Schedule to the
(goods) Customs Tariff Act, 1975 (51of
owned by 1975);
others)
(c) all products falling under
Chapter 71 in the First
Schedule to the Customs Tariff
Act, 1975 (51of 1975); *
(d) Printing of books (including
Braille books), journals and
periodicals;
CGST Rates 1121

Notification
(da) printing of all goods falling

under Chapter 48 or 49, which
attract CGST @ 2.5 per cent. or
Nil;*
(e) Processing of hides, skins
and leather falling under
Act, 1975 (51of 1975).
(f) all food and food products
falling under Chapters 1 to 22
in the First Schedule to the
Customs Tariff Act, 1975 (51of
1975); *
(g) all products falling under
Act, 1975 (51of 1975), except
dog and cat food put up for
retail sale falling under tariff
item 23091000 of the said
Chapter; *
(h) manufacture of clay bricks
falling under tariff item
69010010 in the First Schedule
to the Customs Tariff Act, 1975
(51of 1975); *
(i) manufacture of handicraft
goods.
Explanation. - The expression
“handicraft goods” shall have
the same meaning as assigned
to it in the notification No.
32/2017 -Central Tax, dated the
15th September, 2017
published in the Gazette of
India, Extraordinary, Part II,
Section 3, Sub-section (i), vide
number G.S.R. 1158 (E), dated
the 15th September, 2017 as
amended from time to time.
1122 CGST Rates

Notification
(ia) Services by way of job work 6% 12% -

in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling
under Chapter 48 or 49, which
attract CGST @ 6per cent. *
(ii) Services by way of any 2.5% 5% (ii) Services by
treatment or process on goods way of any
belonging to another person, in treatment or
relation to- process on
(a) printing of newspapers; goods
(b) printing of books (including belonging to
Braille books), journals and another person,
periodicals. in relation to-
(c) printing of all goods falling (a) printing of
under Chapter 48 or 49, which newspapers;
attract CGST @ 2.5 per cent. or (b) printing of
Nil.”; * books
(including
Braille books),
journals and
periodicals.
(c) printing of
all goods falling
under Chapter
48 or 49, which
attract CGST
@ 2.5 per cent.
or Nil.”; *
(iia) Services by way of any 6% 12% -
treatment or process on goods
belonging to another person,
in relation to printing of all
goods falling under Chapter
48 or 49, which attract CGST
@ 6per cent.
(iii) Manufacturing services on -
physical inputs (goods) owned
9% 18%
by others, other than (i) & (ia),
(ii) and (iia)”above. *
CGST Rates 1123

Notification
27 Heading (i) Services by way of printing 6% 12% -

9989 of all goods falling under
Chapter 48 or 49 [including
newspapers, books (including
Braille books), journals and
periodicals], which attract
CGST @ 6 per cent. or 2.5per
cent. or Nil, where only
content is supplied by the
publisher and the physical
inputs including paper used for
printing belong to the printer. *
(ii) Other manufacturing 9% 18% -
services; publishing, printing
and reproduction services;
materials recovery services,
other than (i) above.
28 Section 9 Community, Social and
Personal Services and other
miscellaneous services
29 Heading Public administration and other 9% 18% -
9991 services provided to the
community as a whole;
compulsory social security
services.
30 Heading Education services. 9% 18% -
9992
31 Heading Human health and social care 9% 18% -
9993 services.
32 Heading Sewage and waste collection, 9% 18% -
9994 treatment and disposal and
other environmental protection
services.
33 Heading Services of membership 9% 18% -
9995 organisations.
34 Heading 9996 (i) Services by way of 9% 18% -
(Recreational, admission or access to circus,
cultural and Indian classical dance including
sporting folk dance, theatrical
1124 CGST Rates

Notification
services) performance, drama or

planetarium.
(ii) Services by way of 9% 18% -
admission exhibition of
cinematograph films where
price of admission ticket is one
hundred rupees or less.
(iii) Services by way of 14% 28% -
admission to entertainment
events or access to amusement
facilities including exhibition of
cinematograph films, theme
parks, water parks, joy rides,
merry-go rounds, go-carting,
casinos, race-course, ballet,
any sporting event such as
Indian Premier League and the
like.
(iv) Services provided by a race 14% 28% -
club by way of totalisator or a
license to bookmaker in such
club.
(v) Gambling. 14% 28% -
(vi) Recreational, cultural and 9% 18% -
sporting services other than (i),
(ii), (iii), (iv) and (v) above.
35 Heading Other services (washing, 9% 18% -
9997 cleaning and dyeing services;
beauty and physical well-being
services; and other
including services nowhere else
classified).
36 Heading Domestic services. 9% 18% -
9998
37 Heading Services provided by 9% 18% -
9999 extraterritorial organisations
and bodies.
2. In case of supply of service specified in column (3) of the entry at item (i), item (iv)
[sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item
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(d)], item (vi) [sub-item (c)] against serial no. 3 of the Table above, involving transfer of
property in land or undivided share of land, as the case may be, the value of supply of service
and goods portion in such supply shall be equivalent to the total amount charged for such
supply less the value of land or undivided share of land, as the case may be, and the value of
land or undivided share of land, as the case may be, in such supply shall be deemed to be
one third of the total amount charged for such supply.
Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be.
3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the
Official Gazette by the organising State, whichever is higher, in case of lottery run by State
Government and 100/128 of the face value or the price notified in the Official Gazette by the
organising State, whichever is higher, in case of lottery authorised by State Government.
4. Explanation.- For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context
otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the
annexed scheme of classification of services (Annexure).
(iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51
of 1975), 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 heading 9988.
(iv) Wherever a rate has been prescribed in this notification subject to the condition that
credit of input tax charged on goods or services used in supplying the service has not
been taken, it shall mean that,-
(a) credit of input tax charged on goods or services used exclusively in supplying
such service has not been taken; and
(b) credit of input tax charged on goods or services used partly for supplying such
service and partly for effecting other supplies eligible for input tax credits, is
reversed as if supply of such service is an exempt supply and attracts provisions
of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017
and the rules made thereunder.
(v) "information technology software” means any representation of instructions, data, sound
or image, including source code and object code, recorded in a machine readable form,
and capable of being manipulated or providing interactivity to a user, by means of a
computer or an automatic data processing machine or any other device or equipment.
(vi) “agricultural extension” means application of scientific research and knowledge to
agricultural practices through farmer education or training.
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(vii) “agricultural produce” means any produce out of cultivation of plants and rearing of all
life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or
other similar products, on which either no further processing is done or such processing
is done as is usually done by a cultivator or producer which does not alter its essential
characteristics but makes it marketable for primary market.
(viii) “Agricultural Produce Marketing Committee or Board” means any committee or board
constituted under a State law for the time being in force for the purpose of regulating
the marketing of agricultural produce.
(ix) “Governmental Authority” means an authority or a board or any other body, -*
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry out any
function entrusted to a Municipality under article 243 W of the Constitution or to a
Panchayat under article 243 G of the Constitution.
(x) “Government Entity” means an authority or a board or any other body including a
society, trust, corporation,*
(i) set up by an Act of Parliament or State Legislature; or
with 90 per cent. or more participation by way of equity or control, to carry out a function
entrusted by the Central Government, State Government, Union Territory or a local
authority.”.
5. This notification shall come into force with effect from 1st day of July, 2017.
[F.No. 334/1/2017-TRU]
(Ruchi Bisht)
Note: This notification includes amendments made vide Notification No. 20/2017-Central Tax
(Rate) dt. 22.08.2017 & Notification No. 20/2017-Integrated Tax (Rate), dt. 22-08-2017.
CGST Rates 1127

Notification
Annexure: Scheme of Classification of Services

S.No. Chapter, Service Service Description
Section, Code
Heading or (Tariff)
Group
(1) (2) (3) (4)
1 Chapter 99 All Services
2 Section 5 Construction Services
3 Heading 9954 Construction services
4 Group 99541 Construction services of buildings
5 995411 Construction services of single dwelling or multi dwelling or
multi-storied residential buildings
6 995412 Construction services of other residential buildings such
as old age homes, homeless shelters, hostels and the like
7 995413 Construction services of industrial buildings such as
buildings used for production activities (used for assembly
line activities), workshops, storage buildings and other
similar industrial buildings
8 995414 Construction services of commercial buildings such as office
buildings, exhibition and marriage halls, malls, hotels,
restaurants, airports, rail or road terminals, parking
garages, petrol and service stations, theatres and other
similar buildings
9 995415 Construction services of other non-residential buildings such
as educational institutions, hospitals, clinics including
veterinary clinics, religious establishments, courts, prisons,
museums and other similar buildings
10 995416 Construction services of other buildings nowhere else
classified
11 995419 Services involving repair, alterations, additions,
replacements, renovation, maintenance or remodeling of the
buildings covered above
12 Group 99542 General construction services of civil engineering works
13 995421 General construction services of highways, streets, roads,
railways and airfield runways, bridges and tunnels
14 995422 General construction services of harbours, waterways,
dams, water mains and lines, irrigation and other waterworks
15 995423 General construction services of long-distance
underground/overland/ submarine pipelines, communication
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Notification
and electric power lines (cables); pumping stations and

related works; transformer stations and related works
16 995424 General construction services of local water and sewage
pipelines, electricity and communication cables and related
works
17 995425 General construction services of mines and industrial plants
18 995426 General Construction services of Power Plants and its
related infrastructure
19 995427 General construction services of outdoor sport and
recreation facilities
General construction services of other civil engineering
20 995428 works nowhere else classified
replacements, renovation, maintenance or remodeling of
the constructions covered above
22 Group 99543 Site preparation services
23 995431 Demolition services
24 995432 Site formation and clearance services including preparation
services to make sites ready for subsequent construction
work, test drilling and boring and core extraction, digging of
trenches
25 995433 Excavating and earthmoving services
26 995434 Water well drilling services and septic system installation
services
27 995435 Other site preparation services nowhere else classified
replacements, maintenance of the constructions covered
above
29 Group 99544 Assembly and erection of prefabricated constructions
30 995441 Installation, assembly and erection services of prefabricated
buildings
31 995442 Installation, assembly and erection services of other
prefabricated structures and constructions
32 995443 Installation services of all types of street furniture (such as
bus shelters, benches, telephone booths, public toilets, and
the like)
33 995444 Other assembly and erection services nowhere else
classified
above
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Notification
35 Group 99545 Special trade construction services

36 995451 Pile driving and foundation services
37 995452 Building framing and roof framing services
38 995453 Roofing and waterproofing services
39 995454 Concrete services
40 995455 Structural steel erection services
41 995456 Masonry services
42 995457 Scaffolding services
43 995458 Other special trade construction services nowhere else
classified
above
45 Group 99546 Installation services
46 995461 Electrical installation services including Electrical wiring and
fitting services, fire alarm installation services, burglar alarm
system installation services
47 995462 Water plumbing and drain laying services
48 995463 Heating, ventilation and air conditioning equipment
installation services
49 995464 Gas fitting installation services
50 995465 Insulation services
51 995466 Lift and escalator installation services
52 995468 Other installation services nowhere else classified
replacements, maintenance of the installations covered
above
54 Group 99547 Building completion and finishing services
55 995471 Glazing services
56 995472 Plastering services
57 995473 Painting services
58 995474 Floor and wall tiling services
59 995475 Other floor laying, wall covering and wall papering services
60 995476 Joinery and carpentry services
61 995477 Fencing and railing services
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Notification
62 995478 Other building completion and finishing services nowhere

else classified
replacements, maintenance of the completion/finishing works
covered above
64 Section 6 Distributive Trade Services ; Accommodation, Food and
Beverage Service; Transport Services; Gas and
Electricity Distribution Services
65 Heading 9961 Services in wholesale trade
66 Group 99611
67 996111 Services provided for a fee or commission or on contract
basis on wholesale trade
68 Heading 9962 Services in retail trade
69 Group 99621
70 996211 Services provided for a fee or commission or on contract
basis on retail trade
71 Heading 9963 Accommodation, food and beverage services
72 Group 99631 Accommodation services
73 996311 Room or unit accommodation services provided by Hotels,
Inn, Guest House, Club and the like
74 996312 Camp site services
75 996313 Recreational and vacation camp services
76 Group 99632 Other accommodation services
77 996321 Room or unit accommodation services for students in
student residences
78 996322 Room or unit accommodation services provided by
Hostels, Camps, Paying Guest and the like
79 996329 Other room or unit accommodation services nowhere else
classified
80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic
beverages serving services
81 996331 Services provided by restaurants, cafes and similar eating
facilities including takeaway services, room services and
door delivery of food
82 996332 Services provided by Hotels, Inn, Guest House, Club
and the like including room services, takeaway services and
door delivery of food
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Notification
83 996333 Services provided in canteen and other similar

establishments
84 996334 Catering Services in exhibition halls, events, marriage halls
and other outdoor/indoor functions
85 996335 Catering services in trains, flights and the like
86 996336 Preparation or supply services of food, edible preparations,
alcoholic and non-alcoholic beverages to airlines and other
transportation operators
87 996337 Other contract food services
88 996339 Other food, edible preparations, alcoholic and non-alcoholic
beverages serving services nowhere else classified
89 Heading 9964 Passenger transport services
90 Group 99641 Local transport and sightseeing transportation services
of passengers
91 996411 Local land transport services of passengers by railways,
metro, monorail, bus, tramway, autos, three wheelers,
scooters and other motor vehicles
92 996412 Taxi services including radio taxi and other similar services
93 996413 Non-scheduled local bus and coach charter services
94 996414 Other land transportation services of passengers
95 996415 Local water transport services of passengers by ferries,
cruises and the like
96 996416 Sightseeing transportation services by rail, land, water and
air
97 996419 Other local transportation services of passengers nowhere
else classified
98 Group 99642 Long-distance transport services of passengers
99 996421 Long-distance transport services of passengers through
rail network by railways, metro and the like
100 996422 Long-distance transport services of passengers through
road by bus, car, non-scheduled long distance bus and
coach services, stage carriage and the like
101 996423 Taxi services including radio taxi and other similar services
102 996424 Coastal and transoceanic (overseas) water transport
services of passengers by Ferries, Cruise Ships and the like
103 996425 Domestic/ international scheduled air transport services of
passengers
104 996426 Domestic/ international non-scheduled air transport services
of passengers
105 996427 Space transport services of passengers
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Notification
106 Other long-distance transportation services of passengers

996429 nowhere else classified
107 Heading 9965 Goods Transport Services
108 Group 99651 Land transport services of Goods
109 996511 Road transport services of Goods including letters, parcels,
live animals, household and office furniture, containers
and the like by refrigerator vehicles, trucks, trailers, man or
animal drawn vehicles or
any other vehicles
110 996512 Railway transport services of Goods including letters,
parcels, live animals, household and office furniture,
intermodal containers, bulk cargo and the like
Transport services of petroleum and natural gas, water,
111 996513 sewerage and
other goods via pipeline
112 996519 Other land transport services of goods nowhere else
classified
113 Group 99652 Water transport services of goods
114 996521 Coastal and transoceanic (overseas) water transport
services of goods by refrigerator vessels, tankers, bulk
cargo vessels, container ships and the like
115 996522 Inland water transport services of goods by refrigerator
vessels, tankers and other vessels
116 Group 99653 Air and space transport services of goods
117 996531 Air transport services of letters and parcels and other goods
118 996532 Space transport services of freight
119 Heading 9966 Rental services of transport vehicles with or without
operators
120 Group 99660 Rental services of transport vehicles with or without
operators
121 996601 Rental services of road vehicles including buses, coaches,
cars, trucks
and other motor vehicles, with or without operator
122 996602 Rental services of water vessels including passenger
vessels, freight vessels and the like with or without operator
123 996603 Rental services of aircraft including passenger aircrafts,
freight aircrafts and the like with or without operator
124 996609 Rental services of other transport vehicles nowhere else
classified with or without operator
125 Heading 9967 Supporting services in transport
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Notification
126 Group 99671 Cargo handling services

127 996711 Container handling services
128 996712 Customs house agent services
129 996713 Clearing and forwarding services
130 996719 Other cargo and baggage handling services
131 Group 99672 Storage and warehousing services
132 996721 Refrigerated storage services
133 996722 Bulk liquid or gas storage services
134 996729 Other storage and warehousing services
135 Group 99673 Supporting services for railway transport
136 996731 Railway pushing or towing services
137 Other supporting services for railway transport nowhere else
996739 classified
138 Group 99674 Supporting services for road transport
139 996741 Bus station services
140 996742 Operation services of national highways, state highways,
expressways, roads and streets; bridges and tunnel
operation services
141 996743 Parking lot services
142 996744 Towing services for commercial and private vehicles
143 996749 Other supporting services for road transport nowhere else
classified
144 Group 99675 Supporting services for water transport (coastal,
transoceanic and inland waterways)
145 996751 Port and waterway operation services (excluding cargo
handling) such as operation services of ports, docks, light
houses, light ships and the like
146 996752 Pilotage and berthing services
147 996753 Vessel salvage and refloating services
148 996759 Other supporting services for water transport nowhere else
classified
149 Group 99676 Supporting services for air or space transport
150 996761 Airport operation services (excluding cargo handling)
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Notification
151 996762 Air traffic control services

152 996763 Other supporting services for air transport
153 996764 Supporting services for space transport
154 Group 99679 Other supporting transport services
155 996791 Goods transport agency services for road transport
156 996792 Goods transport agency services for other modes of
transport
157 996793 Other goods transport services
158 996799 Other supporting transport services nowhere else classified
159 Heading 9968 Postal and courier services
160 Group 99681 Postal and courier services
Postal services including post office counter services, mail
161 996811 box rental services
162 996812 Courier services
163 996813 Local delivery services
164 996819 Other Delivery Services nowhere else classified
165 Heading 9969 Electricity, gas, water and other distribution services
166 Group 99691 Electricity and gas distribution services
167 996911 Electricity transmission services
168 996912 Electricity distribution services
169 996913 Gas distribution services
170 Group 99692 Water distribution and other services
171 996921 Water distribution services
Services involving distribution of steam, hot water and air
172 996922
conditioning supply and the like
173 996929 Other similar services
Financial and related services; real estate services;
174 Section 7 and rental and leasing services
175 Heading 9971 Financial and related services
Group 99711 Financial services (except investment banking,
176 insurance services and pension services)
177 997111 Central banking services
CGST Rates 1135

Notification
178 997112 Deposit services

179 997113 Credit-granting services including stand-by commitment,
guarantees and securities
180 997114 Financial leasing services
181 997119 Other financial services (except investment banking,
insurance services and pension services)
182 Group 99712 Investment banking services
183 997120 Investment banking services
184 Group 99713 Insurance and pension services (excluding reinsurance
services)
185 997131 pension services
186 997132 Life insurance services (excluding reinsurance services)
187 997133 Accident and health insurance services
188 997134 Motor vehicle insurance services
189 997135 Marine, aviation, and other transport insurance services
190 997136 Freight insurance services and travel insurance services
191 997137 Other property insurance services
192 997139 Other non-life insurance services (excluding reinsurance
services)
193 Group 99714 Reinsurance services
194 997141 Life reinsurance services
195 997142 Accident and health reinsurance services
196 997143 Motor vehicle reinsurance services
197 997144 Marine, aviation and other transport reinsurance services
198 997145 Freight reinsurance services
199 997146 Other property reinsurance services
200 997149 Other non-life reinsurance services
201 Group 99715 Services auxiliary to financial services (other than to
insurance and pensions)
202 997151 Services related to investment banking such as mergers and
acquisition services, corporate finance and venture capital
services
203 997152 Brokerage and related securities and commodities services
including commodity exchange services
204 997153 Portfolio management services except pension funds
1136 CGST Rates

Notification
205 997154 Trust and custody services

206 997155 Services related to the administration of financial markets
207 997156 Financial consultancy services
208 997157 Foreign exchange services
209 997158 Financial transactions processing and clearing house
services
210 997159 Other services auxiliary to financial services
211 Group 99716 Services auxiliary to insurance and pensions
212 997161 Services auxiliary to insurance and pensions
213 997162 Insurance claims adjustment services
214 997163 Actuarial services
215 997164 Pension fund management services
216 997169 Other services auxiliary to insurance and pensions
217 Group 99717 Services of holding financial assets
218 997171 Services of holding equity of subsidiary companies
219 997172 Services of holding securities and other assets of trusts and
funds and similar financial entities
220 Heading 9972 Real estate services
221 Group 99721 Real estate services involving owned or leased property
222 997211 Rental or leasing services involving own or leased residential
Property
223 997212 Rental or leasing services involving own or leased non-
residential property
224 997213 Trade services of buildings
225 997214 Trade services of time-share properties
226 997215 Trade services of vacant and subdivided land
227 Group 99722 Real estate services on a fee or commission basis or
on contract basis
228 997221 Property management services on a fee or commission
basis or on contract basis
229 997222 Building sales on a fee or commission basis or on contract
basis
230 997223 Land sales on a fee or commission basis or on contract
basis
CGST Rates 1137

Notification
231 997224 Real estate appraisal services on a fee or commission

basis or on contract basis
232 Heading 9973 Leasing or rental services with or without operator
233 Group 99731 Leasing or rental services concerning machinery and
equipment with or without operator
234 997311 Leasing or rental services concerning transport equipments
including containers, with or without operator
235 997312 Leasing or rental services concerning agricultural machinery
and equipment with or without operator
236 997313 Leasing or rental services concerning construction
machinery and equipment with or without operator
237 997314 Leasing or rental services concerning office machinery and
equipment (except computers) with or without operator
238 997315 Leasing or rental services concerning computers with or
without operators
239 997316 Leasing or rental services concerning telecommunications
equipment with or without operator
240 997319 Leasing or rental services concerning other machinery and
equipments with or without operator
241 Group 99732 Leasing or rental services concerning other goods
242 997321 Leasing or rental services concerning televisions, radios,
video cassette recorders, projectors, audio systems and
related equipment and accessories (home entertainment
equipment )
243 997322 Leasing or rental services concerning video tapes and
disks (home entertainment equipment )
244 997323 Leasing or rental services concerning furniture and other
household appliances
245 997324 Leasing or rental services concerning pleasure and leisure
equipment
246 997325 Leasing or rental services concerning household linen
247 997326 Leasing or rental services concerning textiles, clothing and
footwear
248 997327 Leasing or rental services concerning do-it-yourself
machinery and
Equipment
249 997329 Leasing or rental services concerning other goods
1138 CGST Rates

Notification
250 Group 99733 Licensing services for the right to use intellectual
property and
similar products
251 997331 Licensing services for the right to use computer software
and Databases
252 997332 Licensing services for the right to broadcast and show
original films, sound recordings, radio and television
programme and the like
253 997333 Licensing services for the right to reproduce original art
works
254 997334 Licensing services for the right to reprint and copy
manuscripts, books, journals and periodicals
255 997335 Licensing services for the right to use research and
development products
256 997336 Licensing services for the right to use trademarks and
franchises
257 997337 Licensing services for the right to use minerals including its
exploration and evaluation
258 997338 Licensing services for right to use other natural resources
including telecommunication spectrum
259 997339 Licensing services for the right to use other intellectual
property products and other resources nowhere else
classified
260 Section 8 Business and Production Services
261 Heading 9981 Research and development services
262 Group 99811 Research and experimental development services in
natural sciences and engineering
263 998111 Research and experimental development services in natural
sciences
264 998112 Research and experimental development services in
engineering and technology
medical sciences and pharmacy
agricultural sciences
267 Group 99812 Research and experimental development services in
social sciences and humanities
268 998121 Research and experimental development services in social
sciences
humanities
CGST Rates 1139

Notification
270 Group 99813 Interdisciplinary research services

271 998130 Interdisciplinary research and experimental development
services
272 Group 99814 Research and development originals
273 998141 Research and development originals in pharmaceuticals
274 998142 Research and development originals in agriculture
275 998143 Research and development originals in biotechnology
276 998144 Research and development originals in computer related
sciences
277 998145 Research and development originals in other fields nowhere
else classified
278 Heading 9982 Legal and accounting services
279 Group 99821 Legal services
280 998211 Legal advisory and representation services concerning
criminal law
281 998212 Legal advisory and representation services concerning
other fields of law
282 998213 Legal documentation and certification services concerning
patents, copyrights and other intellectual property rights
283 998214 Legal documentation and certification services concerning
other documents
284 998215 Arbitration and conciliation services
285 998216 Other legal services nowhere else classified
286 Group 99822 Accounting, auditing and bookkeeping services
287 998221 Financial auditing services
288 998222 Accounting and bookkeeping services
289 998223 Payroll services
290 998224 Other similar services nowhere else classified
291 Group 99823 Tax consultancy and preparation services
292 998231 Corporate tax consulting and preparation services
293 998232 Individual tax preparation and planning services
294 Group 99824 Insolvency and receivership services
295 998240 Insolvency and receivership services
296 Heading 9983 Other professional, technical and business services
1140 CGST Rates

Notification
Group 99831 Management consulting and management services;

297 information
technology services
298 998311 Management consulting and management services including
financial, strategic, human resources, marketing, operations
and supply chain management
299 998312 Business consulting services including public relations
services
300 998313 Information technology consulting and support services
301 998314 Information technology design and development services
302 998315 Hosting and information technology infrastructure
provisioning services
303 998316 Information technology infrastructure and network
management services
304 998319 Other information technology services nowhere else
classified
305 Group 99832 Architectural services, urban and land planning and
landscape architectural services
306 998321 Architectural advisory services
307 998322 Architectural services for residential building projects
308 998323 Architectural services for non-residential building projects
309 998324 Historical restoration architectural services
310 998325 Urban planning services
311 998326 Rural land planning services
312 998327 Project site master planning services
313 998328 Landscape architectural services and advisory services
314 Group 99833 Engineering services
315 998331 Engineering advisory services
316 998332 Engineering services for building projects
317 998333 Engineering services for industrial and manufacturing
projects
318 998334 Engineering services for transportation projects
319 998335 Engineering services for power projects
320 998336 Engineering services for telecommunications and
broadcasting projects
CGST Rates 1141

Notification
321 998337 Engineering services for waste management projects

(hazardous and non-hazardous), for water, sewerage and
drainage projects
322 998338 Engineering services for other projects nowhere else
classified
323 998339 Project management services for construction projects
324 Group 99834 Scientific and other technical services
325 998341 Geological and geophysical consulting services
326 998342 Subsurface surveying services
327 998343 Mineral exploration and evaluation
328 998344 Surface surveying and map-making services
329 998345 Weather forecasting and meteorological services
330 998346 Technical testing and analysis services
331 998347 Certification of ships, aircraft, dams, and the like
332 998348 Certification and authentication of works of art
333 998349 Other technical and scientific services nowhere else
classified
334 Group 99835 Veterinary services
335 998351 Veterinary services for pet animals
336 998352 Veterinary services for livestock
337 998359 Other veterinary services nowhere else classified
338 Group 99836 Advertising services and provision of advertising space
or time
339 998361 Advertising Services
340 998362 Purchase or sale of advertising space or time, on
commission
341 998363 Sale of advertising space in print media (except on
commission)
342 998364 Sale of television and radio advertising time
343 998365 Sale of internet advertising space
344 998366 Sale of other advertising space or time (except on
commission)
345 Group 99837 Market research and public opinion polling services
346 998371 Market research services
1142 CGST Rates

Notification
347 998372 Public opinion polling services

348 Group 99838 Photography and videography and their processing
services
349 998381 Portrait photography services
350 998382 Advertising and related photography services
351 998383 Event photography and event videography services
352 998384 Specialty photography services
353 998385 Restoration and retouching services of photography
354 998386 Photographic and video graphic processing services
355 998387 Other photography and videography and their processing
services nowhere else classified
356 Group 99839 Other professional, technical and business services
357 998391 Specialty design services including interior design,
fashion design, industrial design and other specialty design
services
358 998392 Design originals
359 998393 Scientific and technical consulting services
360 998394 Original compilations of facts or information
361 998395 Translation and interpretation services
362 998396 Trademarks and franchises
363 998397 Sponsorship services and brand promotion services
364 998399 Other professional, technical and business services nowhere
else classified
365 Heading 9984 Telecommunications, broadcasting and information
supply services
366 Group 99841 Telephony and other telecommunications services
367 998411 Carrier services
368 998412 Fixed telephony services
369 998413 Mobile telecommunications services
370 998414 Private network services
371 998415 Data transmission services
372 998419 Other telecommunications services including fax services,
telex services nowhere else classified
CGST Rates 1143

Notification
373 Group 99842 Internet telecommunications services

374 998421 Internet backbone services
375 998422 Internet access services in wired and wireless mode
376 998423 Fax, telephony over the internet
377 998424 Audio conferencing and video conferencing over the internet
378 998429 Other internet telecommunications services nowhere else
classified
379 Group 99843 On-line content services
380 998431 On-line text based information such as online books,
newspapers, periodicals, directories and the like
381 998432 On-line audio content
382 998433 On-line video content
383 998434 Software downloads
384 998439 Other on-line contents nowhere else classified
385 Group 99844 News agency services
386 998441 News agency services to newspapers and periodicals
387 998442 Services of independent journalists and press photographers
388 998443 News agency services to audiovisual media
389 Group 99845 Library and archive services
390 998451 Library services
391 998452 Operation services of public archives including digital
archives
392 998453 Operation services of historical archives including digital
archives
393 Group 99846 Broadcasting, programming and programme distribution
services
394 998461 Radio broadcast originals
395 998462 Television broadcast originals
396 998463 Radio channel programmes
397 998464 Television channel programmes
398 998465 Broadcasting services
399 998466 Home programme distribution services
1144 CGST Rates

Notification
400 Heading 9985 Support services

401 Group 99851 Employment services including personnel search,
referral service and labour supply service
402 998511 Executive or retained personnel search services
403 998512 Permanent placement services, other than executive search
services
404 998513 Contract staffing services
405 998514 Temporary staffing services
406 998515 Long-term staffing (pay rolling) services
407 998516 Temporary staffing-to-permanent placement services
408 998517 Co-employment staffing services
409 998519 Other employment and labour supply services nowhere else
classified
410 Group 99852 Investigation and security services
411 998521 Investigation services
412 998522 Security consulting services
413 998523 Security systems services
414 998524 Armoured car services
415 998525 Guard services
416 998526 Training of guard dogs
417 998527 Polygraph services
418 998528 Fingerprinting services
419 998529 Other security services nowhere else classified
420 Group 99853 Cleaning services
421 998531 Disinfecting and exterminating services
422 998532 Window cleaning services
423 998533 General cleaning services
424 998534 Specialised cleaning services for reservoirs and tanks
425 998535 Sterilisation of objects or premises (operating rooms)
426 998536 Furnace and chimney cleaning services
427 998537 Exterior cleaning of buildings of all types
428 998538 Cleaning of transportation equipment
CGST Rates 1145

Notification
429 998539 Other cleaning services nowhere else classified

430 Group 99854 Packaging services
431 998540 Packaging services of goods for others
432 998541 Parcel packing and gift wrapping
433 998542 Coin and currency packing services
434 998549 Other packaging services nowhere else classified
435 Group 99855 Travel arrangement, tour operator and related services
436 998551 Reservation services for transportation
437 998552 Reservation services for accommodation, cruises and
package tours
438 998553 Reservation services for convention centres, congress
centres and exhibition halls
439 998554 Reservation services for event tickets, cinema halls,
entertainmen and recreational services and other reservation
services
440 998555 Tour operator services
441 998556 Tourist guide services
442 998557 Tourism promotion and visitor information services
443 998559 Other travel arrangement and related services nowhere else
classified
444 Group 99859 Other support services
445 998591 Credit reporting and rating services
446 998592 Collection agency services
447 998593 Telephone-based support services
448 998594 Combined office administrative services
449 998595 Specialised office support services such as duplicating
services, mailing services, document preparation and the like
450 998596 Events, exhibitions, conventions and trade shows
organisation and assistance services
451 998597 Landscape care and maintenance services
452 998598 Other information services nowhere else classified
453 998599 Other support services nowhere else classified
454 Heading 9986 Support services to agriculture, hunting, forestry,
fishing, mining and utilities
455 Group 99861 Support services to agriculture, hunting, forestry and
fishing
1146 CGST Rates

Notification
456 998611 Support services to crop production

457 998612 Animal husbandry services
458 998613 Support services to hunting
459 998614 Support services to forestry and logging
460 998615 Support services to fishing
461 998619 Other support services to agriculture, hunting, forestry and
fishing
462 Group 99862 Support services to mining
463 998621 Support services to oil and gas extraction
464 998622 Support services to other mining nowhere else classified
465 Group 99863 Support services to electricity, gas and water
distribution
466 998631 Support services to electricity transmission and distribution
467 998632 Support services to gas distribution
468 998633 Support services to water distribution
469 998634 Support services to distribution services of steam, hot
water and air-conditioning supply
470 Heading 9987 Maintenance, repair and installation (except
construction) services
471 Group 99871 Maintenance and repair services of fabricated metal
products, machinery and equipment
472 998711 Maintenance and repair services of fabricated metal
products, except machinery and equipment
473 998712 Maintenance and repair services of office and accounting
machinery
474 998713 Maintenance and repair services of computers and
peripheral equipment
475 998714 Maintenance and repair services of transport machinery and
Equipment
476 998715 Maintenance and repair services of electrical household
appliances
477 998716 Maintenance and repair services of telecommunication
equipments and apparatus
478 998717 Maintenance and repair services of commercial and
industrial machinery
479 998718 Maintenance and repair services of elevators and escalators
CGST Rates 1147

Notification
480 998719 Maintenance and repair services of other machinery and

equipments
481 Group 99872 Repair services of other goods
482 998721 Repair services of footwear and leather goods
483 998722 Repair services of watches, clocks and jewellery
484 998723 Repair services of garments and household textiles
485 998724 Repair services of furniture
486 998725 Repair services of bicycles
487 998726 Maintenance and repair services of musical instruments
488 998727 Repair services for photographic equipment and cameras
489 998729 Maintenance and repair services of other goods nowhere
else classified
490 Group 99873 Installation services (other than construction)
491 998731 Installation services of fabricated metal products, except
machinery and equipment
492 998732 Installation services of industrial, manufacturing and service
industry machinery and equipment
493 998733 Installation services of office and accounting machinery and
computers
494 998734 Installation services of radio, television and communications
equipment and apparatus
495 998735 Installation services of professional medical machinery and
equipment, and precision and optical instruments
496 998736 Installation services of electrical machinery and apparatus
nowhere else classified
497 998739 Installation services of other goods nowhere else classified
498 Heading 9988 Manufacturing services on physical inputs (goods)
owned by others
499 Group 99881 Food, beverage and tobacco manufacturing services
500 998811 Meat processing services
501 998812 Fish processing services
502 998813 Fruit and vegetables processing services
503 998814 Vegetable and animal oil and fat manufacturing services
504 998815 Dairy product manufacturing services
1148 CGST Rates

Notification
505 998816 Other food product manufacturing services

506 998817 Prepared animal feeds manufacturing services
507 998818 Beverage manufacturing services
508 998819 Tobacco manufacturing services nowhere else classified
509 Group 99882 Textile, wearing apparel and leather manufacturing
services
510 998821 Textile manufacturing services
511 998822 Wearing apparel manufacturing services
512 998823 Leather and leather product manufacturing services
513 Group 99883 Wood and paper manufacturing services
514 998831 Wood and wood product manufacturing services
515 998832 Paper and paper product manufacturing services
516 Group 99884 Petroleum, chemical and pharmaceutical product
manufacturing services
517 998841 Coke and refined petroleum product manufacturing services
518 998842 Chemical product manufacturing services
519 998843 Pharmaceutical product manufacturing services
520 Group 99885 Rubber, plastic and other non-metallic mineral product
manufacturing service
521 998851 Rubber and plastic product manufacturing services
522 998852 Plastic product manufacturing services
523 998853 Other non-metallic mineral product manufacturing services
524 Group 99886 Basic metal manufacturing services
525 998860 Basic metal manufacturing services
526 Group 99887 Fabricated metal product, machinery and equipment
527 998871 Structural metal product, tank, reservoir and steam
generator manufacturing services
528 998872 Weapon and ammunition manufacturing services
529 998873 Other fabricated metal product manufacturing and metal
treatment services
530 998874 Computer, electronic and optical product manufacturing
services
CGST Rates 1149

Notification
531 998875 Electrical equipment manufacturing services

532 998876 General-purpose machinery manufacturing services
533 998877 Special-purpose machinery manufacturing services
534 Group 99888 Transport equipment manufacturing services
535 998881 Motor vehicle and trailer manufacturing services
536 998882 Other transport equipment manufacturing services
537 Group 99889 Other manufacturing services
538 998891 Furniture manufacturing services
539 998892 Jewellery manufacturing services
540 998893 Imitation jewellery manufacturing services
541 998894 Musical instrument manufacturing services
542 998895 Sports goods manufacturing services
543 998896 Game and toy manufacturing services
544 998897 Medical and dental instrument and supply manufacturing
services
545 998898 Other manufacturing services nowhere else classified
546 Heading 9989 Other manufacturing services; publishing, printing and
reproduction services; materials recovery services
547 Group 99891 Publishing, printing and reproduction services
548 998911 Publishing, on a fee or contract basis
549 998912 Printing and reproduction services of recorded media, on
a fee or contract basis
550 Group 99892 Moulding, pressing, stamping, extruding and similar
plastic manufacturing services
551 998920 Moulding, pressing, stamping, extruding and similar plastic
552 Group 99893 Casting, forging, stamping and similar metal
553 998931 Iron and steel casting services
554 998932 Non-ferrous metal casting services
555 998933 Metal forging, pressing, stamping, roll forming and powder
metallurgy services
556 Group 99894 Materials recovery (recycling) services, on a fee or
contract basis
557 998941 Metal waste and scrap recovery (recycling) services, on a
fee or contract basis
1150 CGST Rates

Notification
558 998942 Non-metal waste and scrap recovery (recycling) services,

on a fee or contract basis
559 Section 9 Community, social and personal services and other
560 Heading 9991 Public administration and other services provided to the
community as a whole; compulsory social security
services
561 Group 99911 Administrative services of the government
562 999111 Overall Government public services
563 999112 Public administrative services related to the provision of
educational, health care, cultural and other social services,
excluding social security service
564 999113 Public administrative services related to the more efficient
operation of business
565 999119 Other administrative services of the government nowhere
else classified
566 Group 99912 Public administrative services provided to the
community as a whole
567 999121 Public administrative services related to External Affairs,
Diplomatic and Consular services abroad
568 999122 Services related to foreign economic aid
569 999123 Services related to foreign military aid
570 999124 Military defence services
571 999125 Civil defence services
572 999126 Police and fire protection services
573 999127 Public administrative services related to law courts
574 999128 Administrative services related to the detention or
rehabilitation of criminals
575 999129 Public administrative services related to other public order
and safety affairs nowhere else classified
576 Group 99913 Administrative services related to compulsory social
security schemes
577 999131 Administrative services related to sickness, maternity or
temporary disablement benefit schemes
578 999132 Administrative services related to government employee
pension schemes; old-age disability or survivors' benefit
schemes, other than for government employees
CGST Rates 1151

Notification
579 999133 Administrative services related to unemployment

compensation benefit schemes
580 999134 Administrative services related to family and child allowance
Programmes
581 Heading 9992 Education services
582 Group 99921 Pre-primary education services
583 999210 Pre-primary education services
584 Group 99922 Primary education services
585 999220 Primary education services
586 Group 99923 Secondary Education Services
587 999231 Secondary education services, general
588 999232 Secondary education services, technical and vocational
589 Group 99924 Higher education services
590 999241 Higher education services, general
591 999242 Higher education services, technical
592 999243 Higher education services, vocational
593 999249 Other higher education services
594 Group 99925 Specialised education services
595 999259 Specialised education services
596 Group 99929 Other education and training services and
educational support services
597 999291 Cultural education services
598 999292 Sports and recreation education services
599 999293 Commercial training and coaching services
600 999294 Other education and training services nowhere else
classified
601 999295 services involving conduct of examination for admission to
educational institutions
602 999299 Other educational support services
603 Heading 9993 Human health and social care services
604 Group 99931 Human health services
605 999311 Inpatient services
1152 CGST Rates

Notification
606 999312 Medical and dental services

607 999313 Childbirth and related services
608 999314 Nursing and physiotherapeutic services
609 999315 Ambulance services
610 999316 Medical laboratory and diagnostic-imaging services
611 999317 Blood, sperm and organ bank services
612 999319 Other human health services including homeopathy, unani,
ayurveda, naturopathy, acupuncture and the like
613 Group 99932 Residential care services for the elderly and disabled
614 999321 Residential health-care services other than by hospitals
615 999322 Residential care services for the elderly and persons with
disabilities
616 Group 99933 Other social services with accommodation
617 999331 Residential care services for children suffering from mental
retardation, mental health illnesses or substance abuse
618 999332 Other social services with accommodation for children
619 999333 Residential care services for adults suffering from mental
retardation, mental health illnesses or substance abuse
620 999334 Other social services with accommodation for adults
621 Group 99934 Social services without accommodation for the elderly
and disabled
622 999341 Vocational rehabilitation services
623 999349 Other social services without accommodation for the elderly
and disabled nowhere else classified
624 Group 99935 Other social services without accommodation
625 999351 Child day-care services
626 999352 Guidance and counseling services nowhere else classified
related to children
627 999353 Welfare services without accommodation
628 999359 Other social services without accommodation nowhere else
classified
629 Heading 9994 Sewage and waste collection, treatment and disposal
and other environmental protection services
630 Group 99941 Sewerage, sewage treatment and septic tank cleaning
services
631 999411 Sewerage and sewage treatment services
CGST Rates 1153

Notification
632 999412 Septic tank emptying and cleaning services

633 Group 99942 Waste collection services
634 999421 Collection services of hazardous waste
635 999422 Collection services of non-hazardous recyclable materials
636 999423 General waste collection services, residential
637 999424 General waste collection services, other nowhere else
classified
638 Group 99943 Waste treatment and disposal services
639 999431 Waste preparation, consolidation and storage services
640 999432 Hazardous waste treatment and disposal services
641 999433 Non-hazardous waste treatment and disposal services
642 Group 99944 Remediation services
643 999441 Site remediation and clean-up services
644 999442 Containment, control and monitoring services and other site
remediation services
645 999443 Building remediation services
646 999449 Other remediation services nowhere else classified
647 Group 99945 Sanitation and similar services
648 999451 Sweeping and snow removal services
649 999459 Other sanitation services nowhere else classified
650 Group 99949 Others
651 999490 Other environmental protection services nowhere else
classified
652 Heading 9995 Services of membership organisations
653 Group 99951 Services furnished by business, employers and
professional organisations Services
654 999511 Services furnished by business and employers organisations
655 999512 Services furnished by professional organisations
656 Group 99952 Services furnished by trade unions
657 999520 Services furnished by trade unions
658 Group 99959 Services furnished by other membership organisations
659 999591 Religious services
1154 CGST Rates

Notification
660 999592 Services furnished by political organisations

661 999593 Services furnished by human rights organisations
662 999594 Cultural and recreational associations
663 999595 Services furnished by environmental advocacy groups
664 999596 Services provided by youth associations
665 999597 Other civic and social organisations
666 999598 Home owners associations
667 999599 Services provided by other membership organisations
668 Heading 9996 Recreational, cultural and sporting services
669 Group 99961 Audiovisual and related services
670 999611 Sound recording services
671 999612 Motion picture, videotape, television and radio programme
production services
672 999613 Audiovisual post-production services
673 999614 Motion picture, videotape and television programme
distribution services
674 999615 Motion picture projection services
675 Group 99962 Performing arts and other live entertainment event
presentation and promotion services
676 999621 Performing arts event promotion and organisation services
677 999622 Performing arts event production and presentation services
678 999623 Performing arts facility operation services
679 999629 Other performing arts and live entertainment services
680 Group 99963 Services of performing and other artists
681 999631 Services of performing artists including actors, readers,
musicians, singers, dancers, television personalities,
independent models and the like
682 999632 Services of authors, composers, sculptors and other
artists, except performing artists
683 999633 Original works of authors, composers and other artists
except performing artists, painters and sculptors
CGST Rates 1155

Notification
684 Group 99964 Museum and preservation services

685 999641 Museum and preservation services of historical sites and
buildings
686 999642 Botanical, zoological and nature reserve services
687 Group 99965 Sports and recreational sports services
Sports and recreational sports event promotion and
688 999651 organization Services
689 999652 Sports and recreational sports facility operation services
690 999659 Other sports and recreational sports services nowhere else
classified
691 Group 99966 Services of athletes and related support services
692 999661 Services of athletes
693 999662 Support services related to sports and recreation
694 Group 99969 Other amusement and recreational services
695 999691 Amusement park and similar attraction services
696 999692 Gambling and betting services including similar online
services
697 999693 Coin-operated amusement machine services
698 999694 Lottery services
699 999699 Other recreation and amusement services nowhere else
classified
700 Heading 9997 Other services
701 Group 99971 Washing, cleaning and dyeing services
702 999711 Coin-operated laundry services
703 999712 Dry-cleaning services (including fur product cleaning
services)
704 999713 Other textile cleaning services
705 999714 Pressing services
706 999715 Dyeing and colouring services
707 999719 Other washing, cleaning and dyeing services nowhere else
classified
708 Group 99972 Beauty and physical well-being services
709 999721 Hairdressing and barbers services
710 999722 Cosmetic treatment ( including cosmetic or plastic surgery),
manicuring and pedicuring services
711 999723 Physical well-being services including health club and fitness
centre
1156 CGST Rates

Notification
712 999729 Other beauty treatment services nowhere else classified

713 Group 99973 Funeral, cremation and undertaking services
714 999731 Cemeteries and cremation services
715 999732 Undertaking services
716 Group 99979 Other miscellaneous services
717 999791 Services involving commercial use or exploitation of any
event
718 999792 Agreeing to do an act
719 999793 Agreeing to refrain from doing an act
720 999794 Agreeing to tolerate an act
721 999795 Conduct of religious ceremonies or rituals by persons
722 999799 Other services nowhere else classified
723 Heading 9998 Domestic services
724 Group 99980 Domestic services
725 999800 Domestic services both part time and full time
726 Heading 9999 Services provided by extraterritorial organisations and
bodies
727 Group 99990 Services provided by extraterritorial organisations and
bodies
728 999900 Services provided by extraterritorial organisations and bodies
CGST Rates 1157

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance
Notification No. 12/2017- Central Tax (Rate)
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the

Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being
Council, hereby exempts the intra-State supply of services of description as specified in
column (3) of the Table below from so much of the central tax leviable thereon under sub-
section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as
specified in the corresponding entry in column (4) of the said Table, unless specified
otherwise, subject to the relevant conditions as specified in the corresponding entry in column
(5) of the said Table, namely:-
TABLE
Sl. Chapter, Description of Services Rate Condition Notification
No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
(1) (2) (3) (4) (5)
1 Chapter 99 Services by an entity Nil Nil Same as
registered under section S.No.6
12AA of the Income-tax
Act, 1961 (43 of 1961) by
way of charitable activities.
2 Chapter 99 Services by way of Nil Nil Same as
transfer of a going S.No.37
concern, as a whole or an
independent part thereof.
1158 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
3 Chapter 99 Pure services (excluding Nil Nil Same as
works contract service or S.No.25
other composite supplies
involving supply of any
goods) provided to the
Central Government, State
Government or Union
territory or local authority
or a Governmental
authority by way of any
activity in relation to any
function entrusted to a
Panchayat under article
243G of the Constitution or
in relation to any function
entrusted to a Municipality
under article 243W of the
Constitution.
4 Chapter 99 Services by Central Nil Nil Same as
Government, State S.No.39
Government, Union
territory, local authority or
governmental authority by
way of any activity in
relation to any function
entrusted to a municipality
under article 243 W of the
Constitution.
5 Chapter 99 Services by Central Nil Nil Same as
Government, State S.No.60
Government, Union
Governmental Authority3
by way of any activity in
relation to any function
CGST Rates 1159

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
entrusted to a Panchayat
under article 243G of the
Constitution.
6 Chapter 99 Services by the Central Nil Nil Mentioned in
Government, State Negative list
Government, Union
excluding the following
services—
(a) services by the
Department of Posts
by way of speed post,
express parcel post, life
insurance, and agency
services provided to a
person other than the
Central Government,
State Government,
Union territory;
3 Substituted vide Notification No. 32/2017-Central Tax (Rate)/ Integrated Tax
(rate)/Union Tax (Rate) dt 13-10-2017
(b) services in relation to an
aircraft or a vessel,
inside or outside the
precincts of a port or an
airport;
(c) transport of goods or
passengers; or
(d) any service, other than
services covered under
entries (a) to (c) above,
provided to business
entities.
7 Chapter 99 Services provided by the Nil Nil Same as
1160 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
Central Government, State S.No.48
Government, Union
to a business entity with an
aggregate turnover of up to
twenty lakh rupees (ten
lakh rupees in case of a
special category state) in
the preceding financial
year.
Explanation. - For the
purposes of this entry, it is
hereby clarified that the
provisions of this entry
shall not be applicable to-
(a) services, -
(i) by the Department of
Posts by way of speed
post, express parcel
post, life insurance, and
agency services
provided to a person
other than the Central
Government, State
Government, Union
territory;
(ii) in relation to an aircraft
or a vessel, inside or
outside the precincts of
a port or an airport;
(iii) of transport of goods or
passengers; and
(b) services by way of
renting of immovable
property.
CGST Rates 1161

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
8 Chapter 99 Services provided by the Nil Nil Nil
Government, Union
to another Central
Government, State
Government, Union
territory or local authority:
Provided that nothing
contained in this entry shall
apply to services-
(i) by the Department of
Posts by way of speed
post, express parcel
post, life insurance, and
agency services
Government, State
Government, Union
territory;
(ii) in relation to an aircraft
or a vessel, inside or
outside the precincts of
a port or an airport;
(iii) of transport of goods or
passengers.
9 Chapter 99 Services provided by Nil Nil Same as
Central Government, State S.No.56
Government, Union
territory or a local authority
where the consideration for
such services does not
exceed five thousand
1162 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
rupees:
apply to-
(i) services by the
Department of Posts
by way of speed post,
express parcel post,
life insurance, and
agency services
Government, State
Government,
(ii) services in relation to
an aircraft or a vessel,
inside or outside the
precincts of a port or
an airport;
(iii) transport of goods or
passengers:
Provided further that in
case where continuous
supply of service, as
defined in sub-section (33)
of section 2 of the Central
Act, 2017, is provided by
the Central Government,
State Government, Union
territory or a local
authority, the exemption
shall apply only where the
consideration charged for
such service does not
CGST Rates 1163

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
exceed five thousand
rupees in a financial year.
9A Chapter 99 Services provided by and Nil Provided that Nil
to Fédération Director
Internationale de Football (Sports),
Association (FIFA) and its Ministry of
subsidiaries directly or
Youth Affairs
indirectly related to any of
and
the events under FIFA U-
17 World Cup 2017 to be Sports
hosted in India.10 certifies that
the services
are directly or
indirectly
related to any
of the
events under
FIFA U- 17
World Cup
2017
9B Chapter 99 Supply of services Nil Nil Nil
associated with transit
cargo to Nepal and Bhutan
(landlocked countries).14
10 Inserted vide Notification No. 21/2017- Central Tax (Rate)/Integrated Tax (Rate) dt
22-08-2017
14 Inserted vide Notification No. 30/2017- Central tax (Rate)/Integrated Tax(Rate) dt
29-09-2017
9C Chapter 99 Supply of service by a Nil Nil Nil

Government Entity to
Government, Union
1164 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
any person specified by
Government, Union
against consideration
received from Central
Government, State
Government, Union
territory or local authority,
in the form of grants.4
10 Heading 9954 Services provided by way Nil Nil Same as
of pure labour contracts of S.No.12
commissioning, installation,
completion, fitting out,
repair, maintenance,
renovation, or alteration of
a civil structure or any
other original works
pertaining to the
beneficiary-led individual
house construction or
enhancement under the
Mission or Pradhan Mantri
Awas Yojana.
11 Heading 9954 Services by way of pure Nil Nil Same as
labour contracts of S.No.13
commissioning, or
installation of original works
pertaining to a single
residential unit otherwise
than as a part of a
residential complex.
CGST Rates 1165

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
11A Heading 9961 Service provided by Fair Nil Nil Nil
or Heading Price Shops to Central
9962 Government, State
Government or Union
territory by way of sale of
food grains, kerosene,
sugar, edible oil, etc. under
Public Distribution System
against consideration in
the form of commission or
margin.1
4 Inserted vide Notification No. 32/2017- Central Tax (Rate)/Integrated Tax (Rate) dt
13-10-2017
11B Heading 9961 Service provided by Fair Nil Nil Nil
or Heading Price Shops to State
9962 Governments or Union
territories by way of sale of
kerosene, sugar, edible oil,
etc. under Public
Distribution System (PDS)
against consideration in
the form of commission or
margin.11
12 Heading 9963 Services by way of renting Nil Nil Mentioned in
or Heading of residential dwelling for Negative List
9972 use as residence.
13 Heading 9963 Services by a person by Nil Nil Same as
or way of- S.No. 5
Heading 9972 (a) conduct of any religious However,
or ceremony; monetary
Heading 9995 (b) renting of precincts of a limit has
or religious place meant for been
general public, owned introduced to
any other
or managed by an entity restrict the
Heading of
exemption to
1166 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
Section 9 registered as a institutions
charitable or religious which are
trust under section charging for
12AA of the Income-tax their facilities
Act, 1961 (hereinafter over such
referred to as the limits
Income-tax Act) or a
trust or an institution
registered under sub
clause (v) of clause
(23C) of section 10 of
the Income-tax Act or a
body or an authority
covered under clause
(23BBA) of section 10
of the said Income-tax
Act:
contained in entry(b)
of this exemption shall
apply to-
(i) renting of rooms where
charges are one
thousand rupees or
more per day;
(ii) renting of premises,
community halls, kalyan
mandapam or open
area, and the like where
charges are ten
thousand rupees or
more per day;
1 Substituted vide Notification No. 47/2017- Central tax (Rate)/ Integrated Tax (Rate)
dt 14-11-2017
11 Inserted vide Notification No. 21/2017- Central Tax (Rate)/ Integrated Tax (Rate)
dt 22-08-2017
CGST Rates 1167

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
(iii) renting of shops or other
spaces for business or
commerce where
charges are ten
thousand rupees or
more per month.
14 Heading 9963 Services by a hotel, inn, Nil Nil Same as
guest house, club or S.No.18
campsite, by whatever
name called, for residential
or lodging purposes,
having declared tariff of a
unit of accommodation
below one thousand
rupees per day or
equivalent.
15 Heading 9964 Transport of passengers, Nil Nil Same as
with or without S.No. 23
accompanied belongings,
by–
(a) air, embarking from or
terminating in an airport
located in the state of
Arunachal Pradesh,
Assam, Manipur,
Meghalaya, Mizoram,
Nagaland, Sikkim, or
Tripura or at Bagdogra
located in West Bengal;
(b) non-airconditioned
contract carriage other
than radio taxi, for
transportation of
passengers, excluding
tourism, conducted tour,
1168 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
charter or hire; or
(c) stage carriage other
than airconditioned
stage carriage.
16 Heading 9964 Services provided to the Nil Nil Same as
Central Government, by S.No. 23A
way of transport of
passengers with or without
by air, embarking from or
terminating at a regional
connectivity scheme
airport, against
consideration in the form of
viability gap funding:
apply on or after the expiry
of a period of one year
from the date of
commencement of
operations of the regional
connectivity scheme
airport as notified by the
Ministry of Civil Aviation.
17 Heading 9964 Service of transportation of Nil Nil Mentioned in
passengers, with or without Negative List
by—
(a) railways in a class other
than—
(i) first class; or
(ii) an air-conditioned
coach;
(b) metro, monorail or
CGST Rates 1169

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
tramway;
(c) inland waterways;
(d) public transport, other
than predominantly for
tourism purpose, in a
vessel between places
located in India; and
(e) metered cabs or auto
rickshaws (including e-
rickshaws).
18 Heading 9965 Services by way of Nil Nil Mentioned in
transportation of Negative List
goods-
(a) by road except the
services of—
(i) a goods
transportation agency;
(ii) a courier agency;
(b) by inland waterways.
19 Heading 9965 Services by way of Nil Nil Same as
transportation of goods by S.No. 53
an aircraft from a place
outside India upto the
customs station of
clearance in India.
20 Heading 9965 Services by way of Nil Nil Same as S.
transportation by rail or a No. 20
vessel from one place in
India to another of the
following goods –
(a) relief materials meant
for victims of natural or
man-made disasters,
calamities, accidents
or mishap;
1170 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
(b) defence or military
equipments;
(c) newspaper or
magazines registered
with the Registrar of
Newspapers;
(d) railway equipments or
materials;
(e) agricultural produce;
(f) milk, salt and food
grain including flours,
pulses and rice; and
(g) organic manure.
21 Heading 9965 Services provided by a Nil Nil Same as
or goods transport agency, by S.No.21
Heading 9967 way of transport in a goods
carriage of -
(a) agricultural produce;
(b) goods, where
consideration charged
for the transportation
of goods on a
consignment
transported in a single
carriage does not
exceed one thousand
five hundred rupees;
(c) goods, where
consideration charged
for transportation of all
such goods for a
single consignee does
not exceed rupees
seven hundred and
fifty;
CGST Rates 1171

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
(d) milk, salt and food
grain including flour,
pulses and rice;
(e) organic manure;
(f) newspaper or
magazines registered
with the Registrar of
Newspapers;
(g) relief materials meant
for victims of natural or
man-made disasters,
calamities, accidents
or mishap; or
(h) defence or military
equipments.
21A Heading 9965 Services provided by a Nil Nil
or goods transport agency to
Heading 9967 an unregistered person,
including an unregistered
casual taxable person,
other than the following
recipients, namely: -
(a) any factory registered
under or governed by
the Factories Act,
1948(63 of 1948); or
(b) any Society registered
under the Societies
Registration Act, 1860
(21 of 1860) or under
any other law for the
time being in force in
any part of India; or
(c) any Co-operative
Society established by
or under any law for the
1172 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
time being in force; or
(d) any body corporate
established, by or
under any law for the
time being in force; or
(e) any partnership firm
whether registered or
not under any law
including association of
persons;
(f) any casual taxable
person registered under
the Central Goods and
Services Tax Act or the
Integrated Goods and
State Goods and
Union Territory Goods
and Services Tax Act.5
22 Heading 9966 Services by way of giving Nil Nil Same as S.
or on hire – No.22
Heading 9973 (a) to a state transport
undertaking, a motor
vehicle meant to carry
more than twelve
passengers; or
(b) to a goods transport
agency, a means of
transportation of
goods.
23 Heading 9967 Service by way of access Nil Nil Mentioned in
to a road or a bridge on negative List
payment of toll charges.
Heading 9967 Service by way of access Nil Nil Nil
23A to a road or a bridge on
CGST Rates 1173

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
payment of annuity. 6
24 Heading 9967 Services by way of loading, Nil Nil Same as
or Heading unloading, packing, storage S.no. 22
9985 or warehousing of rice.
5 Inserted vide Notification No. 32/2017- Central Tax (Rate)/ Integrated Tax (Rate) dt
13-10-2017
6 Inserted vide Notification No. 32/2017- Central Tax (Rate) / Integrated Tax (Rate)
dt 13-10-2017
25 Heading 9969 Transmission or Nil Nil Mentioned in
distribution of electricity by negative List
an electricity transmission
or distribution utility.
26 Heading 9971 Services by the Reserve Nil Nil Mentioned in
Bank of India. negative List
27 Heading 9971 Services by way of— Nil Nil Mentioned in
(a) extending deposits, negative List
loans or advances in
so far as the
consideration is
represented by way of
interest or discount
(other than interest
involved in credit card
services);
(b) inter se sale or
purchase of foreign
currency amongst
banks or authorised
dealers of foreign
exchange or amongst
banks and such
dealers.
28 Heading 9971 Services of life insurance Nil Nil Same as
or Heading business provided by way S.no. 26C
9991 of annuity under the
1174 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
National Pension System
regulated by the Pension
Fund Regulatory and
Development Authority of
India under the Pension
Fund Regulatory and
Development Authority
Act, 2013 (23 of 2013).
or Heading business provided or S.no. 26D
9991 agreed to be provided by
the Army, Naval and Air
Force Group Insurance
Funds to members of the
Army, Navy and Air Force,
respectively, under the
Group Insurance Schemes
of the Central Government.
30 Heading 9971 Services by the Employees’ Nil Nil Same as
or Heading State S.no. 36
9991 Insurance Corporation to
persons governed under
the Employees’ State
Insurance Act, 1948 (34 of
1948).
31 Heading 9971 Services provided by the Nil Nil Same as
Employees Provident Fund S.No.49
Organisation to the
persons governed under
the Employees Provident
Funds and the
Miscellaneous Provisions
Act, 1952 (19 of 1952).
Insurance Regulatory and S.No.50
CGST Rates 1175

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
India to insurers under the
Insurance Regulatory and
India Act, 1999 (41 of
1999).
Securities and Exchange S.No.51
Board of India set up under
the Securities and
Exchange Board of India
Act, 1992 (15 of 1992) by
way of protecting the
interests of investors in
securities and to promote
the development of, and to
regulate, the securities
market.
34 Heading 9971 Services by an acquiring Nil Nil Same as
bank, to any person in S.No.64
relation to settlement of an
amount upto two thousand
rupees in a single
transaction transacted
through credit card, debit
card, charge card or other
payment card service.
Explanation.— For the
purposes of this entry,
“acquiring bank” means
any banking company,
financial institution
including non-banking
financial company or any
other person, who makes
the payment to any person
1176 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
who accepts such card.
35 Heading 9971 Services of general Nil Nil Same as
or insurance business S.No.26
Heading 9991 provided under following
schemes –
(a) Hut Insurance
Scheme;
(b) Cattle Insurance under
Swarnajaynti Gram
Swarozgar Yojna
(earlier known as
Integrated Rural
Development
Programme);
(c) Scheme for Insurance
of Tribals;
(d) Janata Personal
Accident Policy and
Gramin Accident
Policy;
(e) Group Personal
Accident Policy for
Self-Employed
Women;
(f) Agricultural Pumpset
and Failed Well
Insurance;
(g) premia collected on
export credit
insurance;
(h) Restructured Weather
Based Crop Insurance
Scheme (RWCIS);12
or the Modified
National Agricultural
Insurance Scheme,
CGST Rates 1177

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
approved by the
Government of India
and implemented by
the Ministry of
Agriculture;
(i) Jan Arogya Bima
Policy;
(j) Pradhan Mantri Fasal
BimaYojana (PMFBY);
12
(m) Universal Health
Insurance Scheme;
(n) Rashtriya Swasthya
Bima Yojana;
(o) Coconut Palm
Insurance Scheme;
(p) Pradhan Mantri
Suraksha Bima Yojna;
(q) Niramaya Health
Insurance Scheme
implemented by the
Trust constituted under
the provisions of the
National Trust for the
Welfare of Persons
with Autism, Cerebral
Palsy, Mental
Retardation and
Multiple Disabilities
Act, 1999 (44 of 1999)
12 Substituted vide Notification No. 21/2017- Central Tax (Rate)/ / Integrated Tax
(Rate) dt 22-08-2017
or Heading business provided under S.no. 26A
9991 following schemes-
(a) Janashree Bima
1178 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
Yojana;
(b) Aam Aadmi Bima
Yojana;
(c) Life micro-insurance
product as approved
by the Insurance
Regulatory and
Development
Authority, having
maximum amount of
cover of fifty thousand
rupees;
(d) Varishtha Pension
Bima Yojana;
(e) Pradhan Mantri
Jeevan Jyoti Bima
Yojana;
(f) Pradhan Mantri Jan
DhanYogana;
(g) Pradhan Mantri Vaya
Vandan Yojana.
or Heading collection of contribution S.no. 26B
9991 under the Atal Pension
Yojana.
38 Heading 9971 Services by way of Nil Nil Nil
or Heading collection of contribution
9991 under any pension scheme
of the State Governments.
39 Heading 9971 Services by the following Nil Nil Same as
or Heading persons in respective S.No.29
9985 capacities –
(a) business facilitator or a
business correspondent to
a banking company with
CGST Rates 1179

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
respect to accounts in its
rural area branch;
(b) any person as an
intermediary to a business
facilitator or a business
correspondent with respect
to services mentioned in
entry (a); or
(c) business facilitator or a
business correspondent to
an insurance company in a
rural area.
40 Heading 9971 Services provided to the Nil Nil Nil
or Heading Central Government, State
9991 Government, Union
territory under any
insurance scheme for
which total premium is paid
by the Central
Government, State
Government, Union
territory.
41 Heading 9972 Upfront amount (called as Nil Nil Same as
premium, salami, cost, Notification
price, development No. 41/2016-
charges or by any other ST dated
name) payable in respect 22.9.2016
of service by way of
granting of long term lease
of thirty years, or more) of
industrial plots or plots for
development of
infrastructure for financial
business, provided by the
State Government
1180 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
Industrial Development
Corporations or
Undertakings or by any
other entity having 50 per
cent. Or more ownership of
Government, Union
territory to the industrial
units or the developers in
any industrial or financial
business area 7
or Heading Central Government, State S.No. 62
by way of allowing a
business entity to operate
as a telecom service
provider or use radio
frequency spectrum during
the period prior to the 1st
April, 2016, on payment of
licence fee or spectrum
user charges, as the case
may be.
43 Heading 9973 Services of leasing of Nil Nil Already
assets (rolling stock assets exempted
including wagons,
coaches, locos) by the
Indian Railways Finance
Corporation to Indian
Railways.
7 Substituted vide Notification No. 32/2017- Central Tax (Rate)/ / Integrated Tax
(Rate) dt 13-10-2017
CGST Rates 1181

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
44 Heading 9981 Services provided by an Nil Nil Same as
incubate up to a total S.no. 27
turnover of fifty lakh
rupees in a financial year
subject to the following
conditions, namely:-
(a) the total turnover had
not exceeded fifty lakh
rupees during the
preceding financial year;
and
(b) a period of three years
has not elapsed from the
date of entering into an
agreement as an
incubatee.
45 Heading 9982 Services provided by- Nil Nil Same as
or Heading (a) an arbitral tribunal to – S.No. 6
9991 (i) any person other than a
business entity; or
(ii) a business entity with
an aggregate turnover up
to twenty lakh rupees (ten
lakh rupees in the case of
special category states) in
year;
(b) a partnership firm of
advocates or an individual
as an advocate other than
a senior advocate, by way
of legal services to-
(i) an advocate or
partnership firm of
advocates providing legal
1182 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
services;
(ii) any person other than a
business entity; or
(iii) a business entity
with an aggregate turnover
up to twenty lakh rupees
(ten lakh rupees in the
case of special category
states) in the preceding
financial year
(c) a senior advocate by
way of legal services to-
(i) any person other than a
business entity; or
(ii) a business entity with
an aggregate turnover up
to twenty lakh rupees (ten
lakh rupees in the case of
special category states) in
year.
46 Heading 9983 Services by a veterinary Nil Nil Same as
clinic in relation to health S.No. 3
care of animals or birds.
or Heading Central Government, State S.no. 58
by way of-
(a) registration required
under any law for the time
being in force;
(b) testing, calibration,
safety check or
CGST Rates 1183

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
certification relating to
protection or safety of
workers, consumers or
public at large, including
fire license, required under
any law for the time being
in force.
48 Heading 9983 Taxable services, provided Nil Nil Notification
or any other or to be provided, by a No. 32/2012-
Heading of Technology Business ST dated
Chapter 99 Incubator or a Science and 20.06.2012
Technology
Entrepreneurship Park
recognised by the National
Science and Technology
Entrepreneurship
Development Board of the
Department of Science and
Technology, Government
of India or bio-incubators
recognised by the
Biotechnology Industry
Research Assistance
Council, under the
Department of
Biotechnology,
Government of India.
collecting or providing S.No. 17
news by an independent
journalist, Press Trust of
India or United News of
India
50 Heading 9984 Services of public libraries Nil Nil Same as
by way of lending of books, S.No. 35
1184 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
publications or any other
knowledge-enhancing
content or material
51 Heading 9984 Services provided by the Nil Nil Nil
Network to the Central
Government or State
Governments or Union
territories for
implementation of Goods
and Services Tax.
52 Heading 9985 Services by an organiser Nil Nil Same as
to any person in respect of S.No. 31
a business exhibition held
outside India.
53 Heading 9985 Services by way of Nil Nil Same as 11
sponsorship of sporting
events organised -
(a) by a national sports
federation, or its
affiliated federations,
where the participating
teams or individuals
represent any district,
State, zone or
Country;
(b) by Association of
Indian Universities,
Inter-University Sports
Board, School Games
Federation of India, All
India Sports Council
for the Deaf,
Paralympic Committee
of India or Special
CGST Rates 1185

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
Olympics Bharat;
(c) by the Central Civil
Services Cultural and
Sports Board;
(d) as part of national
games, by the Indian
Olympic Association;
or
(e) under the Panchayat
Yuva Kreeda Aur Khel
Abhiyaan Scheme.
54 Heading 9986 Services relating to Nil Nil Mentioned in
cultivation of plants and Negative List
rearing of all life forms of
animals, except the rearing
of horses, for food, fibre,
fuel, raw material or other
similar products or
agricultural produce by
way of —
(a) agricultural
operations directly
related to production
of any agricultural
produce including
cultivation,
harvesting, threshing,
plant protection or
testing;
(b) supply of farm labour;
(c) processes carried out
at an agricultural farm
including tending,
pruning, cutting,
harvesting, drying,
1186 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
cleaning, trimming,
sun drying,
fumigating, curing,
sorting, grading,
cooling or bulk
packaging and such
like operations which
do not alter the
essential
characteristics of
agricultural produce
but make it only
marketable for the
primary market;
(d) renting or leasing of
agro machinery or
vacant land with or
without a structure
incidental to its use;
(e) loading, unloading,
packing, storage or
warehousing of
agricultural produce;
(f) agricultural extension
services;
(g) services by any
Agricultural Produce
Marketing Committee
or Board or services
provided by a
commission agent for
sale or purchase of
agricultural produce.
55 Heading 9986 Carrying out an Nil Nil Same as
intermediate production S.No. 30(a)
process as job work in
CGST Rates 1187

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
relation to cultivation of
plants and rearing of all life
forms of animals, except
the rearing of horses, for
food, fibre, fuel, raw
products or agricultural
produce.
slaughtering of animals. S.No. 33
57 Heading 9988 Services by way of pre- Nil Nil Same as
or any other conditioning, pre-cooling, S.No. 44
Heading of ripening, waxing, retail
Section 8 and packing, labelling of fruits
Section 9 and vegetables which do
not change or alter the
essential characteristics of
the said fruits or
vegetables.
or Heading National Centre for Cold S.No. 52
9992 Chain Development under
the Ministry of Agriculture,
Cooperation and Farmer’s
Welfare by way of cold
chain knowledge
dissemination.
59 Heading 9999 Services by a foreign Nil Nil Mentioned in
diplomatic mission located Negative List
in India.
60 Heading 9991 Services by a specified Nil Nil Same as
organisation in respect of a S.No. 5A
religious pilgrimage
facilitated by the Ministry
of External Affairs, the
1188 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
Government of India,
under bilateral
arrangement.
Central Government, State S.No. 55
Government, Union
by way of issuance of
passport, visa, driving
licence, birth certificate or
death certificate.
by way of tolerating non-
performance of a contract
for which consideration in
the form of fines or
liquidated damages is
payable to the Central
Government, State
Government, Union
under such contract.
Government, Union
by way of assignment of
right to use natural
resources to an individual
farmer for cultivation of
plants and rearing of all life
forms of animals, except
the rearing of horses, for
CGST Rates 1189

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
food, fibre, fuel, raw
products.
by way of assignment of
right to use any natural
resource where such right
to use was assigned by the
Government, Union
before the 1st April, 2016:
Provided that the
exemption shall apply only
to tax payable on one time
charge payable, in full
upfront or in installments,
for assignment of right to
use such natural resource.
Government, Union
territory by way of deputing
officers after office hours
or on holidays for
inspection or container
stuffing or such other
duties in relation to import
export cargo on payment
of Merchant Overtime
charges.
66 Heading 9992 Services provided - Nil Nil Same as
1190 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
(a) by an educational S.No. 9
institution to its
students, faculty
and staff;
(b) to an educational
institution, by way
of,-
(i) transportation of
students, faculty
and staff;
(ii) catering, including
any mid-day meals
scheme sponsored
by the Central
Government, State
Government or
Union territory;
(iii) security or cleaning
or house-keeping
services performed
in such educational
institution; services
relating to
admission to, or
conduct of
examination by,
such institution;
upto higher
secondary:
Provided that
nothing contained in
entry (b) shall apply
to an educational
institution other
than an institution
providing services
by way of pre-
CGST Rates 1191

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
school education
and education up to
higher secondary
school or
equivalent.
Indian Institutes of S.No. 9B
Management, as per the
guidelines of the Central
Government, to their
students, by way of the
following educational
programmes, except
Executive Development
Programme: -
(a) two year full time
Post Graduate
Programmes in
Management for the Post
Graduate Diploma in
Management, to which
admissions are made on
the basis of Common
Admission Test (CAT)
conducted by the Indian
Institute of Management;
(b) fellow programme in
Management;
(c) five year integrated
programme in
Management.
68 Heading 9992 Services provided to a Nil Nil Same as
or Heading recognised sports body S.No. 10
9996 by-
(a) an individual as a
player, referee,
1192 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
umpire, coach or
team manager for
participation in a
sporting event
organized by a
recognized sports
body;
(b) another recognised
sports body.
69 Heading 9992 Any services provided Same as
or Heading by, _ S.No. 9A
9983 or (a) the National Skill
Heading 9991 Development
Corporation set up
by the Government
of India;
(b) a Sector Skill Council
approved by the
National Skill
Development
Corporation;
(c) an assessment
agency approved by
the Sector Skill
Council or the
National Skill
Development
Corporation;
(d) a training partner
approved by the
National Skill
Development
Corporation or the
Sector Skill Council,
in relation to-
(i) the National Skill
Development
CGST Rates 1193

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
Programme
implemented by the
National Skill
Development
Corporation; or
(ii) a vocational skill
development course
under the National
Skill Certification and
Monetary Reward
Scheme; or
(iii) any other Scheme
implemented by the
National Skill
Development
Corporation.
70 Heading 9983 Services of assessing Nil Nil Same as
or bodies empanelled S.No. 9C
Heading 9985 centrally by the
or Directorate General of
Training, Ministry of Skill
Heading 9992 Development and
Entrepreneurship by way
of assessments under
the Skill Development
Initiative Scheme.
71 Heading 9992 Services provided by Nil Nil Same as
training providers S.No. 9D
(Project implementation
agencies) under Deen
Dayal Upadhyaya
Grameen Kaushalya
Yojana implemented by
the Ministry of Rural
Development,
Government of India by
way of offering skill or
1194 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
vocational training
courses certified by the
National Council for
Vocational Training.
72 Heading 9992 Services provided to the Nil Nil Nil
Central Government,
territory administration
under any training
programme for which
total expenditure is
borne by the Central
Government, State
Government, Union
territory administration.
cord blood banks by way S.No.2A
of preservation of stem
cells or any other service
in relation to such
preservation.
74 Heading 9993 Services by way of- Nil Nil Same as
(a) health care services by S.No.2
a clinical establishment, an
authorized medical
practitioner or para-
medics;
(b) services provided by
way of transportation of a
patient in an ambulance,
other than those
specified in(a) above.
75 Heading 9994 Services provided by Nil Nil Same as
operators of the common S.No.2B
bio-medical waste
treatment facility to a
clinical establishment by
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Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
way of treatment or
disposal of bio-medical
waste or the processes
incidental thereto.
76 Heading 9994 Services by way of public Nil Nil Same as
conveniences such as S.No.2
provision of facilities of
bathroom, washrooms,
lavatories, urinal or
toilets.
77 Heading 9995 Service by an Nil Nil Same as
unincorporated body or a S.No.28
non- profit entity registered
under any law for the time
being in force, to its own
members by way of
reimbursement of charges
or share of contribution –
(a) as a trade union;
(b) for the provision of
carrying out any activity
which is exempt from the
levy of Goods and service
Tax; or
(c) up to an amount of
five thousand rupees per
month per member for
sourcing of goods or
services from a third
person for the common
use of its members in a
housing society or a
residential complex.
78 Heading 9996 Services by an artist by Nil Nil Same as
way of a performance in S.No.16
folk or classical art forms
of-
1196 CGST Rates

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
(a) music, or
(b) dance, or
(c) theatre,
if the consideration
charged for such
performance is not more
than one lakh and fifty
thousand rupees:
Provided that the
exemption shall not
apply to service provided
by such artist as a brand
ambassador.
admission to a museum, S.No.45
national park, wildlife
sanctuary, tiger reserve
or zoo.
79A Heading 9996 Services by way of Nil Nil Nil
admission to a protected
monument so declared
under the Ancient
Monuments and
Archaeological Sites and
Remains Act 1958 (24 of
1958) or any of the State
Acts, for the time being
in force 2
training or coaching in S.No.8
recreational activities
relating to-
(a) arts or culture, or
(b) sports by charitable
entities registered under
section 12AA of the
CGST Rates 1197

Notification

No. Section, (%) No. 25/2012-
Heading, ST dated
Group or 20.06.2012
Service Code
(Tariff)
Income-tax Act.
81 Heading 9996 Services by way of right Nil Nil Same as
to admission to- S.No.47
(a) circus, dance, or
theatrical performance
including drama or ballet;
(b) award function,
concert, pageant,
musical performance
or any Sporting event
other than a
recognised sporting
event;
(c) recognised sporting
event, where the
consideration for
admission is not more
than Rs 250 per
person as referred to
in (a), (b) and (c)
above.
82 Heading 9996 Services by way of Nil Nil Nil
right to admission to
the events organised
under FIFA U-17 World
Cup 2017.9
2 Inserted vide Notification No. 47/2017- Central Tax (Rate)/ / Integrated Tax (Rate) dt 14-11-2017
1 Definitions. - For the purposes of this notification, unless the context otherwise
requires, -
(a) “advertisement” means any form of presentation for promotion of, or bringing
awareness about, any event, idea, immovable property, person, service, goods or
actionable claim through newspaper, television, radio or any other means but does not
include any presentation made in person;
1198 CGST Rates

Notification
(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section
(1) of section 2 of the Advocates Act, 1961 (25 of 1961);
(c) “agricultural extension” means application of scientific research and knowledge
to agricultural practices through farmer education or training;
(d) “agricultural produce” means any produce out of cultivation of plants and rearing
of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw
material or other similar products, on which either no further processing is done or
such processing is done as is usually done by a cultivator or producer which does not
alter its essential characteristics but makes it marketable for primary market;
(e) “Agricultural Produce Marketing Committee or Board” means any committee or
board constituted under a State law for the time being in force for the purpose of
regulating the marketing of agricultural produce;
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the
Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the
Airports Authority of India Act, 1994 (55 of 1994.);
(h) “approved vocational education course” means, -
(i) a course run by an industrial training institute or an industrial training
centre affiliated to the National Council for Vocational Training or State
Council for Vocational Training offering courses in designated trades
notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of
Vocational Training, run by a person registered with the Directorate
General of Training, Ministry of Skill Development and Entrepreneurship;
(i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2
of the Arbitration and Conciliation Act, 1996 (26 of 1996);
(j) “authorised dealer of foreign exchange” shall have the same meaning assigned to
“Authorised person” in clause (c) of section 2 of the Foreign Exchange Management
Act, 1999 (42 of 1999);
(k) “authorised medical practitioner” means a medical practitioner registered with any
of the councils of the recognised system of medicines established or recognised by
law in India and includes a medical professional having the requisite qualification to
practice in any recognised system of medicines in India as per any law for the time
being in force;
(l) “banking company” has the same meaning as assigned to it in clause (a) of
section 45A of the Reserve Bank of India Act,1934(2 of 1934);
CGST Rates 1199

Notification
(m) “brand ambassador” means a person engaged for promotion or marketing of a

brand of goods, service, property or actionable claim, event or endorsement of name,
including a trade name, logo or house mark of any person;
(n) “business entity” means any person carrying out business;
(o) “business facilitator or business correspondent” means an intermediary appointed
under the business facilitator model or the business correspondent model by a banking
company or an insurance company under the guidelines issued by the Reserve Bank
of India;
(p) “Central Electricity Authority” means the authority constituted under section 3 of
the Electricity (Supply) Act, 1948 (54 of 1948);
(q) “Central Transmission Utility” shall have the same meaning as assigned to it in
clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003);
(r) “charitable activities” means activities relating to -
(b) public health by way of ,-
(A) care or counseling of
I. terminally ill persons or persons with severe physical or mental
disability;
II. persons afflicted with HIV or AIDS;
III. persons addicted to a dependence-forming substance such as
narcotics drugs or alcohol; or
(B) public awareness of preventive health, family planning or prevention of HIV
infection;
(c) advancement of religion , spirituality or yoga;
(d) advancement of educational programmes or skill development relating to,-
A. abandoned, orphaned or homeless children;
B. physically or mentally abused and traumatized persons;
C. prisoners; or
D. persons over the age of 65 years residing in a rural area;
(e) preservation of environment including watershed, forests and wildlife;
(s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any
other institution by, whatever name called, that offers services or facilities requiring
diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in
any recognised system of medicines in India, or a place established as an independent
1200 CGST Rates

Notification
entity or a part of an establishment to carry out diagnostic or investigative services of

diseases;
(t) “contract carriage” has the same meaning as assigned to it in clause (7) of section
2 of the Motor Vehicles Act, 1988 (59 of 1988);
(u) “courier agency” means any person engaged in the door-to-door transportation
of time-sensitive documents, goods or articles utilising the services of a person, either
directly or indirectly, to carry or accompany such documents, goods or articles;
(v) “Customs station” shall have the same meaning as assigned to it in clause (13)
of section 2 of the Customs Act, 1962 (52 of 1962);
(w) “declared tariff” includes charges for all amenities provided in the unit of
accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or
any other amenities, but without excluding any discount offered on the published
charges for such unit;
(x) “distributor or selling agent” means an individual or a firm or a body corporate or
other legal entity under law so appointed by the Organising State through an
agreement to market and sell lotteries on behalf of the Organising State;
(y) “educational institution” means an institution providing services by way of,-
(a) pre-school education and education up to higher secondary school or
equivalent;
(b) education as a part of a curriculum for obtaining a qualification recognised
by any law for the time being in force;
(c) education as a part of an approved vocational education course;
(z) “electricity transmission or distribution utility” means the Central Electricity
Authority; a State Electricity Board; the Central Transmission Utility or a State
Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a
distribution or transmission licensee under the said Act, or any other entity entrusted
with such function by the Central Government or, as the case may be, the State
Government;
(za) “e-rickshaw” means a special purpose battery powered vehicle of power not
exceeding 4000 watts, having three wheels for carrying goods or passengers, as the
case may be, for hire or reward, manufactured, constructed or adapted, equipped and
maintained in accordance with such specifications, as may be prescribed in this behalf;
(zb) “general insurance business” has the same meaning as assigned to it in clause
(g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of
1972);
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Notification
(zc) “general public” means the body of people at large sufficiently defined by some
common quality of public or impersonal nature;
(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section
2 of the Motor Vehicles Act, 1988 (59 of 1988);
(ze) “goods transport agency” means any person who provides service in relation to
transport of goods by road and issues consignment note, by whatever name called;
(zf) “governmental authority” means an authority or a board or any other body, -
with 90per cent. or more participation by way of equity or control, to carry out any
function entrusted to a Municipality under article 243 W of the Constitution or to a
Panchayat under article 243 G of the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body including a
society, trust, corporation,
(ii) established by any Government,8
with 90per cent. or more participation by way of equity or control, to carry out a function
entrusted by the Central Government, State Government, Union Territory or a local
authority.”.
(zg) “health care services” means any service by way of diagnosis or treatment or care
for illness, injury, deformity, abnormality or pregnancy in any recognised system of
medicines in India and includes services by way of transportation of the patient to and
from a clinical establishment, but does not include hair transplant or cosmetic or plastic
surgery, except when undertaken to restore or to reconstruct anatomy or functions of
body affected due to congenital defects, developmental abnormalities, injury or
trauma;
8 Substituted vide Notification No. 32/2017- Central Tax(Rate)/ Integrated Tax (Rate) dt 13-10-2017
(zh) “incubatee” means an entrepreneur located within the premises of a Technology
Business Incubator or Science and Technology Entrepreneurship Park recognised by
the National Science and Technology Entrepreneurship Development Board
(NSTEDB) of the Department of Science and Technology, Government of India and
who has entered into an agreement with the Technology Business Incubator or the
Science and Technology Entrepreneurship Park to enable himself to develop and
produce hi-tech and innovative products;
1202 CGST Rates

Notification
(zi) “inland waterway” means national waterways as defined in clause (h) of section 2
of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on
any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917
(1 of 1917);
(zj) “insurance company” means a company carrying on life insurance business or
general insurance business;
(zk) “interest” means interest payable in any manner in respect of any moneys
borrowed or debt incurred (including a deposit, claim or other similar right or
obligation) but does not include any service fee or other charge in respect of the
moneys borrowed or debt incurred or in respect of any credit facility which has not
been utilised;
(zl) “intermediary” has the same meaning as assigned to it in sub-section (13) of
section 2 of the Integrated Goods and Services Tax Act, 2017;
(zm) “legal service” means any service provided in relation to advice, consultancy or
assistance in any branch of law, in any manner and includes representational services
before any court, tribunal or authority;
(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of
section 2 of the Insurance Act, 1938 (4 of 1938);
(zo) “life micro-insurance product” shall have the same meaning as assigned to it in
clause (e) of regulation 2 of the Insurance Regulatory and Development Authority
(Micro-insurance) Regulations, 2005;
(zp) “metered cab” means any contract carriage on which an automatic device, of the
type and make approved under the relevant rules by the State Transport Authority, is
fitted which indicates reading of the fare chargeable at any moment and that is
charged accordingly under the conditions of its permit issued under the Motor Vehicles
Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi);
(zq)“national park” has the same meaning as assigned to it in clause (21) of the
section 2 of theWild Life (Protection) Act, 1972 (53 of 1972);
(zr) “online information and database access or retrieval services” shall have the same
meaning as assigned to it in clause (17) of the section 2of the Integrated goods and
Services Tax Act,2017(13 of 2017);
(zs) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures
on land that are required to make them workable;
(ii) erection, commissioning or installation of plant, machinery or equipment or
structures, whether pre-fabricated or otherwise;
CGST Rates 1203

Notification
(zt) “print media” means,—

(i) ‘book’ as defined in sub-section (1) of section 1 of the Press and
Registration of Books Act, 1867 (25 of 1867), but does not include business
directories, yellow pages and trade catalogues which are primarily meant
for commercial purposes;
(ii) ‘newspaper’ as defined in sub-section (1) of section 1 of the Press and
Registration of Books Act, 1867 (25 of 1867);
(zu) “port” has the same meaning as assigned to it in clause (q) of section 2 of the
Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian
Ports Act, 1908 (15 of 1908);
(zv) “radio taxi” means a taxi including a radio cab, by whatever name called, which is
in two-way radio communication with a central control office and is enabled for tracking
using the Global Positioning System or General Packet Radio Service;
(zw) “recognised sporting event” means any sporting event,-
(i) organised by a recognised sports body where the participating team or
individual represent any district, state, zone or country;
(ii) organised -
A. by a national sports federation, or its affiliated federations, where the
participating teams or individuals represent any district, state or zone;
B. by Association of Indian Universities, Inter-University Sports Board,
School
C. Games Federation of India, All India Sports Council for the Deaf,
Paralympic Committee of India or Special Olympics Bharat;
D. by Central Civil Services Cultural and Sports Board;
E. as part of national games, by Indian Olympic Association; or
F. under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
(zx) “recognised sports body” means –
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of Sports and
Youth Affairs of the Central Government, and its affiliate federations;
(iv) national sports promotion organisations recognised by the Ministry of
Sports and Youth Affairs of the Central Government;
1204 CGST Rates

Notification
(v) the International Olympic Association or a federation recognised by

the International Olympic Association; or
(vi) a federation or a body which regulates a sport at international level
and its affiliated federations or bodies regulating a sport in India;
(zy) “religious place” means a place which is primarily meant for conduct of prayers or
worship pertaining to a religion, meditation, or spirituality;
(zz) “renting in relation to immovable property” means allowing, permitting or granting
access, entry, occupation, use or any such facility, wholly or partly, in an immovable
property, with or without the transfer of possession or control of the said immovable
property and includes letting, leasing, licensing or other similar arrangements in
respect of immovable property;
(zza) “Reserve Bank of India” means the bank established under section 3 of the
Reserve Bank of India Act, 1934 (2 of 1934);
(zzb) “residential complex” means any complex comprising of a building or buildings,
having more than one single residential unit;
(zzc) “rural area” means the area comprised in a village as defined in land revenue
records, excluding-
the area under any municipal committee, municipal corporation, town area
committee, cantonment board or notified area committee; or any area that may
be notified as an urban area by the Central Government or a State Government;
(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the
Advocates Act, 1961 (25 of 1961);
(zze) “single residential unit” means a self-contained residential unit which is designed
for use, wholly or principally, for residential purposes for one family;
(zzf) “special category States” shall mean the States as specified in sub-clause (g) of
clause (4) of article 279A of the Constitution,
(zzg) “specified organisation” shall mean,-
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand
Undertaking; or
(ii) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj
Committee Act, 2002 (35 of 2002);
(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of
section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(zzi) “State Electricity Board” means the Board constituted under section 5 of the
Electricity (Supply) Act, 1948 (54 of 1948);
CGST Rates 1205

Notification
(zzj) “State Transmission Utility” shall have the same meaning as assigned to it in
clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003);
(zzk) “state transport undertaking” has the same meaning as assigned to it in clause
(42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(zzl) “tiger reserve” has the same meaning as assigned to it in clause (e) of section
38K of the Wild Life (Protection) Act, 1972 (53 of 1972);
(zzm) “tour operator” means any person engaged in the business of planning,
scheduling, organizing, arranging tours (which may include arrangements for
accommodation, sightseeing or other similar services) by any mode of transport, and
includes any person engaged in the business of operating tours;
(zzn) "trade union" has the same meaning as assigned to it in clause (h) of section 2
of the Trade Unions Act,1926(16 of 1926);
(zzo) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the
Major Port Trusts Act, 1963 (38 of 1963);
(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the
section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);
(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2
of the Wild Life (Protection) Act, 1972 (53 of 1972).
3. Explanation.- For the purposes of this notification,-
(i) Reference to “Chapter”, “Section” or “Heading”, wherever they occur,
unless the context otherwise requires, shall mean respectively as
“Chapter, “Section” and “Heading” in the scheme of classification of
services.
(ii) Chapter, Section, Heading, Group, or Service Code mentioned in
Column (2) of the Table are only indicative.
(iii) A “Limited Liability Partnership” formed and registered under the provisions of
the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered
as a partnership firm or a firm.” 12
4. This notification shall come into force on the 1st day of July, 2017.
[F. No.334/1/2017 -TRU]
(Ruchi Bisht)
1206 CGST Rates

Notification
Note 1: Includes changes made vide Notification No. 21/2017-Central Tax (Rate), dt. 22-08-
2017, 25/2017-Central Tax (Rate), dt. 21-09-2017, 30/2017-Central Tax (Rate), dt. -29-09-
2017 , 32/2017-Central Tax (Rate), dt. 13-10-2017 & 47/2017-Central Tax (Rate), dt. 14-11-
2017
Also, changes made vide Notification No. 21/2017-Integrated Tax (Rate) dt. 22-08-2017,
25/2017-Integrated Tax (Rate),dt. 21-09-2017, 31/2017-Integrated Tax (Rate) dt.29-09-2017,
33/2017-Integrated Tax (Rate) dt.13-10-2017, 42/2017-Integrated Tax (Rate) dt. 27-10-2017
Note 2: Similar provisions have been incorporated under UTGST Act vide Notification Nos.
12/2017-Union Territory Tax (Rate),dt. 28-06-2017 including changes vide Notification No.
21/2017-Union Territory Tax (Rate), dt. 22-08-2017, 25/2017-Union Territoryl Tax (Rate), dt.
21-09-2017, 30/2017-Union Territory Tax (Rate), dt. -29-09-2017 , 32/2017-Union Territory
Tax (Rate), dt. 13-10-2017 & 47/2017-Union Territory Tax (Rate), dt. 14-11-2017.
CGST Rates 1207

Notification
Further, Central Government vide Notification No. 09/2017-Integrated Tax (Rate) ,dt. 28-06-
2017 has provided exempt list of services under IGST. The list of services is same as notified
under CGST except for the following three services:
S. Chapter, Description of Services Rate (%) Condition
No. Section,
Heading,
Group or
Service
Code (Tariff)
10 Chapter 99 Services received from a Nil Nil
provider of
service located in a non-
taxable territory
by –
(a) the Central Government,
territory, a local authority, a
governmental authority or an
individual in relation to any
purpose other than commerce,
industry or any other business
or profession;
(b) an entity registered under
section 12AA of the Income-tax
Act, 1961 (43 of 1961) for the
purposes of providing charitable
activities; or
(c) a person located in a non-
taxable territory:
Provided that the exemption
shall not apply to –
(i) online information and
database access or retrieval
services received by persons
specified in entry (a) or entry
(b); or
(ii) services by way of
transportation of goods by a
1208 CGST Rates

Notification
vessel from a place outside

India up to the customs station
of clearance in India received
by persons specified in the
entry.
10D Chapter 99 Supply of services having place Nil Nil
of supply in Nepal or Bhutan,
against payment in Indian
Rupees 13
42 Heading 9971 Services received by the Nil Nil
Reserve Bank of India, from
outside India in relation to
management of foreign
exchange reserves.
54 Heading 9985 Services provided by a tour Nil Nil
operator to a foreign tourist in
relation to a tour conducted
wholly outside India.
12 Inserted vide Notification No. 21/2017- Central Tax (Rate) dt 22-08-2017

13 Inserted vide Notification No. 42/2017- Integrated Tax (Rate) dt 14-11-2017
CGST Rates 1209

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance
Notification No. 13/2017- Central Tax (Rate)
New Delhi, the 28th June 2017
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the
recommendations of the Council hereby notifies that on categories of supply of services
mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of
the said Table, the whole of central tax leviable under section 9 of the said Central Goods and
Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services
as specified in column (4) of the said Table: -
Table
Sl. Category of Supply of Services Supplier Recipient of Service
No. of service
(1) (2) (3) (4)
1 Supply of Services by a goods Goods (a) Any factory registered under or
transport agency (GTA) who has Transport governed by the Factories Act,
not paid central tax at the rate of Agency 1948(63 of 1948); or
6% in respect of transportation of (GTA) (b) any society registered under the
goods by road to- Societies Registration Act, 1860 (21
(a) any factory registered under or of 1860) or under any other law for
governed by the Factories Act, the time being in force in any part of
1948(63 of 1948); or India; or
(b) any society registered under (c) any co-operative society
the Societies Registration Act, established by or under any law; or
1860 (21 of 1860) or under any (d) any person registered under the
other law for the time being in Central Goods and Services Tax
force in any part of India; or Act or the Integrated Goods and
(c) any co-operative society Services Tax Act or the State
established by or under any law; Goods and Services Tax Act or the
or (d) any person registered under Union Territory Goods and
1210 CGST Rates

Notification
the Services Tax Act; or

Central Goods and Services Tax (e) any body corporate established,
Act or the Integrated Goods and by or under any law; or
Services Tax Act or the State (f) any partnership firm whether
Goods and Services Tax Act or registered or not under any law
the Union Territory Goods and including association of persons; or
Services Tax Act; or (g) any casual taxable person;
(e) anybody corporate established, located in the taxable territory.
by or under any law; or
(f) any partnership firm whether
registered or not under any law
including association of persons;
or (g) any casual taxable person.
2 Services supplied by an individual An Any business entity located in the
advocate including a senior individual taxable territory.
advocate by way of advocate
representational services before including
any court, tribunal or authority, a senior
directly or indirectly, to any advocate
business entity located in the or firm of
taxable territory, including where advocates.
contract for provision of such
service has been entered through
another advocate or a firm of
advocates, or by a firm of
advocates, by way of legal
services, to a business entity.
3 Services supplied by an arbitral An arbitral Any business entity located in the
tribunal to a business entity. tribunal. taxable territory.
4 Services provided by way of Any Anybody corporate or partnership
sponsorship to anybody corporate person firm located in the taxable territory.
or partnership firm.
5 Services supplied by the Central Central Any business entity located in the
Government, State Government, Government, taxable territory.
Union territory or local authority to State
a business entity excluding, - Government,
CGST Rates 1211

Notification
(1) renting of immovable property, Union

and territory or
(2) services specified below- local authority
(i) services by the Department of
Posts by way of speed post,
express parcel post, life insurance,
and agency services provided to a
person other than Central
Government, State Government or
Union territory or local authority;
(ii) services in relation to an
aircraft or a vessel, inside or
outside the precincts of a port or
an airport;
(iii) transport of goods or
passengers.
6 Services supplied by a director of A director of The company or a body corporate
a company or a body corporate to a company or located in the taxable territory.
the said company or the body a body
corporate. corporate
7 Services supplied by an insurance An insurance Any person carrying on insurance
agent to any person carrying on agent business, located in the taxable
insurance business. territory.
8 Services supplied by a recovery A recovery A banking company or a financial
agent to a banking company or a agent institution or a non-banking financial
financial institution or a non- company, located in the taxable
banking financial company. territory.
9 Supply of services by an author, Author or Publisher, music company,
music composer, photographer, music producer or the like, located in the
artist or the like by way of transfer composer, taxable territory.
or permitting the use or enjoyment photographer,
of a copyright covered under artist, or the
clause (a) of sub-section (1) of like
section 13 of the Copyright Act,
1957 relating to original literary,
dramatic, musical or artistic works
to a publisher, music company,
producer or the like.
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Notification
10 Supply of services by the Members of Reserve Bank of India. *

members of Overseeing Overseeing
Committee to Reserve Bank of Committee
India constituted by
the Reserve
Bank of India
Explanation. - For purpose of this notification, -
(a) The person who pays or is liable to pay freight for the transportation of goods by road in
goods carriage, located in the taxable territory shall be treated as the person who
receives the service for the purpose of this notification.
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of
the Companies Act, 2013.
(c) the business entity located in the taxable territory who is litigant, applicant or petitioner,
as the case may be, shall be treated as the person who receives the legal services for
the purpose of this notification.
(d) the words and expressions used and not defined in this notification but defined in the
Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and
the Union Territory Goods and Services Tax Act shall have the same meanings as
assigned to them in those Acts.
(e) A “Limited Liability Partnership” formed and registered under the provisions of the
Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a
partnership firm or a firm.
2. This notification shall come into force on the 1set day of July, 2017.
[F. No. 334/1/2017- TRU]
(Ruchi Bisht)
Note 1: Includes changes made vide Notification No. 22/2017-Central Tax (Rate), dt. 22-08-
2017 & Notification No. 22/2017-Integrated Tax (Rate), dt. 22-08-2017
Note 2: Similar provisions have been incorporated under UTGST Act vide Notification No.
13/2017-Union Territory Tax (Rate), dt. 28-06-2017 & 22/2017-Union Territory Tax (Rate), dt.
22-08-2017.
Further, Central Government vide Notification No. 10/2017-Integrated Tax(Rate), dt. 28-06-
2017 has w.e.f 1st July 2017 provided the category of services on which IGST needs to be
CGST Rates 1213

Notification
paid on the reverse charge basis completely (100%) by the recipient of such services. The list
of services is same as notified under CGST except for the following two services:
S. Supplier of Category of Supply of Services Recipient of Service
No. service
I Any person Any service supplied by any person Any person located in
located in a who is located in a non-taxable the taxable territory
non-taxable territory to any person other than other than non-
territory non-taxable online recipient. taxable online
recipient.
ii A person Services supplied by a person Importer, as defined in
located in a located in non- taxable territory by clause (26) of section
non-taxable way of transportation of goods by a 2 of the Customs Act,
territory vessel from a place outside India up 1962, located in the
to the customs station of clearance taxable territory.
in India.
The above Notification is further amended vide Notification No. 34/2017- Integrated tax
(Rate) dt 13-10-2017 and Notification No. 22/2017- Integrated tax (Rate) dt 22-08-2017
1214 CGST Rates

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance

G.S.R......(E).- In exercise of the powers conferred by sub-section (2) of section 7 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,
on the recommendations of the Council hereby notifies that the following activities or
transactions undertaken by the Central Government or State Government or any local
authority in which they are engaged as public authority, shall be treated neither as a
supply of goods nor a supply of service, namely:-
“Services by way of any activity in relation to a function entrusted to a Panchayat
under article 243G of the Constitution.”
[F. No.334/1/2017 -TRU]
(Ruchi Bisht)
14/2017-Union Territory Tax (Rate), dt. 28-06-2017 and under IGST vide Notification No.
CGST Rates 1215

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance

recommendations of the Council hereby notifies that no refund of unutilised input tax credit
shall be allowed under sub-section (3) of section 54 of the said Central Goods and Services
Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the
Central Goods and Services Tax Act.
[F. No.334/1/2017 -TRU]
(Ruchi Bisht)
15/2017-Union Territory Tax (Rate),dt. 28-06-2017 and under IGST Act vide Notification No.
1216 CGST Rates

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance

G.S.R.….(E).-In exercise of the powers conferred by section 55 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies, -
(i) United Nations or a specified international organisation; and
(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career
consular officers posted therein,
for the purposes of the said section subject to the following conditions:-
(a) United Nations or a specified international organisation shall be entitled to claim refund
of central tax paid on the supplies of goods or services or both received by them subject
to a certificate from United Nations or that specified international organisation that the
goods and services have been used or are intended to be used for official use of the
United Nations or the specified international organisation.
(b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career
consular officers posted therein shall be entitled to claim refund of central tax paid on
the supplies of goods or services or both received by them subject to, -
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents
or career consular officers posted therein, are entitled to refund of central tax, as
stipulated in the certificate issued by the Protocol Division of the Ministry of
External Affairs, based on the principle of reciprocity;
(ii) that in case of supply of services, the head of the foreign diplomatic mission or
consular post, or any person of such mission or post authorised by him, shall
furnish an undertaking in original, signed by him or the authorised person, stating
that the supply of services received are for official purpose of the said foreign
diplomatic mission or consular post; or for personal use of the said diplomatic
agent or career consular officer or members of his/her family;
(iii) that in case of supply of goods, concerned diplomatic mission or consulate or an
officer duly authorized by him will produce a certificate that,–
CGST Rates 1217

Notification
I the goods have been put to use, or are in the use, as the case may be, of
the mission or consulate;
II the goods will not be supplied further or otherwise disposed of before the
expiry of three years from the date of receipt of the goods; and
III in the event of non-compliance of clause (I), the diplomatic or consular
mission will pay back the refund amount paid to them;
(iv) in case the Protocol Division of the Ministry of External Affairs, after having
issued a certificate to any foreign diplomatic mission or consular post in India,
decides to withdraw the same subsequently, it shall communicate the withdrawal
of such certificate to the foreign diplomatic mission or consular post;
(v) the refund of the whole of the central tax granted to the foreign diplomatic
mission or consular post in India for official purpose or for the personal use or
use of their family members shall not be available from the date of withdrawal of
such certificate.
Explanation. - For the purposes of this notification, unless the context otherwise
requires,“specified international organisation” means an international organisation declared by
the Central Government in pursuance of section 3 of the United Nations (Privileges and
Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act
apply.
2. This notification shall come into force with effect from the 1st day of July, 2017
[F. No. 334/1/2017-TRU]
(Ruchi Bisht)
1218 CGST Rates

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance
recommendations of the Council, hereby notifies that in case of the following categories of
services, the tax on intra-State supplies shall be paid by the electronic commerce operator –
(i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and
motor cycle;
(ii) services by way of providing accommodation in hotels, inns, guest houses, clubs,
campsites or other commercial places meant for residential or lodging purposes, except
where the person supplying such service through electronic commerce operator is liable
for registration under sub-section (1) of section 22 of the said Central Goods and
Services Tax Act.
(iii) services by way of house-keeping, such as plumbing, carpentering etc, except where
the person supplying such service through electronic commerce operator is liable for
registration under sub-section (1) of section 22 of the said Central Goods and Services
Tax Act.”.
Explanation.- For the purposes of this notification,-
(a) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in
two-way radio communication with a central control office and is enabled for tracking
using Global Positioning System (GPS) or General Packet Radio Service (GPRS);
(b) “maxicab”, “motorcab” and “motor cycle” shall have the same meanings as assigned to
them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act,
1988 (59 of 1988).
CGST Rates 1219

Notification
2. This notification shall come into force with effect from the 1st day of July, 2017
[F.No. 334/1/2017-TRU]
(Ruchi Bisht)
Note 1: Includes changes made vide Notification No. 23/2017-Central Tax (Rate) ,dt. 22-08-
2017
Note 2: Similar provisions have been incorporated under UTGST Act vide Notification Nos.
17/2017-Union Territory Tax (Rate),dt. 28-06-2017 & 23/2017-Union Territory Tax (Rate), dt.
22-08-2017 and under IGST Act vide Notification Nos. 14/2017-Integrated Tax (Rate) dt. 28-
06-2017 & 23/2017-Integrated Tax (Rate) ,dt. 22-08-2017.
1220 CGST Rates

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance
G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 11 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 Good and Services Tax Act, 2017 (12 of 2017).
[F. No. 354/173/2017 TRU]
(Ruchi Bisht)
26/2017-Integrated Tax (Rate) dt. 21-09-2017
CGST Rates 1221

Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance
Notification No. 38/2017 – Central Tax (Rate)
Council, hereby makes the following amendment in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No.8/2017- Central Tax (Rate),
dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 680(E), dated the 28th June, 2017, namely:-
In the said notification, the proviso under Paragraph 1 shall be omitted.
2. 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 31st
day of March, 2018.
[F. No.349/74/2017-GST (Pt.)]
(Ruchi Bisht)
Note: The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 680 (E), dated the 28th June, 2017.
1222 CGST Rates

Notification

3, SUB-SECTION (i)]
Government of India
Ministry of Finance

Notification No. 40/2017-Union Territory Tax (Rate)
New Delhi, the 23rd October, 2017
G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
to as “the said Act”), 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;
CGST Rates 1223

Notification
(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 acknowledgment of the warehouse operator 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.
[F. No. 354/117/2017-TRU (Pt. III)]
(Ruchi Bisht)
1224 CGST Rates

Notification

3, SUB-SECTION (i)]
Government of India
Ministry of Finance
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the

Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred
to as “the said Act”), 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 goods
specified in column (3) of the Table below, from the so much of the central tax leviable
thereon under section 9 of the said Act, as in in excess of the amount calculated at the rate of
2.5 per cent., when supplied to the institutions specified in the corresponding entry in column
(2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of
the said Table-
S. Name of the Description of the goods Conditions
No. Institutions
(1) (2) (3) (4)
1. Public funded (a) Scientific and (i) The goods are supplied to
research technical or
institution other than a instruments, apparatus, for
hospital or a equipment (including (a) a public funded research
University or an Indian computers); institution under the
Institute of Technology (b) accessories, parts, administrative control of the
or Indian Institute of consumables and live Department of Space or
Science, Bangalore or animals (experimental Department of Atomic Energy
a National Institute purpose); or the Defence Research
Technology/ Regional (c) computer software, Development Organisation of
Engineering College Compact Disc-Read Only the Government of India
Memory (CD- and such institution produces
ROM), recorded magnetic a certificate to that effect from
tapes, microfilms, an officer not below the rank
microfiches; of the Deputy Secretary to the
(d) Prototypes, the Government of India or the
aggregate value of Deputy Secretary to the State
prototypes received by an Government or the Deputy
institution does not Secretary in the Union
exceed fifty thousand Territory in the concerned
rupees in financial year. department to the supplier at
CGST Rates 1225

Notification
the time of supply of the

specified goods; or
(b) an institution registered
with the Government of India
in the
Department of Scientific
and
Research and such institution
produces a certificate from an
officer not below the rank of
the Deputy Secretary to the
Government of India or the
Deputy Secretary to the State
Government or the Deputy
Secretary in the Union
territory in concerned
department to the supplier at
specified goods;
(ii) The institution produces, at
the time of supply, a
certificate to the supplier from
the Head of the Institution, in
each case, certifying that the
said goods are required for
research purposes only;
(iii) In the case of supply of
live animals for experimental
purposes, the institution
produces, at the time of
supply, a certificate to the
supplier from the Head of the
Institution that the live animals
are required for research
purposes and enclose a no
objection certificate issued by
the Committee for the
Purpose of Control and
Supervision
2. Research institution, (a) Scientific and (1) The institution is registered
other than a hospital technical with the Government of India
instruments, apparatus, in the Department of Scientific
equipment (including and Research, which-
computers); (i) produces, at the time of
1226 CGST Rates

Notification
(b) accessories, parts, supply, a certificate to the

consumables and live supplier from the head of the
animals (experimental institution, in each case,
purpose); certifying that the said goods
(c) computer software, are essential for research
Compact Disc-Read Only purposes and will be used for
Memory (CD-ROM), stated purpose only;
recorded magnetic tapes, (ii) in the case of supply of
microfilms, microfiches; live animals for experimental
(d) Prototypes, the purposes, the institution
aggregate value of produces, at the time of
prototypes received by an supply, a certificate to the
institution does not exceed supplier from the Head of the
fifty thousand rupees in a Institution that the live animals
financial year. are required for research
purposes and enclose a
no objection certificate issued
by the Committee for the
Supervision of Experiments on
Animals.
(2) The goods falling under (1)
above shall not be transferred
or sold by the institution for
a period of five years from
the date of installation.
3. Departments and (a) Scientific and
laboratories of the technical
Central Government instruments, apparatus,
and State equipment (including
Governments, other computers);
than a hospital (b) accessories, parts,
consumables and live
animals (experimental
purpose);
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the
aggregate value of
prototypes received by an
institution does not
CGST Rates 1227

Notification
exceed fifty thousand

rupees in a financial year.
4. Regional Cancer (a) Scientific and (i) The goods are supplied to
Centre technical the
(Cancer Institute) instruments, apparatus, Regional Cancer Centre
equipment (including registered with the
computers); Government of India, in the
(b) accessories, parts, Department of Scientific and
consumables and live Research and such institution
animals (experimental produces a certificate from an
purpose); officer not below the rank of
(c) Computer software, the Deputy Secretary to the
Compact Disc-Read Only Government of India or the
Memory(CD-ROM), Deputy Secretary to the State
recorded magnetic tapes, Government or the Deputy
microfilms, microfiches. Secretary in the Union
territory in concerned
department to the supplier at
specified goods;
(ii) the institution produces,
at the time of supply, a
certificate to the supplier from
the Head of the Institution, in
each case, certifying that the
said goods are required for
research purposes only.
(iii) in case of supply of live
animals for experimental
purposes, the institution
produces, at the time of
supply, a certificate to the
supplier from the Head of the
Institution that the live animals
are required for research
purposes and enclose a no
objection certificate issued by
the Committee for the
Supervision of Experiments on
Animals.
Explanation. - For the purposes of this notification, the expression, -
1228 CGST Rates

Notification
(a) "Public funded research institution" means a research institution in the case of which
not less than fifty per-cent. of the recurring expenditure is met by the Central
Government or the Government of any State or the administration of any Union territory;
(b) "University" means a University established or incorporated by or under a Central, State
or Provincial Act and includes -
(i) an institution declared under section 3 of the University Grants Commission Act,
1956 (3 of 1956) to be a deemed University for the purposes of this Act;
(ii) an institution declared by Parliament by law to be an institution of national
importance;
(iii) a college maintained by, or affiliated to, a University;
(c) "Head" means -
(i) in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory,
Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall come into force with effect from the 15th day of November, 2017.
[F. No. 354/320/2017-TRU]
(Ruchi Bisht)
CGST Rates 1229

3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No. 1/2017 – Integrated Tax

Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby
appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3,
14, 20 and 22 of the said Act shall come into force.
[F. No. 349/72/2017-GST]
Notification

SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE

G.S.R. (E). - In exercise of the powers conferred by sub-section (2) of section 14 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said
Act), read with sub-rule (2) of rule 14 of the Central Goods and Services Tax Rules, 2017, the
Central Government hereby notifies the Principal Commissioner of Central Tax, Bengaluru
West and all the officers subordinate to him as the officers empowered to grant registration in
case of online information and database access or retrieval services provided or agreed to be
provided by a person located in non-taxable territory and received by a non-taxable online
recipient.
Explanation.- For the purposes of this notification,-
(a) “online information and database access or retrieval services” has the same meaning
as assigned to it in sub-section (17) of section 2 of the said Act;
(b) “non-taxable online recipient” has the same meaning as assigned to it in sub-section
(16) of section 2 of the said Act.
[F. No. 349/72/2017-GST]
1232 IGST
Notification

3, SUB-SECTION (i)]
Government of India
Ministry of Finance

Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby
appoints the 1st day of July, 2017, as the date on which the provisions of sections 4 to 13, 16
to 19, 21, 23 to 25 of the said Act, shall come into force.
[F. No. 349/72/2017-GST]

IGST 1233
Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance

G.S.R. (E).- In exercise of the powers conferred by section 22 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central
Government hereby makes the following rules, namely:-
2 Short title and commencement.-(1) These rules may be called the Integrated Goods and
Services Tax Rules, 2017.
(2) They shall be deemed to have come into force on the 22nd day of June, 2017.
3. Application of Central Goods and Services Tax Rules.-The Central Goods and Services
Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated
Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax
as they apply in relation to central tax.
[F. No. 349/76/2017-GST]

1234 IGST
Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Central Goods and Services
Tax Rules, 2017 read with notification No. 4/2017-Integrated Tax, dated the 28th June 2017,
the Central Board of Excise and Customs, on the recommendations of the Council, hereby
notifies that a registered person having annual turnover in the preceding financial year as
specified in column (2) of the Table below shall mention the digits of Harmonised System of
Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said
Table, in a tax invoice issued by such person under the said rules.
TABLE
Serial Number Annual Turnover in the preceding Number of Digits of HSN
Financial Year Code
(1) (2) (3)
1. Upto rupees one crore fifty lakhs Nil
more than rupees one crore fifty lakhs and
2. upto rupees five crores 2
3. more than rupees five crores 4
[F. No.349/72/2017-GST]

IGST 1235
Notification

SUB-SECTION (i)]
Government of India
Ministry of Finance

G.S.R.….(E).- In exercise of the powers conferred by section 20 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), read with sub-sections (1) and (3) of section 50, sub-
section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12
of 2017), the Central Government, on the recommendations of the Council, hereby fixes the
rate of interest per annum, for the purposes of the sections as specified in column (2) of the
Table below, as mentioned in the corresponding entry in column (3) of the said Table.
TABLE
Serial Section Rate of interest
Number (in per cent)
(1) (2) (3)
1. Section 20 of the Integrated Goods and Services Tax Act, 18
2017 read with sub-section (1) of section 50 of the Central
Goods and Services Tax Act, 2017
2017 read with section 56 of the Central Goods and Services
Tax Act, 2017
1236 IGST
Notification

2017 read with proviso to section 56 of the Central Goods and
Services Tax Act, 2017
2. This notification shall come into force from the 1st day of July, 2017.
[F. No.349/72/2017-GST]

IGST 1237
Notification

3, SUB-SECTION (I)]
Government of India
Ministry of Finance
th
New Delhi, the 14 September, 2017
G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the “said Act”), the Central Government, on the recommendations of the Council, hereby
specifies the job workers engaged in making inter-State supply of services to a registered
person as the category of persons exempted from obtaining registration under the said Act:
Provided that nothing contained in this notification shall apply to a job-worker –
(a) who is liable to be registered under sub-section (1) of section 22 or who opts to take
registration voluntarily under sub-section (3) of section 25 of the said Act; or
(b) who is involved in making supply of services in relation to the goods mentioned against
serial number 151 in the Annexure to rule 138 of the Central Goods and Services Tax
Rules, 2017.
[F. No. 349/58/2017-GST (Pt)]
(Dr.Sreeparvathy.S.L.)
1238 IGST Rate

Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance

G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “said Act”),
the Central Government, on the recommendations of the Council, hereby specifies the persons
making inter-State taxable supplies of handicraft goods as the category of persons exempted from
obtaining registration under the aforesaid Act.
Provided that the aggregate value of such supplies, to be computed on all India basis, does
not exceed an amount of twenty lakh rupees in a financial year:
Provided further that the aggregate value of such supplies, to be computed on all India basis,
does not exceed an amount of ten lakh rupees in case of Special Category States, other than the
State of Jammu and Kashmir.
2. The persons making inter-State taxable supplies mentioned in the preceding paragraph
shall be required to obtain a Permanent Account Number and generate an e-way bill in
accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.
Explanation - For the purposes of this notification, the expression “handicraft goods” means the
products mentioned in column (2) of the Table below and the Harmonized System of
Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table,
when made by the craftsmen predominantly by hand even though some machinery may also be
used in the process:-
Table
Sl. Products HSN Code
No. (2) (3)
(1)
IGST 1239
Notification
1. Leather articles (including bags, purses, saddlery, harness, 4201, 4202, 4203
garments)
2. Carved wood products (including boxes, inlay work, cases, 4415, 4416
casks)
3. Carved wood products (including table and kitchenware) 4419
4. Carved wood products 4420
5. Wood turning and lacquer ware 4421
6. Bamboo products [decorative and utility items] 46
7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602
8. Paper mache articles 4823
9. Textile (handloom products), Handmade shawls, stoles and including 50, 58,
scarves * 61, 62, 63
10. Textiles hand printing 50, 52, 54
11. Zari thread 5605
12. Carpet, rugs and durries 57
13. Textiles hand embroidery 58
14. Theatre costumes 61, 62, 63
15. Coir products (including mats, mattresses) 5705, 9404
16. Leather footwear 6403, 6405
17. Carved stone products (including statues, statuettes, figures of 6802
animals, writing sets, ashtray, candle stand)
18. Stones inlay work 68
19. Pottery and clay products, including terracotta 6901, 6909, 6911,
6912, 6913, 6914
20. Metal table and kitchen ware (copper, brass ware) 7418
21. Metal statues, images/statues vases, urns and crosses of the 8306
type used for decoration of metals of chapters 73 and 74
22. Metal bidriware 8306
23. Musical instruments 92
24. Horn and bone products 96
25. Conch shell crafts 96
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys 9503
28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97
1240 IGST Rate

Notification
29. Chain stitch Any Chapter

30. Crewel, namda, gabba Any Chapter
31. Wicker willow products Any Chapter
32. Toran Any Chapter
33. Articles made of shola Any Chapter
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy.S.L.)
Note: The Notification includes changes made vide Notification No. 9/2017- Integrated tax dt.
13-10-2017
IGST 1241
Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance

G.S.R. …..(E).— In exercise of the powers conferred by section 20 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the
said Act), the Central Government, on the recommendations of the Council, hereby specifies
the persons making inter-State supplies of taxable services and having an aggregate turnover,
to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a
financial year as the category of persons exempted from obtaining registration under the said
Act:
Provided that the aggregate value of such supplies, to be computed on all India basis, should
not exceed an amount of ten lakh rupees in case of “special category States” as specified in
sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu
and Kashmir.
[F. No.349/74/2017-GST (Pt.)]

1242 IGST Rate

Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance
Notification No. 11/2017 –Integrated Tax

G.S.R….(E).- In exercise of the powers conferred by section 4 of the Integrated Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on
the recommendations of the Council, the Central Government hereby specifies that the officers
appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory
Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said
Acts”) who are authorized to be the proper officers for the purposes of section 54 or section 55 of
the said Acts (hereafter in this notification referred to as “the said officers”) by the Commissioner of
the said Acts, shall act as proper officers for the purpose of sanction of refund under section 20 of
the IGST Act, read with section 54 or section 55 of the Central Goods and Services Tax Act, 2017
and the rules made thereunder, except rule 96 of the Central Goods and Services Tax Rules,
2017, in respect of a registered person located in the territorial jurisdiction of the said officers who
applies for the sanction of refund to the said officers.
[F. No.349/74/2017-GST(Pt.)]

IGST 1243
3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
G.S.R. (E). In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby exempts all goods or
services or both imported by a unit or a developer in the Special Economic Zone, from the
whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs
Tariff Act, 1975 (51 of 1975) for authorised operations.
2. This Notification shall come into force with effect from the 1st July, 2017.
F.No. DGEP/SEZ/09/2017
(Dharmvir Sharma)
Under Secretary
Notification

SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
satisfied that it is necessary in the public interest so to do, hereby rescinds, except as
respects things done or omitted to be done before such rescission, the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No. 15/2017-
Integrated Tax (Rate), dated the 30th June, 2017, published in the Gazette of India,
Extraordinary, vide number G.S.R. 740 (E), dated the 30th June, 2017.
(Dharmvir Sharma)
IGST Rates 1245

Notification

SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No. 18/2017 -Integrated Tax (Rate)
satisfied that it is necessary in the public interest so to do and on the recommendations of the
Council, hereby exempts services imported by a unit or a developer in the Special Economic
Zone for authorised operations, from the whole of the integrated tax leviable thereon under
section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017).
(Dharmvir Sharma)
1246 IGST Rate

Notification

SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being
Goods and Services Tax Council, hereby exempts inter-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 the case may be, as specified in the corresponding entry
in column (2), from the whole of the integrated tax leviable thereon under section 5 of the
Integrated Good and Services Tax Act, 2017 (13 of 2017), subject to the condition specified in
column (4) of the Table below, namely:
Table
Sl. Tariff item, Description of Condition

No. sub-heading, Goods
heading or
Chapter
(1) (2) (3) (4)
1. 0402 Skimmed milk When supplied to a distinct person as per sub-

powder, or section (4) of section 25 of the Central Goods
concentrated and Services Tax Act, 2017 (12 of 2017), for
milk. use in production of milk [for distribution
through dairy Cooperatives or companies
registered under the Companies Act, 2013 (18
of 2013*)]] and not for further supply of
skimmed milk powder, or concentrated milk as
such.
Explanation. –
1 In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean
IGST Rates 1247

Notification
2 The rules for the interpretation of the First Schedule to the said Customs Tariff Act,
[F.No.354/247/2017- TRU]
(Mohit Tewari )
Under Secretary to the Government of India.
* Amended vide Notification No. 50/2017- Integrated Tax (Rate) dt 14-11-2017
1248 IGST Rate

MINISTRY OF FINANCE
NOTIFICATION
New Delhi, the 21st June, 2017
No. 1/2017–UNION TERRITORY TAX

G.S.R. 616(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government
hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1,
2, 3, 4, 5, 17, 21 and section 22 of the said Act shall come into force.
[F. No. S-31011/25/2017-ST- I-DOR]

S. R. MEENA, Under Secy.
Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No. 2/2017-Union Territory Tax
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2)
of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereinafter referred to as the said Act) read with section 21 of the Union Territory
recommendations of the Council, hereby prescribes that an eligible registered person,
whose aggregate turnover in the preceding financial year did not exceed one crore
rupees #, may opt to pay, in lieu of the tax payable by him, an amount calculated at
the rate of,––
1 one per cent. of the turnover in Union territory in case of a manufacturer,
2 two and a half per cent. of the turnover in Union territory in case of persons
engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule
II of the said Act, and
3 half per cent. of the turnover in Union territory in case of other suppliers:
Provided that a registered person shall not be eligible to opt for composition levy under
sub-section (1) of section 10 of the said Act read with section 21 of the Union Territory
Goods and Services Tax Act, 2017 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:-
TABLE
S. Tariff item, Description
No. sub-heading,
heading or
Chapter
(1) (2) (3)
1. 2105 00 00 Ice cream and other edible ice, whether or not containing
cocoa.
2. 2106 90 20 Pan masala
3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes
1250 UTGST
Notification
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean
respectively a tariff item, sub-heading, heading and chapter as specified in the First
(2) The rules for the interpretation of the First Schedule to the 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.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
#Substituted vide Notification No. 16/2017- Union Territory Tax dated 13th October,
2017.
UTGST 1251
Notification
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (I) OF THE OFFICIAL

GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No. 3/2017 – Union Territory Tax

7 Ashadha, Saka 1939
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government
hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to
16, 18 to 20 and 23 to 26 of the said Act shall come into force.
[F. No. S-31011/25/2017-ST-I-DOR]
(S. R. Meena)
1252 UTGST
Notification

SUB-SECTION (I)]
Government of India
Ministry of Finance
Notification No. 17/2017 - Union Territory Tax
2 Kartika, Saka 1939
G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) and sub-section (3) of
section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (No.
14 of the 2017) (hereinafter referred to as the said Act), the Central Government, on the
recommendations of the Council, hereby notify that subject to provisions of the said Act and
the rules made thereunder, the notifications issued under the Central Goods and Services Tax
Act, 2017 (No. 12 of 2017) relating to the subjects referred in section 21 of the said Act are
automatically extended to the said Act.
2. This notification shall come into force with effect from the 22nd day of June, 2017.
[F. No. 31011/25/2017-ST-I-DoR]
(S. R. Meena)
Under Secretary to the Govt. of India
UTGST 1253
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (I) OF THE OFFICIAL
GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No. 1/2017 – Goods and Services Tax Compensation
7 Ashadha, Saka 1939
Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central
Government hereby appoints the 1st day of July, 2017, as the date on which all the provisions
of the said Act shall come into force.
[F. No. S-31011/28/2016-ST-I DOR]
(Mahendra Nath)
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No.1/2017-Compensation Cess (Rate)
Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central
Government, on the recommendations of the Council, hereby notifies the rate of cess
as specified in column (4) of the Schedule appended to this notification, that shall be
levied on the intra-State supplies or inter-State supplies of such goods, the description
of which is specified in the corresponding entry in column (3) 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 Schedule.
Schedule
S. Chapter / Description of Goods Rate of goods

No. Heading / and services tax
Sub-heading/ compensation
Tariff item cess
(1) (2) (3) (4)
1. 2106 90 20 Pan-masala 60%
2. 2202 10 10 Aerated waters 12%
3. 2202 10 20 Lemonade 12%
4. 2202 10 90 Others 12%
5. 2401 Unmanufactured tobacco (without lime 71%
tube) – bearing a brand name
6. 2401 Unmanufactured tobacco (with lime tube) – 65%
bearing a brand name
7. 2401 30 00 Tobacco refuse, bearing a brand name 61%
8. 2402 10 10 Cigar and cheroots 21% or ` 4170
per thousand,
whichever is
Notification

Tariff item cess
higher
9. 2402 10 20 Cigarillos 21% or ` 4170
per thousand,
whichever is
higher
10. 2402 20 10 Cigarettes containing tobacco other than 5% + `2076 per
filter cigarettes, of length not exceeding 65 thousand 4
millimetres
11. 2402 20 20 Cigarettes containing tobacco other than 5% + `3668 per
filter cigarettes, of length exceeding 65 thousand4
millimetres but not exceeding 75 millimetres
12. 2402 20 30 Filter cigarettes of length (including the 5% + `2076 per
length of the filter, the length of filter being thousand4
11 millimetres or its actual length,
whichever is more) not exceeding 65
millimetres
whichever is more) exceeding 65
whichever is more) exceeding 70
15. 2402 20 90 Other cigarettes containing tobacco 36% + `4170 per
thousand4
16. 2402 90 10 Cigarettes of tobacco substitutes `4006 per
thousand
17. 2402 90 20 Cigarillos of tobacco substitutes 12.5% or ` 4,006
per thousand
whichever is
higher
18. 2402 90 90 Other 12.5% or ` 4,006
per thousand
1256 Compensation Cess Rate

Notification

Tariff item cess
whichever is
higher
19. 2403 11 10 'Hookah' or 'gudaku' tobacco bearing a 72%
brand name
20. 2403 11 10 Tobacco used for smoking 'hookah' or 17%
'chilam' commonly known as 'hookah'
tobacco or 'gudaku' not bearing a brand
name
21. 2403 11 90 Other water pipe smoking tobacco not 11%
bearing a brand name.
22. 2403 19 10 Smoking mixtures for pipes and cigarettes 290%
23. 2403 19 90 Other smoking tobacco bearing a brand 49%
name
24. 2403 19 90 Other smoking tobacco not bearing a brand 11%
name
25. 2403 91 00 “Homogenised” or “reconstituted” tobacco, 72%
bearing a brand name
26. 2403 99 10 Chewing tobacco (without lime tube) 160%
27. 2403 99 10 Chewing tobacco (with lime tube) 142%
28. 2403 99 10 Filter khaini 160%
29. 2403 99 20 Preparations containing chewing tobacco 72%
30. 2403 99 30 Jarda scented tobacco 160%
31. 2403 99 40 Snuff 72%
32. 2403 99 50 Preparations containing snuff 72%
33. 2403 99 60 Tobacco extracts and essence bearing a 72%
brand name
34. 2403 99 60 Tobacco extracts and essence not bearing 65%
a brand name
35. 2403 99 70 Cut tobacco 20%
36. 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 204%
37. 2403 99 90 All goods, other than pan masala containing 96%
tobacco 'gutkha', bearing a brand name
Compensation Cess Rate 1257

Notification

Tariff item cess
38. 2403 99 90 All goods, other than pan masala containing 89%
tobacco 'gutkha', not bearing a brand name
39. 2701 Coal; briquettes, ovoids and similar solid `400 per tonne
fuels manufactured from coal.
40. 2702 Lignite, whether or not agglomerated, `400 per tonne
excluding jet
41. 2703 Peat (including peat litter), whether or not `400 per tonne
agglomerated
42. 8702 10 Motor vehicles for the transport of ten or 15%
more persons, including the driver
43. 8703 Motor vehicles cleared as ambulances duly NIL
fitted with all the fitments, furniture and
accessories necessary for an ambulance
from the factory manufacturing such motor
vehicles
44. 8703 10 10, Electrically operated vehicles, including NIL
8703 80 three wheeled electric motor vehicles.
45. 8703 Three wheeled vehicles NIL
46. 8703 Cars for physically handicapped persons, NIL
subject to the following conditions:
a) an officer not below the rank of Deputy
Secretary to the Government of India in
the Department of Heavy Industries
certifies that the said goods are capable
of being used by the physically
handicapped persons; and
b) the buyer of the car gives an affidavit
that he shall not dispose of the car for a
period of five years after its purchase.
47. 8703 40, Following Vehicles, with both spark-ignition NIL
8703 60, internal combustion reciprocating piston
engine and electric motor as motors for
propulsion;
a) Motor vehicles cleared as ambulances 15%

Notification

Tariff item cess
duly fitted with all the fitments, furniture
and accessories necessary for an
ambulance from the factory
manufacturing such motor vehicles
b) Three wheeled vehicles
c) Motor vehicles of engine capacity not
exceeding
d) 1200cc and of length not exceeding
4000 mm. Motor vehicles other than
those mentioned at (a), (b) and (c)
above 1
Explanation.- For the purposes of this
entry, the
specification of the motor vehicle shall be
determined
as per the Motor Vehicles Act, 1988 (59 of
1988) and
the rules made there under.
48. 8703 50, Following Vehicles, with both compression NIL
8703 70 –ignition internal combustion piston engine [
diesel-or semi
diesel) and electric motor as motors for
propulsion;
a) Motor vehicles cleared as ambulances
duly fitted with all the fitments, furniture
and accessories necessary for an
ambulance from the factory
manufacturing such motor vehicles
b) Three wheeled vehicles 15%
c) Motor vehicles of engine capacity not
exceeding 1500 cc and of length not
exceeding 4000 mm.
d) Motor vehicles other than those
mentioned at (a), (b) and (c) above 2

Notification

Tariff item cess
entry, the specification of the motor vehicle
shall be determined as per the Motor
Vehicles Act, 1988 (59 of 1988) and the
rules made there under.
49. 8703 Hydrogen vehicles based on fuel cell tech NIL
and of length not exceeding 4000 mm.
50. 8703 21 or Petrol, Liquefied petroleum gases (LPG) or 1%
8703 22 compressed natural gas (CNG) driven
motor vehicles of engine capacity not
exceeding 1200cc and of length not
exceeding 4000 mm.
51. 8703 31 Diesel driven motor vehicles of engine 3%
capacity not exceeding 1500 cc and of
length not exceeding 4000 mm.
Explanation.- For the purposes of this entry,
the specification of the motor vehicle shall
be determined as per the Motor Vehicles
Act, 1988 (59 of 1988) and the rules made
there under.
52 8703 Motor vehicles of engine capacity not 17%
exceeding 1500 cc 3
52A 8703 Motor vehicles of engine capacity 20%
exceeding 1500 cc other than motor
vehicles specified against entry at S. No

Notification

Tariff item cess
52B3
52B 8703 Motor vehicles of engine capacity 22%
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. 3
53. 8711 Motorcycles of engine capacity exceeding 3%
350 cc.
54. 8802 Other aircraft (for example, helicopters, 3%
aeroplanes), for personal use.
55. 8903 Yacht and other vessels for pleasure or 3%
sports
56. Any chapter All goods other than those mentioned at S. Nil
Nos. 1 to 55 above
Explanation.–
1 In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean
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.
3 For the purposes of this notification, the phrase “brand name” means brand
name or trade name, whether registered or not, that is to say, a name or a mark, such
as symbol, monogram, label, signature or invented word or writing which is used in
relation to such specified goods for the purpose of indicating, or so as to indicate a
connection in the course of trade between such specified goods and some person
using such name or mark with or without any indication of the identity of that person.

Notification
[F.No.354/117/2017-TRU]
(Mohit Tewari)
1 Inserted vide Notification No. 5/2017- Compensation Cess (Rate) dated 11 th September, 17
2 Inserted vide Notification No. 5/2017- Compensation Cess (Rate) dated 11 th September, 17
3 Substituted vide Notification No. 5/2017- Compensation Cess (Rate) dated 11 th September, 17
4 Substituted vide Notification No. 3/2017- Compensation Cess (Rate) dated 18 th July, 17

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Corrigendum
(Department of Revenue), No.1/2017-Compesnation Cess (Rate), dated the 28th June, 2017,
number G.S.R. 720(E), dated the 28th June, 2017, at page 175,-
(2) in line 42, for “8702 10”, read “8702 10, 8702 20, 8702 30, 8702 90”;
(3) in line 42, for “ten or more”, read “not more than 13”.
[F.No.354/117/2017-TRU]
(Mohit Tewari)

Notification

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No. 04/2017- Compensation Cess (Rate)

New Delhi, the 20t h July, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Goods
and Services Tax (Compensation to States) Act, 2017 ( 15 of 2017), read with 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 goods and services tax compensation cess 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
goods and services tax compensation cess leviable thereon under section 8 of the Goods and
Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the
Central Goods and Services Tax Act.
[F.No.354/136/2017-TRU]
(Ruchi Bisht)

Notification

SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Notification No. 7 /2017-Compensation Cess (Rate)
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods
and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government,
on the recommendations of the Council, hereby notifies the rate of cess as specified in column
4 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 the case may
be, as specified in the corresponding entry in column (2), of the Table below, at the rate
specified in corresponding entry in column (4) and subject to relevant conditions annexed to
this notification, if any, specified in the corresponding entry in column (5) of the Table below:
Sl. Tariff item, sub- Description of Rate Condition

No. heading, heading or Goods No.
Chapter
(1) (2) (3) (4) (5)
1. 8702, 8703 Motor Vehicles 65% of cess applicable 1
otherwise on such goods
under Notification No.
1/2017- Compensation Cess
(Rate) dated, 28th June,
2017 published in the
Gazette of India,
Extraordinary, Part II, Section
3, Sub Section (i), vide
G.S.R. 720 (E) dated the
28th June, 2017.
2. 8702, 8703 Motor Vehicles 65% of cess applicable 2
otherwise on such goods

Notification
under Notification No.

1/2017- Compensation Cess
(Rate) dated, 28th June,
2017 published in the
Gazette of India,
Extraordinary, Part II, Section
3, Sub Section (i), vide
G.S.R. 720 (E) dated the
28th June, 2017.
Explanation –For the purposes of this notification, -

(i) “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).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act,
ANNEXURE
Condition Condition
No.
1 i. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017
and supplied on lease before 1st July, 2017
2 i. The supplier of Motor Vehicle is a registered person.
ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and
has not availed input tax credit of central excise duty, Value Added Tax or
any other taxes paid on such vehicles.
[F.No.354/117/2017- TRU (Pt. III)]
(Ruchi Bisht)

Circular No. 2/2/2017-GST
F. No. 349/82/2017-GST Government of India
Ministry of Finance
GST Policy Wing
New Delhi, Dated the 4thJuly, 2017

To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/
Commissioners of Central Tax (All)
Madam/Sir,
Subject: Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.
1. Various communications have been received from the field formations and exporters on
the issue of difficulties being faced while supplying the goods or services for export without
payment of integrated tax and filing the FORM GST RFD-11 on the common portal
(www.gst.gov.in), because of which exports are being held up.
2. Whereas, as per rule 96A of the Central Goods and Services Tax Rules, 2017, any
registered person availing the option to supply goods or services for export without payment of
integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking. This bond or
Letter of Undertaking is required to be furnished in FORM GST RFD-11 on the common portal.
Further, Circular No. 26/2017- Customs dated 1st July, 2017 has clarified that the procedure
as prescribed under rule 96A of the said rules requires to be followed for the export of goods
from 1st July, 2017.
3. Another issue being raised by various stakeholders is that the Bond/Letter of
Undertaking is required to be given through the proper officer which is to be furnished to the
jurisdictional Commissioner as per sub-rule (1) of rule 96A of the said rules. Taking
cognizance of the fact that a large number of such Bonds/Letter of Undertakings would be
required to be filed by the registered exporters who would be located at a distance from the
office of the jurisdictional Commissioner, it is understood that the furnishing of such
bonds/undertakings before the jurisdictional Commissioner may cause hardship to the
exporters.
(i) Thus, in exercise of the powers conferred by sub-section (3) of section 5 of the CGST
Act, 2017, it is hereby stated that the acceptance of the Bond/Letter of Undertaking
required to be furnished by the exporter under rule 96A of the said rules shall be done by
the jurisdictional Deputy/Assistant Commissioner.
(ii) Further, in exercise of the powers conferred by section 168 of the said Act, for the
purpose of uniformity in the implementation of the said Act, the Bond/Letter of
Circulars
Undertaking required to be furnished under rule 96A of the said rules may be furnished
manually to the jurisdictional Deputy/Assistant Commissioner in the format specified in
FORM RFD-11 till the module for furnishing of FORM RFD-11 is available on the
common portal. The exporters may download the FORM GST RFD-11 from the website
of the Central Board of Excise and Customs (www.cbec.gov.in) and furnish the duly filled
form to the jurisdictional Deputy/Assistant Commissioner.
(iii) The above specified provisions shall be applicable to all applications which have been
filed on or after 1st July, 2017. It is requested that suitable trade notices may be issued to
publicize the contents of this circular.
(iv) Difficulty, if any, in the implementation of the above instructions may please be brought
to the notice of the Board. Hindi version would follow.
Sd/-
(Upender Gupta)
Commissioner (GST)
1268 CGST Circular

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F.No. 349/82/2017-GST
(GST Policy Wing)
***

To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/
Madam/Sir,
Subject: Issues related to Bond/Letter of Undertaking for exports without payment of
integrated tax – Reg.
1. Various communications have been received from the field formations and exporters
that difficulties are being faced in complying with the procedure prescribed for making exports
of goods and services without payment of integrated tax with respect to furnishing of
bonds/Letter of Undertaking. Therefore, in exercise of powers conferred under section 168 (1)
of the Central Goods and Services Tax Act, 2017, for the purpose of uniformity in the
implementation of the Act, these issues are being clarified hereunder.
2. As per rule 96A of the Central Goods and Services Tax Rules, 2017 ( The CGST
Rules), any registered person exporting goods or services without payment of integrated tax is
required to furnisha bond or a Letter of Undertaking (LUT) in FORM GST RFD-11.
3. Attention is invited to notification No. 16/2017-Central Tax dated 01-07-2017vide which
the category of exporters who are eligible to export under LUT has been specified along with
the conditions and safeguards. All exporters, not covered by the said notification, would
submit bond. The procedure for submission and acceptance of bond has already been
prescribed vide circular No. 2/2/2017-GSTdated 4th July, 2017.The bond shall be furnished on
non-judicial stamp paper of the value as applicable in the State in which bond is being
furnished.
4. A clarification has been soughtas to whether bond to be furnished for exports is a
running bond (with debit / credit facility) or a one-time bond (separate bond for each
consignment / export). It is observed consignment wise bond would be a significant
compliance burden on the exporters. It is directedthat the exporters shall furnish a running
bond, in case he is required to furnish a bond, in FORM GST RFD -11. The bond would cover
the amount of tax involved in the export based on estimated tax liability as assessed by the
CGST Circular 1269

Circulars
exporter himself. The exporter shall ensure that the outstanding tax liability on exports is
within the bond amount. In case the bond amount is insufficient to cover the tax liability in yet
to be completed exports, the exporter shall furnish a fresh bond to cover such liability.
5. FORM RFD-11 under rule 96A of the CGST Rules requires furnishing a bank guarantee
with bond. Field formations have requested for clarity on the amount of bank guarantee as a
security for the bond. In this regard it is directed that the jurisdictional Commissioner may
decide about the amount of bank guarantee depending upon the track record of the exporter.
If Commissioner is satisfied with the track record of an exporter then furnishing of bond
without bank guarantee would suffice. In any case the bank guarantee should normally not
exceed 15% of the bond amount.
6. As regards LUT, it is clarified that it shall be valid for twelve months. If the exporter fails
to comply with the conditions of the LUT he may be asked to furnish a bond. Exports may be
allowed under existing LUTs/Bonds till 31st July 2017. Exporters shall submit the LUTs/bond in
the revised format latest by 31st July, 2017.
7. It is further stated that the Bond/LUT shall be accepted by the jurisdictional
Deputy/Assistant Commissioner having jurisdiction over the principal place of business of the
exporter. The exporter is at liberty to furnish the bond/LUT before Central Tax Authority or
State Tax Authority till the administrative mechanism for assigning of taxpayers to respective
authority is implemented. However, if in a State, the Commissioner of State Tax so directs, by
general instruction, to exporter, the Bond/LUT in all cases be accepted by Central tax officer
till such time the said administrative mechanism is implemented. Central Tax officers are
directed to take every step to facilitate the exporters.
8. Attention is further invited to circular No. 26/2017 – Customs dated 1st July 2017, vide
which it has been clarified that the existing practice of sealing the container with a bottle seal
under Central Excise supervision or otherwise would continue till 01st September, 2017. Such
sealing shall be done under the supervision of the officer having physical jurisdiction over the
place of business where the sealing is being done. A copy of the sealing report would be
forwarded to the Deputy/Assistant Commissioner having jurisdiction over the principal place of
business.
9. These instructions shall apply to exports on or after 1st July, 2017. It is requested that
suitable trade notices may be issued to publicize the contents of this circular. Difficulty, if any,
in the implementation of the above instructions may please be brought to the notice of the
Board. Hindi version would follow.
-sd-
(Upender Gupta)
Commissioner (GST)
1270 CGST Circular

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Circular No.06/06/2017-CGST
To,
F. No. 354/149/2017-TRU
Government of India
Ministry of Finance
Tax Research Unit
*****
New Delhi, the 27th August, 2017

The Principal Chief Commissioner/Chief Commissioners/Principal Commissioner/
Commissioner of Central Tax (All) / Director General of Systems
Madam/Sir,
Subject: Issue related to classification and GST rate on lottery tickets – regarding
Supply of lottery has been treated as supply of goods under the Central Goods and
Services Tax (CGST) Act, 2017.
2. Accordingly, based on the recommendation of the GST Council, the GST rate for supply
of lottery has been notified under relevant GST rate notification relating to
CGST/IGST/UTGST/SGST. However, entries in the respective notifications mention
classification for lottery as “-”.
3. In this connection, references have been received, inter-alia, stating that due to
discrepancy in code allotted, i.e., lottery is defined as goods but code allotted for lottery is
under services, the assessees are not able to upload return or deposit tax in time.
4. The matter has been examined. It should be noted that the process of filing return is
linked with rate of tax specified for supply. Further, there is complete clarity about rate of tax
on lotteries. As mentioned above, in GST, lottery is goods and the classification indicated in
relevant notification for lottery is “-”, which means any chapter.
5. That being so, it is clarified that the classification for lottery in respective CGST, IGST,
UTGST and SGST notifications shall be ‘Any Chapter’ of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) and tax on lottery should be paid accordingly at prescribed rates,
12% or 28%, as the case may be.
(Ruchi Bisht)
Under Secretary (TRU)
CGST Circular 1271

Circulars
F. No. 349/74/2017-GST (Pt.) Vol.-II

Government of India
Ministry of Finance
GST Policy Wing
New Delhi, Dated the 4th October, 2017
To,
The Principal Director Generals/Director Generals (All) Madam/Sir,
Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for
exports
In view of the difficulties being faced by the exporters in submission of bonds/Letter of
Undertaking (LUT for short) for exporting goods or services or both without payment of
integrated tax, Notification No. 37/2017 – Central Tax dated 4th October, 2017 has been
issued which extends the facility of LUT to all exporters under rule 96A of the Central Goods
and Services Tax Rules, 2017 (hereafter referred to as “the CGST Rules”) subject to certain
conditions and safeguards. This notification has been issued in supersession of Notification
No.
16/2017 – Central Tax dated 7th July, 2017 except as respects things done or omitted to be
done before such supersession.
2. In the light of the new notification, three circulars in this matter, namely Circular No.
2/2/2017 – GST dated 5th July, 2017, Circular No. 4/4/2017 – GST dated 7th July, 2017 and
Circular No. 5/5/2017 – GST dated 11th August, 2017, which were issued for providing clarity
on the procedure to be followed for export under bond/LUT, now require revision and a
consolidated circular on this matter is warranted. Accordingly, to ensure uniformity in the
procedure in this regard, the Board, in exercise of its powers conferred under section 168 (1)
of the Central Goods and Services Tax Act, 2017 clarifies the following issues:
(a) Eligibility to export under LUT: The facility of export under LUT has been now
extended to all registered persons who intend to supply goods or services for export
without payment of integrated tax except those who have been prosecuted for any
offence under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any
of the existing laws and the amount of tax evaded in such cases exceeds two hundred
and fifty lakh rupees unlike Notification No. 16/2017-Central Tax dated 7th July, 2017
1272 CGST Circular

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which extended the facility of export under LUT to status holder as specified in paragraph
5 of the Foreign Trade Policy 2015-2020 and to persons receiving a minimum foreign
inward remittance of 10% of the export turnover in the preceding financial year which
was not less than Rs. one crore.
(b) Validity of LUT: The LUT shall be valid for the whole financial year in which it is
tendered. However, in case the goods are not exported within the time specified in sub-
rule (1) of rule 96A of the CGST Rules and the registered person fails to pay the amount
mentioned in the said sub-rule, the facility of export under LUT will be deemed to have
been withdrawn. If the amount mentioned in the said sub-rule is paid subsequently, the
facility of export under LUT shall be restored. As a result, exports, during the period from
when the facility to export under LUT is withdrawn till the time the same is restored, shall
be either on payment of the applicable integrated tax or under bond with bank guarantee.
(c) Form for bond/LUT: Till the time FORM GST RFD-11 is available on the common portal,
the registered person (exporters) may download the FORM GST RFD-11 from the
website of the Central Board of Excise and Customs (www.cbec.gov.in) and furnish the
duly filled form to the jurisdictional Deputy/Assistant Commissioner having jurisdiction
over their principal place of business. The LUT shall be furnished on the letter head of
the registered person, in duplicate, and it shall be executed by the working partner, the
Managing Director or the Company Secretary or the proprietor or by a person duly
authorised by such working partner or Board of Directors of such company or proprietor.
The bond, wherever required, shall be furnished on non-judicial stamp paper of the value
as applicable in the State in which the bond is being furnished.
(d) Documents for LUT: Self-declaration to the effect that the conditions of LUT have been
fulfilled shall be accepted unless there is specific information otherwise. That is, self-
declaration by the exporter to the effect that he has not been prosecuted should suffice
for the purposes of Notification No. 37/2017- Central Tax dated 4th October, 2017.
Verification, if any, may be done on post-facto basis.
(e) Time for acceptance of LUT/Bond: As LUT/Bond is a priori requirement for export,
including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed
on top most priority. It is clarified that LUT/bond should be accepted within a period of
three working days of its receipt along with the self-declaration as stated in para 2(d)
above by the exporter. If the LUT / bond is not accepted within a period of three working
days from the date of submission, it shall deemed to be accepted.
(f) Bank guarantee: Since the facility of export under LUT has been extended to all
registered persons, bond will be required to be furnished by those persons who have
been prosecuted for cases involving an amount exceeding Rupees two hundred and fifty
lakhs. A bond, in all cases, shall be accompanied by a bank guarantee of 15% of the
bond amount.
(g) Clarification regarding running bond: The exporters shall furnish a running bond
CGST Circular 1273

Circulars
where the bond amount would cover the amount of self-assessed estimated tax liability
on the export. The exporter shall ensure that the outstanding integrated tax liability on
exports is within the bond amount. In case the bond amount is insufficient to cover the
said liability in yet to be completed exports, the exporter shall furnish a fresh bond to
cover such liability. The onus of maintaining the debit / credit entries of integrated tax in
the running bond will lie with the exporter. The record of such entries shall be furnished
to the Central tax officer as and when required.
(h) Sealing by officers: Till mandatory self-sealing is operationalized, sealing of containers,
wherever required to be carried out under the supervision of the officer, shall be done
under the supervision of the central excise officer having jurisdiction over the place of
business where the sealing is required to be done. A copy of the sealing report would be
forwarded to the Deputy/Assistant Commissioner having jurisdiction over the principal
place of business.
(i) Purchases from manufacturer and Form CT-1: It is clarified that there is no provision
for issuance of CT-1 form which enables merchant exporters to purchase goods from a
manufacturer without payment of tax under the GST regime. The transaction between a
manufacturer and a merchant exporter is in the nature of supply and the same would be
subject to GST.
(j) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is
no special dispensation for them under GST regime. Therefore, supplies to EOUs are
taxable like any other taxable supplies. EOUs, to the extent of exports, are eligible for
zero rating like any other exporter.
(k) Realization of export proceeds in Indian Rupee: Attention is invited to para A (v) Part-
I of RBI Master Circular No. 14/2015-16 dated 01stJuly, 2015 (updated as on 05th
November, 2015), which states that “there is no restriction on invoicing of export
contracts in Indian Rupees in terms of the Rules, Regulations, Notifications and
Directions framed under the Foreign Exchange Management Act, 1999. Further, in terms
of Para 2.52 of the Foreign Trade Policy (2015-2020), all export contracts and invoices
shall be denominated either in freely convertible currency or Indian rupees but export
proceeds shall be realized in freely convertible currency. However, export proceeds
against specific exports may also be realized in rupees, provided it is through a freely
convertible Vostro account of a non-resident bank situated in any country other than a
member country of Asian Clearing Union (ACU) or Nepal or Bhutan”.
Accordingly, it is clarified that the acceptance of LUT for supplies of goods to Nepal or
Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the
payments are made in Indian currency or convertible foreign exchange as long as they
are in accordance with the applicable RBI guidelines. It may also be noted that the
supply of services to SEZ developer or SEZ unit under LUT will also be permissible on
the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to
1274 CGST Circular

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be export of services only if the payment for such services is received by the supplier in
convertible foreign exchange.
(l) Jurisdictional officer: In exercise of the powers conferred by sub-section (3) of section
5 of the CGST Act, it is hereby stated that the LUT/Bond shall be accepted by the
jurisdictional Deputy/Assistant Commissioner having jurisdiction over the principal place
of business of the exporter. The exporter is at liberty to furnish the LUT/bond before
either the Central Tax Authority or the State Tax Authority till the administrative
mechanism for assigning of taxpayers to the respective authority is implemented.
3. Circular No. 2/2/2017 – GST dated 5th July, 2017, Circular No. 4/4/2017 – GST dated
7th July, 2017 and Circular No. 5/5/2017 – GST dated 11th August, 2017 are hereby
rescinded except as respects things already done or omitted to be done.
4. It is requested that suitable trade notices may be issued to publicize the contents of this
circular.
5. Difficulty, if any, in implementation of the above instructions may please be brought to
the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
CGST Circular 1275

Circulars
Circular No 9/9/2017- GST

F. No. 349/75/2017GST
Government of India
Ministry of Finance
(GST Policy Wing)
***
New Delhi, Dated the 18th October, 2017
To,
Commissioners of Central tax (All)/ Commissioners of Central tax (Audit)/ Principal
Director General of Goods and Services Tax Investigation/ Director General of
Systems
Madam/Sir,
Subject: Officer authorized for enrolling or rejecting application for Goods and Services
Tax Practitioner–Reg.
In pursuance of clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12
of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
and subject to sub-section (2) of section 5 of the Central Goods and Services Tax Act, 2017,
the Board, hereby specifies the Assistant Commissioner/Deputy Commissioner, having
jurisdiction over the place declared as address in the application for enrolment as Goods and
Service Tax Practitioner in FORM GST PCT-1 submitted in terms of sub-section (1) of section
48 of the Central Goods and Services Tax Act, 2017 read with sub-rule (2) of rule 83 of the
Central Goods and Service Tax Rules, 2017 as the officer authorized to approve or reject the
said application.
2. It is also clarified than the applicant shall be at liberty to choose either the Centre or the
State as the enrolling authority. The choice will have to be specified by the applicant in Item 1
of Part B of FORM GST PCT-1.
circular.
(Upender Gupta)
Commissioner (GST)
1276 CGST Circular

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CBEC - 20/16/03/2017-GST
Government of India
Ministry of Finance
GST Policy Wing
New Delhi, dated 18th October, 2017

To,
The Principal Chief Commissioners/Chief Commissioners/Principal
Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on issues wherein the goods are moved within the State or
from the State of registration to another State for supply on approval basis –
Reg.
Various communications have been received particularly from the suppliers of jewellery etc.
who are registered in one State but may have to visit other States (other than their State of
registration) and need to carry the goods (such as jewellery) along for approval. In such cases if
jewellery etc. is approved by the buyer, then the supplier issues a tax invoice only at the time of
supply. Since the suppliers are not able to ascertain their actual supplies beforehand and while
ascertainment of tax liability in advance is a mandatory requirement for registration as a casual
taxable person, the supplier is not able to register as a casual taxable person. It has also been
represented that such goods are also carried within the same State for the purposes of supply.
Therefore, in exercise of the powers conferred under section 168 (1) of the Central Goods and
Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, it has been
decided to clarify this matter as follows -
2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax
Rules, 2017 (hereafter referred as “the said Rules”) provides that the supplier shall issue a
delivery challan for the initial transportation of goods where such transportation is for reasons
other than by way of supply. Further, sub-rule (3) of the said rule also provides that the said
delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that
sub-rule (4) of rule 55 of the said Rules provides that “Where the goods being transported are for
the purpose of supply to the recipient but the tax invoice could not be issued at the time of
removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of
goods”.
CGST Circular 1277

Circulars
3. A combined reading of the above provisions indicates that the goods which are taken for
supply on approval basis can be moved from the place of business of the registered supplier to
another place within the same State or to a place outside the State on a delivery challan along
with the e-way bill wherever applicable and the invoice may be issued at the time of delivery of
goods. For this purpose, the person carrying the goods for such supply can carry the invoice book
with him so that he can issue the invoice once the supply is fructified.
4. It is further clarified that all such supplies, where the supplier carries goods from one State
to another and supplies them in a different State, will be inter-state supplies and attract integrated
tax in terms of Section 5 of the Integrated Goods and Services Tax Act, 2017.
5. It is also clarified that this clarification would be applicable to all goods supplied under
similar situations.
circular.
7. Difficulty, if any, in the implementation of the above instructions may please be
brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
1278 CGST Circular

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F. No. 354/263/2017-TRU
Government of India
Ministry of Finance
Tax Research Unit
****
North Block, New Delhi
20th October 2017
To
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/
Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals
(All)
Madam/Sir,
Subject: Clarification on taxability of printing contracts
Requests have been received to clarify whether supply of books, pamphlets,
brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo,
name, address or other contents supplied by the recipient of such supplies, would constitute
supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff
Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of
classification of services annexed to notification No. 11/2017-CT(R).
2. In the above context, it is clarified that supply of books, pamphlets, brochures,
envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name,
address or other contents supplied by the recipient of such printed goods, are composite
supplies and the question, whether such supplies constitute supply of goods or services
would be determined on the basis of what constitutes the principal supply.
3. Principal supply has been defined in Section 2(90) of the Central Goods and Services
Tax Act as supply of goods or services which constitutes the predominant element of a
composite supply and to which any other supply forming part of that composite supply is
ancillary.
4. In the case of printing of books, pamphlets, brochures, annual reports, and the like,
where only content is supplied by the publisher or the person who owns the usage rights to
the intangible inputs while the physical inputs including paper used for printing belong to the
printer, supply of printing [of the content supplied by the recipient of supply] is the principal
supply and therefore such supplies would constitute supply of service falling under heading
9989 of the scheme of classification of services.
CGST Circular 1279

Circulars
5. In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall
paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the
recipient of goods but made using physical inputs including paper belonging to the printer,
predominant supply is that of goods and the supply of printing of the content [supplied by the
recipient of supply] is ancillary to the principal supply of goods and therefore such supplies
would constitute supply of goods falling under respective headings of Chapter 48 or 49 of the
Customs Tariff.
6. Difficulty if any, in the implementation of the circular should be brought to the notice of
the Board. Hindi version would follow.
Yours Faithfully,
Rachna
Technical Officer (TRU)
Email: rachna.irs@gov.in
1280 CGST Circular

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F.No.354/117/2017-TRU (Pt-III)
Government of India
Ministry of Finance
(Tax Research Unit)
*****
Dated 26th October, 2017
To
Principal Chief Commissioners/Principal Directors General, Chief Commissioners/
Directors General, Principal Commissioners/Commissioners, All under CBEC.
Madam/Sir,
Subject: Clarification regarding applicability of GST on the superior kerosene oil [SKO]
retained for the manufacture of Linear Alkyl Benzene [LAB]– Regarding.
Briefly stated, references have been received related to applicability of GST on the superior
kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
2. In this context, LAB manufacturers have stated that they receive superior Kerosene oil
(SKO) from, a refinery, say, Indian Oil Corporation (IOC). They extract n-Paraffin (C9-C13
hydrocarbons) from SKO and return back the remaining of SKO to the refinery. In this context,
the issue has arisen as to whether in this transaction GST would be levied on SKO sent by
IOC for extracting n-paraffin or only on the n-paraffin quantity extracted by the LAB
manufactures. Further, doubt have also been raised as to whether the return of remaining
Kerosene by LAB manufactures would separately attract GST in such transaction.
3. The matter was examined. LAB manufacturers generally receive superior kerosene oil
[SKO] from a refinery through a dedicated pipeline; on an average about 15 to 17% of the total
quantity of SKO received from refinery is retained and balance quantity ranging from 83%-
85% is returned back to refinery. The retained SKO is towards extraction of Normal Paraffin,
which is used in the manufacturing of LAB. In this transaction consideration is paid by LAB
manufactures only on the quantity of retained SKO (n-paraffin).
4. In this context, the GST Council in its 22nd meeting held on 06.10.2017 discussed the
issue and recommended for issuance of a clarification that in this transaction GST will be
payable by the refinery on the value of net quantity of superior kerosene oil (SKO) retained for
the manufacture of Linear Alkyl Benzene (LAB).
5. Accordingly, it is here by clarified that, in aforesaid case, GST will be payable by the
refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of
CGST Circular 1281

Circulars
Linear Alkyl Benzene (LAB). Though, refinery would be liable to pay GST on such returned
quantity of SKO, when the same is supplied by it to any other person.
6. This clarification is issued in the context of Goods & Service Tax (GST) law only and past
issues, if any, will be dealt in accordance with the law prevailing at the material time.
Yours faithfully,
(Amit Kumar Singh)

Email: amitsingh.1289@gov.in
1282 CGST Circular

Circulars
Circular No. 14/14 /2017 – GST

F. No. 349/21/2016 GST (Policy Wing)
Government of India
Ministry of Finance
GST Policy Wing
th
New Delhi, dated the 6 November, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Sub - Procedure regarding procurement of supplies of goods from DTA by Export Oriented
Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park
(STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section
147 of CGST Act, 2017 – reg.
nd
In accordance with the decisions taken by the GST Council in its 22 meeting held on
06.10.2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it
has been decided that supplies of goods by a registered person to EOUs etc. would be treated
as deemed exports under Section 147 of the CGST Act, 2017 (hereinafter referred to as ‘the
Act’) and refund of tax paid on such supplies can be claimed either by the recipient or supplier
of such supplies. Accordingly, Notification No. 48/2017-Central Tax dated 18.10.2017 has
been issued to treat such supplies to EOU / EHTP / STP / BTP units as deemed exports.
Further, rule 89 of the CGST Rules, 2017 (hereinafter referred to as ‘the Rules’) has been
amended vide Notification No. 47/2017- Central Tax dated 18.10.2017 to allow either the
recipient or supplier of such supplies to claim refund of tax paid thereon.
2. For supplies to EOU / EHTP / STP / BTP units in terms of Notification No. 48/2017-
Central Tax dated 18.10.2017, the following procedure and safeguards are prescribed -
(i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed
proforma in "Form–A" (appended herewith) bearing a running serial number containing
the goods to be procured, as pre-approved by the Development Commissioner and the
details of the supplier before such deemed export supplies are made. The said intimation
shall be given to –
(a) the registered supplier;
CGST Circular 1283

Circulars
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient
EOU / EHTP / STP / BTP unit.
(iii) On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax
invoice and send a copy of the endorsed tax invoice to –
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the
registered person to EOU / EHTP / STP / BTP unit.
(v) The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed
export supplies in digital form, based upon data elements contained in "Form-B"
(appended herewith). The software for maintenance of digital records shall incorporate
the feature of audit trail. While the data elements contained in the Form-B are mandatory,
the recipient units will be free to add or continue with any additional data fields, as per
their commercial requirements. All recipient units are required to enter data accurately
and immediately upon the goods being received in, utilized by or removed from the said
unit. The digital records should be kept updated, accurate, complete and available at the
said unit at all times for verification by the proper officer, whenever required. A digital
copy of Form–B containing transactions for the month, shall be provided to the
jurisdictional GST officer, each month (by the 10th of month) in a CD or Pen drive, as
convenient to the said unit.
3. The above procedure and safeguards are in addition to the terms and conditions to be
adhered to by a EOU / EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015-20
and the duty exemption notification being availed by such unit.
circular.
(Upender Gupta)
Commissioner (GST)
1284 CGST Circular

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Form – A
(Intimation for procurement of supplies from the registered person by Export Oriented Unit
(EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP)
unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of
CGST Act,2017 read with Notification No .________________________ 48/2017-Central Tax
dated 18.10.2017)
(as per Circular ____________ dated ____________)
Running Sr. No. of intimation and Date
LOP No. ______________ and valid upto ______________.
GSTIN ______________
We the, M/s ……………………….. Name of EOU/EHTP/STP/BTP unit and address) wish to
procure the Goods namely(Tariff description, Quantity and value) ……………………………..,
as allowed under Foreign Trade Policy and Handbook of Procedures 2015-2020, and
approved by Development Commissioner from M/s ……………………………. (Name of
supplier, address and Goods & Services Tax Identification Number(GSTIN)). Such supplies on
receipt would be used in manufacturing of goods or rendering services by us. We would also
abide by procedure set out in Circular no. …………….. dated ……………..
Signatures of the owner of EOU/EHTP/STP/BTP unit or

his Authorised officer
To:
1. The GST officer having Jurisdiction over the EOU/EHTP/STP/BTP unit.
2. The GST officer having Jurisdiction over the registered person intending to supply the
goods.
3. The registered person intending to supply goods to EOU/EHTP/STP/BTP unit.
CGST Circular 1285

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FORM- B
For the month of……………………
Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of
goods received under deemed export benefit under section 147 of CGST Act,2017 read
with Notification No. 48/2017-Central Tax dated 18.10.2017.
(as per Circular …………….. dated……………)
Name of EOU/EHTP/STP/BTP unit and address

GSTIN No.
Address of Jurisdiction GST Officer
Sr. Date of Details of registered Jurisdictional GST Invoice no. Details of supplies received Amount of GST paid by supplier Date of
No. prior person officer details of and date sending
intimation registered person of registered endorsed
given for person copy of
procuring Nam Addres GSTI Desig Jurisdiction No. of Dat Descripti Valu Quanti Centr State Integrat Ces tax
deemed e s N natio n al Identifier Invoic e e on e ty al tax Tax / ed tax s invoice
export such as Union by EOU
supplies Division territory
name/No. Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Removal for processing Remarks Other removals/Returns Balance in stock

(The goods removed for processing shall be
accounted in a manner that enables the
verification of input-output norms, extent of
waste, scrap generated etc.)
Date & Quantity value Purpose Date & Quantity value Quantity Value
time of of removal time
Removal
18 19 20 21 22 23 24 25 26 27
1286 CGST Circular

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Circular No.15 /15/2017 - GST

F.No. 349/164/2017-GST
Government of India
GST Policy Wing
To,
th
New Delhi, Dated the 6 November, 2017
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Madam/Sir,
Sub–Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance
with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg.
th
Please refer to Notification No. 30/2017-Central Tax dated 11 September 2017, and
th
Notification 54/2017-Central Tax, dated 30 October, 2017 whereby the dates for filing FORM
GSTR-1, FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 were extended.
Queries have been received regarding the due dates for the generation of FORM GSTR-2A
and FORM GSTR-1A in light of the said extension of dates. Therefore, in exercise of the
powers conferred by sub-section (1) of section 168 of the Central Goods and Services Tax
Act, 2017 (hereinafter referred to as ‘the Act’), for the purpose of uniformity in the
implementation of the Act, the following is clarified:
1. Sub-section (1) of section 37 of the Act read with sub-rule (3) of rule 59 of the CGST
Rules, 2017 (hereinafter referred to as ‘the Rules’) provides that the details furnished in FORM
GSTR-1 by the supplier shall be made available electronically to the registered person
(hereinafter referred to as ‘the recipient’) in FORM GSTR-2A after the due date for filing of
FORM GSTR-1. Sub-section (2) of Section 38 read with sub-rule (1) of rule 60 of the said
th th
Rules provides for furnishing of details in FORM- GSTR-2 after the 10 but before the 15 of
the month succeeding the tax period. Further, sub-section (1) of section 38 read with sub-rule
(1) of rule 60 provides that on the basis of the details contained in FORM GSTR-2A, the
recipient shall prepare and furnish the details of inward supply in FORM GSTR-2 after
verifying, validating, modifying or deleting, the details, if required. Since the due dates for
furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended, it is hereby
clarified that the due date of FORM GSTR-2A is also extended. The details furnished in FORM
th
GSTR-1 are available to the recipient in FORM GSTR-2A from 11 of October, 2017. These
CGST Circular 1287

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details are also available in FORM GSTR-2 and can be verified, validated, modified or deleted
th
to prepare details in FORM GSTR-2 which is required to be furnished not later than the 30
November, 2017. It is further clarified that the details in FORM GSTR-2A are also available in
his FORM GSTR-2 and the recipient may take necessary action on the same, prior to
furnishing the details in his FORM GSTR-2. FORM GSTR-2A is a read-only document made
available to the recipient electronically so that he has a record of all the invoices received from
various suppliers during a given tax period.
2. Sub-section (3) of section 38 of the Act read with sub-rule (4) of rule 59 of the Rules
provides that the details of inward supplies added, corrected or deleted by the recipient in
FORM GSTR-2 shall be made available to the concerned supplier electronically in FORM
GSTR-1A. Further, sub-section (2) of section 37 of the Act read with sub-rule (4) of rule 59 of
the Rules provides that once these details are made available electronically through the
common portal to the supplier in FORM GSTR-1A, the supplier shall either accept or reject the
th
modifications made by the recipient on or before the 17 day of the month succeeding the tax
th
period but not before the 15 day, and accordingly, FORM GSTR-1 shall stand amended to
the extent of modifications accepted by the supplier. In this regard, it is hereby clarified that as
the dates for furnishing the details in FORM GSTR-1 and FORM GSTR-2 have been extended,
the due date for furnishing of FORM GSTR-1A for July 2017 is also extended. Therefore, the
details in FORM GSTR-1A shall be made available to the supplier from the 1st of December to
th
the 6 of December, 2017 for the month of July 2017.
circular.
(Upender Gupta)
Commissioner (GST)
1288 CGST Circular

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F. No. 354/173/2017-TRU
Government of India
Ministry of Finance
Tax research Unit
****
15th November 2017
To,
Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals
(All)
Madam/Sir,
Subject: Clarifications regarding applicability of GST and availability of ITC in
respect of certain services
I am directed to issue clarification with regard to certain issues brought to the notice of
Board as under:
S.No. Issue Comment

1. Is GST applicable on 1. As per GST notification No. 11/2017-Central Tax
warehousing of (Rate), S.No. 24 and notification No. 12/2017- Central
agricultural produce Tax (Rate), S.No. 54, dated 28thJune 2017, the GST rate
such as tea (i.e. black on loading, unloading packing, storage or warehousing of
tea, white tea etc.), agricultural produce is Nil.
processed coffee 2. Agricultural produce in the notification has been
beans or powder, defined to mean “any produce out of cultivation of plants
pulses (de-husked or and rearing of all life forms of animals, except the rearing
split), jaggery, of horses, for food, fibre, fuel, raw material or other
processed spices, similar products, on which either no further processing is
processed dry fruits, done or such processing is done as is usually done by a
processed cashew nuts cultivator or producer which does not alter its essential
etc.? characteristics but makes it marketable for primary
market”
3. Tea used for making the beverage, such as black
tea, green tea, white tea is a processed product made in
tea factories after carrying out several processes, such as
CGST Circular 1289

Circulars
drying, rolling, shaping, refining, oxidation, packing etc.

on green leaf and is the processed output of the same.
4. Thus, green tea leaves and not tea is the
“agricultural produce” eligible for exemption available for
loading, unloading, packing, storage or warehousing of
agricultural produce. Same is the case with coffee
obtained after processing of coffee beans.
5. Similarly, processing of sugarcane into jaggery
changes its essential characteristics. Thus, jaggery is
also not an agricultural produce.
6. Pulses commonly known as dal are obtained after
dehusking or splitting or both. The process of dehusking
or splitting is usually not carried out by farmers or at farm
level but by the pulse millers. Therefore pulses (dehusked
or split) are also not agricultural produce. However whole
pulse grains such as whole gram, rajma etc. are covered
in the definition of agricultural produce.
7. In view of the above, it is hereby clarified that
processed products such as tea (i.e. black tea, white tea
etc.), processed coffee beans or powder, pulses (de-
husked or split), jaggery, processed spices, processed
dry fruits, processed cashew nuts etc. fall outside the
definition of agricultural produce given in notification No.
11/2017-CT(Rate) and 12/2017-CT(Rate) and
corresponding notifications issued under IGST and UGST
Acts and therefore the exemption from GST is not
available to their loading, packing, warehousing etc. and
that any clarification issued in the past to the contrary in
the context of Service Tax or VAT/ Sales Tax is no more
relevant.
2. Is GST leviable on 1. Under Schedule I of the CGST Act, supply of goods
inter-state transfer of or services or both between related persons or between
aircraft engines, parts distinct persons as specified in Section 25, when made in
and accessories for the course or furtherance of business, even if, without
use by their own consideration, attracts GST.
airlines? 2. It is hereby clarified that credit of GST paid on
aircraft engines, parts & accessories will be available for
discharging GST on inter–state supply of such aircraft
engines, parts & accessories by way of inter-state stock
1290 CGST Circular

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transfers between distinct persons as specified in section

25 of the CGST Act, notwithstanding that credit of input
tax charged on consumption of such goods is not allowed
for supply of service of transport of passengers by air in
economy class at GST rate of 5%.
3. Is GST leviable on It is hereby clarified that services provided to the Central
General Insurance Government, State Government, Union territory under any
policies provided by a insurance scheme for which total premium is paid by the
State Government to Central Government, State Government, Union territory
employees of the State are exempt from GST under Sl. No. 40 of notification No.
government/ Police 12/2017-Central Tax (Rate). Further, services provided by
personnel, employees State Government by way of general insurance (managed
of Electricity by government) to employees of the State government/
Department or Police personnel, employees of Electricity Department or
students of colleges/ students are exempt vide entry 6 of notification No.
private schools etc. 12/2017- CT(R) which exempts Services by Central
(a) where premium is Government, State Government, Union territory or local
paid by State authority to individuals.
Government and
(b) where premium is
paid by employees,
students etc.?
2. Difficulty if any, in the implementation of this circular may be brought to the notice of the
Board.
Yours Faithfully,
Rachna
Email: rachna.irs@gov.in
CGST Circular 1291

Circulars
Circular No. 17/17/2017 - GST

F. No. 349/169/2017-GST
Government of India
Ministry of Finance
GST Policy Wing
New Delhi, Dated the 15th November, 2017

To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/
Madam/Sir,
Sub – Manual filing and processing of refund claims in respect of zero-rated
supplies - reg.
Due to the non-availability of the refund module on the common portal, it has been
decided by the competent authority, on the recommendations of the Council, that the
applications/documents/forms pertaining to refund claims on account of zero-rated supplies
shall be filed and processed manually till further orders. Therefore, in exercise of the powers
conferred by sub-section (1) of section 168 of the Central Goods and Services Tax Act, 2017
(hereinafter referred to as ‘the CGST Act’) and for the purpose of ensuring uniformity, the
following conditions and procedure are laid down for the manual filing and processing of the
refund claims:
2.1 As per sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017
(hereinafter referred to as ‘the IGST Act’) read with clause (i) of sub- section (3) and sub-
section (6) of section 54 of the CGST Act and rules 89 to 96A of the Central Goods and
Services Tax Rules, 2017 (hereinafter referred to as ‘the CGST Rules’), a registered person
may make zero-rated supplies of goods or services or both on payment of integrated tax and
claim refund of the tax so paid, or make zero-rated supplies of goods or services or both under
bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized
input tax credit in relation to such zero rated supplies.
2.2. The refund of integrated tax paid on goods exported out of India is governed by rule 96
of the CGST Rules. The shipping bill filed by an exporter shall be deemed to be an application
for refund in such cases. The application shall be deemed to have been filed only when export
manifest or export report is filed and the applicant has furnished a valid return in FORM
GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding
furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from
the common portal, the system designated by the Customs shall process the claim for refund
1292 CGST Circular

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and an amount equal to the integrated tax paid in respect of such export shall be electronically
credited to the bank account of the applicant. Any order regarding withholding of such refund
or its further sanction respectively in PART-B of FORM GST RFD-07 or FORM GST RFD-06
shall be done manually till the refund module is operational on the common portal.
2.3 The application for refund of integrated tax paid on zero-rated supply of goods to a
Special Economic Zone developer or a Special Economic Zone unit or in case of zero-rated
supply of services (that is, except the cases covered in paragraph 2.2 above and para 2.4
below) is required to be filed in FORM GST RFD-01A (as notified in the CGST Rules vide
notification No. 55/2017 – Central Tax dated 15.11.2017) by the supplier on the common
portal and a print out of the said form shall be submitted before the jurisdictional proper officer
along with all necessary documentary evidences as applicable (as per the details in statement
2 or 4 of Annexure to FORM GST RFD – 01), within the time stipulated for filing of such refund
under the CGST Act.
2.4 The application for refund of unutilized input tax credit on inputs or input services used in
making such zero-rated supplies shall be filed in FORM GST RFD-01A on the common portal
and the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86
of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim.
The common portal shall generate a proof of debit (ARN- Acknowledgement Receipt Number)
which would be mentioned in the FORM GST RFD-01A submitted manually, along with the
print out of FORM GST RFD-01A to the jurisdictional proper officer, and with all necessary
documentary evidences as applicable (as per details in statement 3 or 5 of Annexure to FORM
GST RFD-01), within the time stipulated for filing of such refund under the CGST Act.
2.5 The registered person needs to file the refund claim with the jurisdictional tax authority to
which the taxpayer has been assigned as per the administrative order issued in this regard by
the Chief Commissioner of Central Tax and the Commissioner of State Tax. In case such an
order has not been issued in the State, the registered person is at liberty to apply for refund
before the Central Tax Authority or State Tax Authority till the administrative mechanism for
assigning of taxpayers to respective authority is implemented. However, in the latter case, an
undertaking is required to be submitted stating that the claim for sanction of refund has been
made to only one of the authorities. It is reiterated that the Central Tax officers shall facilitate
the processing of the refund claims of all registered persons whether or not such person was
registered with the Central Government in the earlier regime.
2.6 Once such a refund application in FORM GST RFD-01A is received in the office of the
jurisdictional proper officer, an entry shall be made in a refund register to be maintained for
this purpose with the following details –
CGST Circular 1293

Circulars
Table 1
Sl. Applicant’ s GSTI N Date of Period to Nature of Amountof Date of issue of Date of
No name receipt of which the refund– refund acknowledgme nt receipt of
. applicatio n claim Refund of claimed in FORM GST complete
pertain s integrated tax RFD-02 applicatio n
paid/Refund (as
of unutilized mentioned in
ITC FORM GST
RFD-02)
1 2 3 4 5 6 7 8 9
2.7 Further, all communication in regard to the FORMS mentioned below shall be done
manually, within the timelines as specified in the relevant rules, till the module is operational
on the common portal, and all such communications shall also be recorded appropriately in
the refund register as discussed in the succeeding paragraphs –
Sl. No. FORM Details Relevant provision of the

CGST Rules, 2017
1. FORM GST RFD-02 Acknowledgement Rules 90(1) and 90(2)
2. FORM GST RFD-03 Deficiency memo Rule 90(3)
3. FORM GST RFD-04 Provisional refund order Rule 91(2)
4. FORM GST RFD-05 Payment advice Rules 91(3), 92(4), 92(5) and 94
5. FORM GST RFD-06 Refund sanction/Rejection Rules 92(1), 92(3), 92(4), 92(5)
order and 96(7)
6. FORM GST RFD-07 Order for complete Rules 92(1), 92(2) and 96(6)
adjustment/withholding of
sanctioned refund
7. FORM GST RFD-08 Notice for rejection of Rule 92(3)
application for refund
8. FORM GST RFD-09 Reply to show cause Rule 92(3)
notice
2.8 The processing of the claim till the provisional sanction of refund shall be recorded in the
refund register as in the table indicated below :
1294 CGST Circular

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Table 2
Date of Date of Date of Amount of Amount of provisional Date of issue
Issue of receipt of issue of refund refund sanctioned of Payment
Deficiency reply from provisional claimed Advice in
Memo in the refund FORM GST
FORM GST applicant order in RFD-05
RFD-03 FORM GST-
RFD-04
CT ST/UTT IT Cess
1 2 3 4 5 6 7 8 9
2.9 After the sanction of provisional refund, the claim shall be processed and the final order
issued within sixty days of the date of receipt of the complete application form. The process
shall be recorded in the refund register as in the table indicated below -
Table 3
Date of Date of Date of Total amount of refund Date of Amount of refund Date of
issue of recei pt of issue of sanctioned issue of rejected issue of
notice, if reply, if Refund Payment order for
any for any to sanction/r Advice in adjustm ent
rejecti on SCN in ejection FORM GST of sanction
of refund FOR M order in RFD-05 ed refund/
in FORM GSTRFD- FORM GST withhol
GST RFD- 09 RFD-06 ding refund
08 in FORM
GST RFD-07
CT ST/UT IT Cess C T ST/UT IT Cess

T T
1 2 3 4 5 6 7 8 9 10 11 12 13
2.10 After the refund claim is processed in accordance with the provisions of the CGST Act
and the rules made thereunder and where any amount claimed as refund is rejected under rule
92 of the CGST Rules, either fully or partly, the amount debited, to the extent of rejection, shall
be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. The
amount would be credited by the proper officer using FORM GST RFD-01B (as notified in the
CGST Rules vide notification No. 55/2017 – Central Tax dated 15.11.2017) subject to the
provisions of rule 93 of the CGST Rules.
3. For the sake of clarity and uniformity the entire process of filing and processing of
refunds manually is tabulated as below:
CGST Circular 1295

Circulars
3.1 Filing of Refund Claims:

Sl. Category of Refund Process of Filing
No.
1. Refund of IGST paid on export of goods No separate application is required as
shipping bill itself will be treated as
application for refund.
2. Refund of IGST paid on export of services/ Printout of FORM GST RFD-01A needs
zero rated supplies to SEZ units or SEZ to be filed manually with the
developers jurisdictional GST officer (only at one
place - Centre or State) along with
relevant documentary evidences,
wherever applicable.
3. Refund of unutilized input tax credit due to FORM GST RFD-01A needs to
the accumulation of credit of tax paid on be filed on the common portal. The
inputs or input services used in making amount of credit claimed as refund
zero-rated supplies of goods or services or would be debited in the electronic
both credit ledger and proof of debit needs
to be generated on the common portal.
Printout of the FORM GST RFD- 01A
needs to be submitted before the
jurisdictional GST officer along with
necessary documentary evidences,
wherever applicable.
3.2 Steps to be followed for processing of Refund Claims:

Three different refund registers are to be maintained for record keeping of the manually
sanctioned refunds – for receipts, sanction of provisional refunds and sanction of final refunds.
The steps are as follows:
Step No. Action to be Taken
Step-1 Entry to be made in the Refund register for receipt of refund applications
Step-2 Check for completeness of application as well as availability of the supporting
documents in totality. Once completeness in all respects is ascertained,
acknowledgement in FORM GST RFD-02 shall be issued within 15 days from the
date of filing of the application and entry shall be made in the Refund register for
receipt of refund applications
Step-3 ● All communications (issuance of deficiency memo, issuance of provisional
and final refund orders, payment advice etc.) shall be done in the format
prescribed in the Forms appended to the CGST Rules, and shall be done
manually (i.e. not on the common portal) within the timelines prescribed in
1296 CGST Circular

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the rules;
● Processing for grant of provisional refund shall be completed within 7 days
as per the CGST Rules and details to be maintained in the register for
provisional refunds. Bifurcation of the taxes to be refunded under CGST (CT)
/SGST (ST) /UTGST (UT) /IGST (IT)/Cess shall be maintained in the register
mandatorily;
● After the sanction of the provisional refund, final order is to be issued within
sixty days (after due verification of the documentary evidences) of the date of
receipt of the complete application form. The details of the finally sanctioned
refund and rejected portion of the refund along with the breakup (CT / ST /
UT / IT/ Cess) to be maintained in the final refund register;
● The amount not sanctioned and eligible for re-credit is to be re- credited to
the electronic credit ledger by an order made in FORM GST PMT-03. The
actual credit of this amount will be done by the proper officer in FORM GST
RFD-01B.
3.3 Detailed procedure for manual processing of refund claims:
The detailed procedure for disposal of Refund claims filed manually is as under:
MANUAL PROCESSING OF REFUND
STEPS REMARKS LEGAL PROVISIONS
Filing of refund application in ● The corresponding electronic Rule 89
FORM GST RFD- 01A online credit ledger of CT / ST / UT
on the common portal (only / IT/ Cess would get debited
when refund of unutilized ITC is and an ARN number would
claimed) get generated.
Filing of printout of FORMGST ● The printout of the ARN Rule 89(1) –
RFD-01A along with application of Application
refund shall be submitted
manually in the appropriate Rule 89(2)–Requisite
jurisdiction. Documents
● This form needs to be
accompanied with the
Rule 89(3) – Debiting
requisite documentary
of electronic credit
evidences. This Form shall
ledger
contain the debit entry in the
electronic credit ledger of the
amount claimed as refund in
FORM GST RFD-01A.
Initial scrutiny of the Documents ● The proper officer shall Rule 90(2) – 15 day
validate the GSTIN details on
CGST Circular 1297

Circulars
by the proper officer the portal to validate whether time for scrutiny
return in FORM GSTR-3 or
FORM GSTR- 3B, as the Rule 90(3) – Issuance
case may be, has been filed. of Deficiency memo
A declaration is required to
be submitted by the claimant
that no refund has been Rule 90(3) – Fresh
claimed against the relevant refund application
invoices. requirement
● Deficiencies, if any, in
documentary evidences are Rule 93(1) – re- credit
to be ascertained and of refund amount
communicated in FORM GST applied for
RFD-03 within 15 days of
filing of the refund
application.
● Deficiency Memo should be
complete in all respects and
only one Deficiency Memo
shall be given.
● Submission of application
after Deficiency Memo shall
be treated as a fresh
application.
● Resubmission of the
application, after rectifying
the deficiencies pointed out
in the Deficiency memo, shall
be made by using the ARN
and debit entry number
generated originally.
● If the application is not filed
afresh within thirty days of
the communication of the
deficiency memo, the proper
officer shall pass an order in
FORM GST PMT-03 and re-
credit the amount claimed as
refund through FORM GST
RFD-01B.
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Issue acknowledgement ● The date of submission of Rule 90(2)

manually within 15 days in application for which Acknowledgement
FORM GST RFD-02 acknowledgement has been
given will be considered as
the date for ensuring whether
the refund application has
been sanctioned within the
stipulated time period.
Grant of provisional refund ● The amount of provisional Rule 91(1) –
within seven days of issue of refund shall be calculated Requirement of no
acknowledgement taking into account the total prosecution for last 5
input tax credit, without years
making any reduction for
credit being provisionally Rule 91(2) – Prima
accepted. facie satisfaction,
● Provisional refund shall be seven day
granted separately for each requirement
head CT/ST/UT/ IT/ Cess
within 7 days of
acknowledgement in FORM Rule 91(3) – Payment
GST RFD-04. advice, electronic
credit to bank account
● Before sanction of the refund
a declaration shall be
obtained that the applicant
has not contravened rule
91(1).
● Payment advice to be issued
in FORM GST RFD-05.
● Refund would be made
directly in the bank account
mentioned in the registration.
CGST Circular 1299

Circulars
Detailed scrutiny of the refund ● The officer shall validate Rule 89(4) – Refund
application along with submitted refund statement details with Amount Calculation
documents details in FORM GSTR 1 (or
Table 6A of FORM GSTR-1) Rule 92(1) – Any
available on the common adjustments made in
portal. the amount against
● The Shipping bill details shall existing demands
be checked by officer
through ICEGATE SITE
Rule 92(2) – reasons
(www.icegate.gov.in) wherein
for withholding of
the officer would be able to
refunds
check details of EGM and
shipping bill by keying in port
name, Shipping bill number
and date.
● Further, details of IGST paid
also needs to be verified
from FORM GSTR- 3 or
FORM GSTR- 3B, as the
case may be, filed by the
applicant and it needs to be
verified that the refund
amount claimed shall be less
than the tax paid on account
of zero rated supplies as per
FORM GSTR-3 or FORM
GSTR- 3B, as the case may
be.
● Ascertain what amount may
be sanctioned finally and see
whether any adjustments
against any outstanding
liability is required (FORM
GST RFD-07 – Part A).
● Ascertain what amount of the
input tax credit is sanction-
able, and amount of refund, if
any, liable to be withheld.
● Order needs to be passed in
FORM GST RFD-07– Part B.
1300 CGST Circular

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If the sanction-able amount is ● Notice has to be issued to Rule 92(3) – Notice

less than the applied amount the applicant in FORM GST for refund not
RFD-08. admissible / payable
● The applicant has to reply
within 15 days of receipt of Rule 92(3) –
the notice in FORM GST Requirement of reply
RFD-09. to the notice within 15
● Principles of natural justice to days
be followed before making
the final decision. Rule 92(3), 92(4),
● Final order to be made in 92(5) – Sanction of
FORM GST RFD-06. Refund order
Pre-Audit ● Pre-audit of the manually
processed refund
applications is not required to
be carried out, irrespective of
the amount involved, till
separate detailed guidelines
are issued.
● Post-audit of the orders may
however continue on the
basis of extant guidelines.
Final sanction of refund The proper officer shall issue the Rule 92(3), 92(4),
refund order manually for each 92(5) - Sanction of
head i.e. CT / ST / UT / IT/ Cess. Refund order
● Amount paid provisionally
needs to be adjusted Rule 92(4), 92(5) -
accordingly. Payment advice issue
● Payment advice is to be
made in FORM GST RFD-05.
● The amount of credit rejected
has to be re-credited to the
credit ledger by an order in
FORM GST PMT-03 and
shall be intimated to the
common portal in FORM
GST RFD-01B.
● Refund, if any, will be paid by
an order with payment advice
CGST Circular 1301

Circulars
in FORM GST RFD-05.

● The details of the refund
along with taxpayer bank
account details shall be
manually submitted in PFMS/
[States'] system by the
jurisdictional Division's DDO
and a signed copy of the
sanction order shall be sent
to PAO office for release of
payment.
Payment of interest if any ● Amount, if any, will be paid Rule 94
by an order with payment
advice in FORM GST RED-
05.
4. The refund application for various taxes i.e. CT / ST / UT / IT/ Cess can be filed with any
one of the tax authorities and shall be processed by the said authority, however the payment
of the sanctioned refund amount shall be made only by the respective tax authority of the
Centre or State government. In other words, the payment of the sanctioned refund amount in
relation to CT / IT / Cess shall be made by the Central tax authority while payment of the
sanctioned refund amount in relation to ST / UT would be made by the State tax/Union territory
tax authority. It therefore becomes necessary that the refund order issued either by the Central
tax authority or the State tax/UT tax authority is communicated to the concerned counter-part
tax authority within three days for the purpose of payment of the relevant sanctioned refund
amount of tax or cess, as the case may be.
Circular.
(Upender Gupta)
Commissioner (GST)
1302 CGST Circular

Circulars
Circular No. 18/18 /2017-GST

F. No. 354/320/2017-TRU-Pt.l
Government of India
Ministry of Finance
Tax research Unit
****
16th November 2017
To,
Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals
(All)
Madam/Sir,
Subject: Clarification on refund of unutilized input tax credit of GST paid on inputs
in respect of exporters of fabrics - regarding.
Doubts have been raised regarding the restrictions of refund of unutilized input tax credit of
GST paid on inputs to manufacturer exporters of fabrics [falling under chapters 50 to 55 and
60 and headings 5608, 5801, 5806] under GST.
2.1 The matter has been examined. In this context, subsection 3 of section 54 of the CGST
Act, 2017 provides as under:
"(3) Subject to the provisions of sub-section (10), a registered person may claim refund of any
unutilised input tax credit at the end of any tax period:
Provided that no refund of unutilised input tax credit shall be allowed in cases other than—
(i) zero rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on inputs being higher than
the rate of tax on output supplies (other than nil rated or fully exempt supplies), except
supplies of goods or services or both as may be notified by the Government on the
recommendations of the Council.
2.2 Based on the recommendations of the GST Council, Notification No. 5/2017-Central Tax
(Rate) dated 28.06.2017 [as amended from time to time] has been issued under clause (ii) of
the proviso to sub-section (3) of section 54 of the CGST Act, 2017 restricting refund of
unutilised input tax credit of GST paid on inputs in respect of certain specified goods,
including input tax credit of GST paid on inputs.
CGST Circular 1303

Circulars
2.3 However, the aforesaid notification having been issued under clause (ii) of the proviso to
sub-section (3) of section 54 of the CGST Act, 2017, restriction on refund of unutilised input
tax credit of GST paid on inputs will not be applicable to zero rated supplies, that is (a) exports
of goods or services or both; or (b) supply of goods or services or both to a Special Economic
Zone developer or a Special Economic Zone unit.
2.4 Accordingly, as regards export of fabrics it is clarified that, subject to the provisions of
sub-section (10) of the section 54 of the CGST Act, 2017, a manufacturer of such fabrics will
be eligible for refund of unutilized input tax credit of GST paid on inputs [other than the input
tax credit of GST paid on capital goods] in respect of fabrics manufactured and exported by
him.
3. Difficulty, if any, in the implementation of this circular should be brought to the notice of
the Board.
Yours faithfully
Rariil Gupta
1304 CGST Circular

Circulars

F. No. 354/263/2017-TRU
Government of India
Ministry of Finance
Tax research Unit
****
20th November 2017
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/
Commissioner of Central Tax (All)/The Principal Director Generals/ Director Generals
(All)
Madam/Sir,
Subject: Clarification on taxability of custom milling of paddy - regarding.
Representations have been received seeking clarification on whether custom milling of
paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under S.
No 55 of Notification 12/2017 - Central Tax (Rate) dated 28th June 2017.
2. The matter has been examined. S. No 55 of Notification 12/2017- Central Tax (Rate)
exempts carrying out an intermediate production process as job work in relation to cultivation
of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre,
fuel, raw material or other similar products or agricultural produce. Agricultural produce has
been defined in the notification to mean, any produce out of cultivation ofplants and rearing of
all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other
similar products, on which either no further processing is done or such processing is done as
is usually done by a cultivator or producer which does not alter its essential characteristics but
makes it marketable for primary market. Job work has been defined under section 2 (68) of
the CGST Act to mean any treatment or process undertaken by a person on goods belonging
to another registered person. Further, under Schedule II (para 3) of the CGST Act, any
treatment or process which is applied to another person's goods is a supply of service.
3. Milling of paddy is not an intermediate production process in relation to cultivation of
plants. It is a process carried out after the process of cultivation is over and paddy has been
harvested. Further, processing of paddy into rice is not usually carried out by cultivators but by
rice millers. Milling of paddy into rice also changes its essential characteristics. Therefore,
milling of paddy into rice cannot be considered as an intermediate production process in
relation to cultivation of plants for food, fibre or other similar products or agricultural produce.
CGST Circular 1305

Circulars
4. In view of the above, it is clarified that milling of paddy into rice is not eligible for
exemption under S. No 55 of Notification 12/2017 - Central Tax (Rate) dated 28th June 2017
and corresponding notifications issued under IGST and UTGST Acts.
5. GST rate on services by way of job work in relation to all food and food products falling
under Chapters 1 to 22 has been reduced from 18% to5% vide notification No. 31/2017-CT(R)
[notification No. 11/2017-CT (Rate) dated 28.6.17, S.No. 26 refers]. Therefore, it is hereby
clarified that milling of paddy into rice on job work basis, is liable to GST at the rate of 5%, on
the processing charges (and not on the entire value of rice).
Yours Faithfully,
Susanta Mishra
Email: susanta.mishra87@gov.in
1306 CGST Circular

F. No. 354/320/2017-TRU (Pt )
Government of India
Ministry of Finance
Tax Research Unit
Dated the 22nd of November, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/
Subject: Clarification on Inter-state movement of rigs, tools and spares, and all goods
on wheels [like cranes]- regarding.
The issue of IGST exemption on inter-state movement of various modes of conveyance,
between distinct persons as specified in section 25(4) of the Central Goods and Services Tax
Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [except in
cases where such movement is for further supply of the same conveyance] was examined and
a circular 1/1/2017-IGST dated 7.7.2017, was issued clarifying that such interstate movement
shall be treated "neither as a supply of goods nor supply of service" and therefore would not
be leviable to IGST.
2. The issue pertaining to inter-state movement of rigs, tools and spares, and all goods on
wheels [like cranes] was discussed in GST Council's meeting held on 10th November, 2017
and the Council recommended that the circular 1/1/2017-IGST shall mutatis mutandis apply to
inter-state movement of such goods, and except in cases where movement of such goods is
for further supply of the same goods, such inter-state movement shall be treated 'neither as a
supply of goods or supply of service,' and consequently no IGST would be applicable on such
movements.
3. In this context, it is also reiterated that applicable CGST/SGST/IGST, as the case
maybe, is leviable on repairs and maintenance done for such goods.
(Ruchi Bisht)
Under Secretary (TRU)
Circulars
Circular No.1/1/2017
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
th
New Delhi, Dated the 26 June, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/Principal Commissioner/
Madam/Sir,
Subject: Proper officer for provisions relating to Registration and Composition levy
under the Central Goods and Services Tax Act, 2017 or the rules made thereunder –
Reg.
In exercise of the powers conferred by Clause (91) of section 2 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Act) read with Section 20 of
the Integrated Goods and Services Tax Act (13 of
2017) and subject to sub-section (2) of section 5 of the said Act, the Board, hereby assigns
the officers mentioned in Column (2) of the Table below, the functions as the proper officers in
relation to the various sections of the of the said Act or the rules made thereunder mentioned
in the corresponding entry in Column (3) of the said Table:-
Table
Serial Designation of the Officer Functions under Section of the
Number Central Goods and Services Tax
Act, 2017 or the rules made
thereunder
(1) (2) (3)
1. Assistant or Deputy Commissioners of i. Sub-Section (5) of Section 10
Central Tax and Assistant or Deputy ii. Proviso to Sub-Section (1) of
Directors of Central Tax Section 27
iii. Section 30
iv. Rule 6
v. Rule 23
vi. Rule 25
2. Superintendent of Central Tax i. Sub-section (8) of Section 25
ii. Section 28
1308 IGST Circular

Circulars
iii. Section 29
iv. Rule 9
v. Rule 10
vi. Rule 12
vii. Rule 16
viii. Rule 17
ix. Rule 19
x. Rule 22 xi. Rule 24
circular.
3. Difficulty, if any, in the implementation of the above instructions may please be brought
to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
IGST Circular 1309

Circulars

F. No. 349/82/2017-GST
Government of India
Ministry of Finance
GST Policy Wing
New Delhi, Dated the 11th August, 2017

To,
The Principal Director Generals/Director Generals (All)
Madam/Sir,
Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for
Exports–Reg.
Please refer to Notification No. 16/2017 – GST dated 7th July, 2017 and Circular No.
2/2/2017 – GST dated 5th July, 2017 and Circular No. 4/4/2017 – GST dated 7th July, 2017. A
large number of communications have been received from the field formations and exporters
citing variation in the interpretation of above referred notification and circulars.
2. Therefore, in exercise of powers conferred under section 168 (1) of the Central Goods
and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act,
following issues are being clarified hereunder:
(a) Eligibility to export under LUT: Notification No. 16/2017 – Central Tax dated 7th July,
2017 specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of
bond. In the extant Central Excise provisions, LUTs were limited to manufacturer exporters
only. The intent of the said notification is to liberalize the facility of LUT and extend it to all kind
of suppliers. It is hereby clarified that any registered person who has received a minimum
foreign inward remittance of 10% of export turnover in the preceding financial year is eligible
for availing the facility of LUT provided that the amount received as foreign inward remittance
is not less than Rs. one crore. This means that only such exporters are eligible to LUT
facilities who have received a remittance of Rs. one crore or 10% of export turnover,
whichever is a higher amount, in the previous financial year. A few illustrations are as follows:
i. An exporter had a turnover of Rs. 15 crore in the previous financial year. He would
be eligible for LUT facility if remittance received against this export is Rs. 1.5 crore
or more (10% of export turnover is more than Rs. 1 crore)
1310 IGST Circular

Circulars
ii. An exporter had a turnover of Rs. 5 crore in the previous financial year. He would
be eligible for LUT facility if remittance received against this export is Rs. 1.0 crore
or more (10% of export turnover is less than Rs. 1 crore)
iii. An exporter has an export turnover of Rs. 2 crore. He has received Rs. 80 lacs as
foreign inward remittances in FY 2016-17 which is 40% of the export turnover. He
will not be eligible for LUT facility as remittance received is less than Rs. 1 crore.
iv. An exporter has export turnover of Rs. 40crore. He has received Rs. 2 Crores as
foreign inward remittances in FY 2016-17 which is 5% of the export turnover. He
will not be eligible for LUT facility as remittance received is less than 10% of export
turnover, even though it is in excess of Rs. 1 crore.
v. An exporter has received Rs. 1 Crore 10 lacs as foreign inward remittances in FY
2016-17 which is 20% of the export turnover. In this scenario, he will be eligible for
LUT facility.
It may however be noted that a status holder as specified in paragraphs 3.20 and 3.21
of the Foreign Trade Policy 2015-2020 is eligible for LUT facility regardless of whether he
satisfies the above conditions.
(b) Form for LUT: Bonds are furnished on non-judicial stamp paper, while LUTs are
generally submitted on the letterhead containing signature and seal of the person or the
person authorized in this behalf as provided in said Notification.
(c) Time for acceptance of LUT/Bond: As LUT/bond is a priori requirement for export,
including supplies to a SEZ developer or a SEZ unit, the LUT/bond should be processed on
top most priority and should be accepted within a period of three working days from the date
of submission of LUT/bond along with complete documents by the exporter.
(d) Purchases from manufacturer and form CT-1: It is learnt that there is lack of clarity
about treatment of CT-1 form which was earlier used for purchase of goods by a merchant
exporter from a manufacturer without payment of central excise duty. The scheme holds no
relevance under GST since transaction between a manufacturer and a merchant exporter is
in the nature of supply and the same has not been exempted under GST even on submission
of LUT/bond. Therefore, such supplies would be subject to GST. The zero rating of exports,
including supplies to SEZ, is allowed only with respect to supply by the actual exporter under
LUT/bond or payment of IGST.
(e) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is
no special dispensation for them. Therefore, supplies to EOUs are taxable under GST just
like any other taxable supplies. The EOUs, to the extent of exports, are eligible for zero rating
like any other exporter.
(f) Forward inward remittance in Indian Rupee: Various representations have been
received with respect to receipts of proceeds of supplies in Indian Rupee especially with
respect to exports to Nepal, Bhutan and SEZ developer/SEZ unit. Attention is invited to Para
IGST Circular 1311

Circulars
A (v) Part-I of RBI Master Circular no. 14/2015-16 dated July 1, 2015 (updated as on
November 5, 2015), which states “there is no restriction on invoicing of export contracts in
Indian Rupees in terms of the Rules, Regulations, Notifications and Directions framed under
the Foreign Exchange Management Act 1999. Further, in terms of Para 2.52 of the Foreign
Trade Policy (2015-2020), all export contracts and invoices shall be denominated either in
freely convertible currency or Indian rupees but export proceeds shall be realized in freely
convertible currency. However, export proceeds against specific exports may also be realized
in rupees, provided it is through a freely convertible Vostro account of a non-resident bank
situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal
or Bhutan”.
Accordingly, it is clarified that acceptance of LUT instead of a bond for supplies of goods to
Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the
payments are made in Indian currency or convertible foreign exchange as long as they are in
accordance with applicable RBI guidelines. It may also be noted that supply of services to
SEZ developer or SEZ unit will also be permissible on the same lines. The supply of services,
however, to Nepal or Bhutan will be deemed to be export of services only if the payment for
such services is received by the supplier in convertible foreign exchange.
(g) Bank guarantee: Circular No. 4/4/2017 dated 7th July, 2017 provides that bank
guarantee should normally not exceed 15% of the bond amount. However, the Commissioner
may waive off the requirement to furnish bank guarantee taking into account the facts and
circumstances of each case. It is expected that this provision would be implemented liberally.
Some of the instances of liberal interpretation are as follows:
i. an exporter registered with recognized Export Promotion Council can be allowed to
submit bond without bank guarantee on submission of a self-attested copy of the proof
of registration with a recognized Export Promotion Council
ii. In the GST regime, registration is State-wise which means that the expression
‘registered person’ used in the said notification may mean different registered persons
(distinct persons in terms of sub-section (1) of section 25 of the Act) if a person having
one Permanent Account Number is registered in more than one State. It may so happen
that a registered person may not satisfy the condition regarding foreign inward
remittances in respect of one particular registration, because of splitting and accountal
of receipts and turnover across different registered person with the same PAN. But the
total amount of inward foreign remittances received by all the registered persons, having
one Permanent Account Number, maybe Rs. 1 crore or more and it also maybe 10% or
more of total export turnover. In such cases, the registered person can be allowed to
submit bond without bank guarantee.
(h) Jurisdictional officer: It has been clarified in Circular Nos. 2/2/2017 – GST dated 4th
th
July, 2017 and 4/4/2017 – GST dated 7 July, 2017 that Bond/LUT shall be accepted by the
jurisdictional Deputy/Assistant Commissioner having jurisdiction over the principal place of
business of the exporter. The exporter is at liberty to furnish the bond/LUT before Central Tax
1312 IGST Circular

Circulars
Authority or State Tax Authority till the administrative mechanism for assigning of taxpayers to
respective authority is implemented. It is reiterated that the Central Tax officers shall facilitate
all exporters whether or not the exporter was registered with the Central Government in the
earlier regime.
(i) Documents for LUT: Documents submitted as proof of fulfilling the conditions of LUT
shall be accepted unless there is any evidence to the contrary. Self-declaration shall be
accepted unless there is specific information otherwise. For example, a self-declaration by the
exporter to the effect that he has not been prosecuted should suffice for the purposes of
notification No. 16/2017 - Central tax dated 7th July, 2017. Verification, if any, may be done on
post facto basis.
Similarly, Status holder exporters have been given the facility of LUT under the said notification
and a self-attested copy of the proof of Status should be sufficient.
(j) Applicability of circulars on Bond/LUTs: It is learnt that some field officers have
inferred that the instructions given by the said circulars are effective in respect of exports made
only from the date of its issue despite the fact that it has been categorically clarified specifically
in the said circular (dated 7th July, 2017) that the instructions shall be applicable for exports on
or after 1st July, 2017. It is reiterated that the instructions issued vide said circular and this
circular are applicable to any export made on or after the 1st July 2017.
circular.
(Upender Gupta)
Commissioner (GST)
IGST Circular 1313

Circular No.1 /1/2017-Compensation Cess
F.No.354/136/2017-TRU
Government of India
Ministry of Finance
(Tax Research Unit)
*****
New Delhi, Dated 26th July, 2017
To
Principal Chief Commissioners/Principal Directors General,
Chief Commissioners/Directors General,
Principal Commissioners/Commissioners,
All under CBEC.
Madam/Sir,
Subject: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to
zero rated supply for the purpose of Compensation Cess on exports – Regarding.
The issue of zero rating of exports with reference to Compensation Cess has been
examined.
2. In this regard section 8 of the Goods and Services tax (Compensation to States) Act,
2017 hereinafter referred to as [GSTC Act, 2017] provides for levy and collection of
Compensation Cess and reads as under:
“8. (1) There shall be levied a cess on such intra-State supplies of goods or services or
both, as provided for in section 9 of the Central Goods and Services Tax Act, and such
inter State supplies of goods or services or both as provided for in section 5 of the
Integrated Goods and Services Tax Act, and collected in such manner as may be
prescribed, on the recommendations of the Council, for the purposes of providing
compensation to the States for loss of revenue arising on account of implementation of
the goods and services tax with effect from the date from which the provisions of the
Central Goods and Services Tax Act is brought into force, for a period of five years or
for such period as may be prescribed on the recommendations of the Council:
(2) The cess shall be levied on such supplies of goods and services as are specified in
column (2) of the Schedule, on the basis of value, quantity or on such basis at such rate
not exceeding the rate set forth in the corresponding entry in column (4) of the
Schedule, as the Central Government may, on the recommendations of the Council, by
notification in the Official Gazette, specify.”
Circulars
3. Accordingly, based on the recommendation of GST Council, the effective rates of

Compensation Cess leviable on various supplies, stand notified vide Notification No.1/2017-
Compensation Cess (Rate).
4. Further, as per sub-section (5) of section 7 of IGST Act, 2017, supply of goods or
services or both, when the supplier is located in India and place of supply is outside India, will
be treated as inter-state supply. Therefore, exports being inter-sate supplies, they will be
liable to Compensation Cess. This however will not be in line with the principle that no taxes
be exported, and exports have to be zero rated.
5. Provisions relating to zero rating of exports are
“16. (1) “zero rated supply” means any of the following supplies of goods or services or
both, namely: –
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a
Special Economic Zone unit.
(2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and
Services Tax Act, credit of input tax may be availed for making zero-rated supplies,
notwithstanding that such supply may be an exempt supply.
(3) A registered person making zero rated supply shall be eligible to claim refund under
either of the following options, namely: ––
(a) he may supply goods or services or both under bond or Letter of Undertaking,
subject to such conditions, safeguards and procedure as may be prescribed,
without payment of integrated tax and claim refund of unutilised input tax credit;
or
(b) he may supply goods or services or both, subject to such conditions, safeguards
and procedure as may be prescribed, on payment of integrated tax and claim
refund of such tax paid on goods or services or both supplied,
in accordance with the provisions of section 54 of the Central Goods and Services Tax
Act or the rules made thereunder”.
6. Moreover, the section 11 of the Goods and Services tax (Compensation to States) Act,
2017, provides that:
11. (1) The provisions of the Central Goods and Services Tax Act, and the rules made
thereunder, including those relating to assessment, input tax credit, non-levy, short-
levy, interest, appeals, offences and penalties, shall, as far as may be, mutatis
mutandis, apply, in relation to the levy and collection of the cess leviable under section
8 on the intra-State supply of goods and services, as they apply in relation to the levy
Compensation Circular 1315

Circulars
and collection of central tax on such intra-State supplies under the said Act or the rules
made thereunder.
(2) The provisions of the Integrated Goods and Services Tax Act, and the rules
made thereunder, including those relating to assessment, input tax credit, non-levy,
short-levy, interest, appeals, offences and penalties, shall, mutatis mutandis, apply in
relation to the levy and collection of the cess leviable under section 8 on the inter-State
supply of goods and services, as they apply in relation to the levy and collection of
integrated tax on such inter-State supplies under the said Act or the rules made
thereunder:
Provided that the input tax credit in respect of cess on supply of goods and services
leviable under section 8, shall be utilised only towards payment of said cess on supply
of goods and services leviable under the said section.
7. Therefore, sub-section (2) of section 11 of the Goods and Services tax (Compensation
to States) Act, 2017 provides that provisions of Integrated Goods and Services Tax Act, and
the rules made thereunder, shall, mutatis mutandis, apply in relation to the levy and collection
of the cess leviable under section 8 on the inter-State supply of goods and services, as they
apply in relation to the levy and collection of integrated tax on such inter-State supplies under
the said Act or the rules made thereunder.
8. In view of the above, it is hereby clarified that provisions of section 16 of the IGST Act,
2017, relating to zero rated supply will apply mutatis mutandis for the purpose of
Compensation Cess ( wherever applicable), that is to say that:
a) Exporter will be eligible for refund of Compensation Cess paid on goods exported
by him [on similar lines as refund of IGST under section 16(3) (b) of the IGST,
2017]; or
(b) No Compensation Cess will be charged on goods exported by an exporter under
bond and he will be eligible for refund of input tax credit of Compensation Cess
relating to goods exported [on similar lines as refund of input taxes under section
16(3) (a) of the IGST, 2017].
9. All concerned are requested to acknowledge the receipt of this circular.
10. Trade Notice/Public Notice to be issued. Difficulty if any, in the implementation of the
circular should be brought to the notice of the Board. Hindi version would follow.
Yours faithfully,
(Devranjan Mishra)
1316 Compensation Circular

SUB-SECTION (ii)]
Government of India
Ministry of Finance
THE CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER,
2017
Order No. 01/2017-Central Tax
S.O. (E). – Whereas, certain difficulties have arisen in giving effect to the provisions of the
Central Goods and Services TaxAct, 2017 (12 of 2017), hereinafter in this order referred to as
the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Central
Government, on recommendations of the Council, hereby makes the following Order, namely:-
1. This Order may be called the Central Goods and Services Tax (Removal of Difficulties)
Order, 2017.
2. For the removal of difficulties,-
(i) it is hereby clarified that if a person supplies goods and/or services referred to in clause (b)
of paragraph 6 of Schedule II of the said Actand also supplies any exempt services including
services by way of extending deposits, loans or advances in so far as the consideration is
represented by way of interest or discount, the said person shall not be ineligible for the
composition scheme under section 10 subject to the fulfilment of all other conditions specified
therein.
(ii) it is further clarified that in computing his aggregate turnover in order to determine his
eligibility for composition scheme, value of supply of any exempt services including 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.
[F. No. 354/173/2017-TRU]
(Ruchi Bisht)
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
New Delhi, the18th September, 2017
Order No. 02/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under
rule 120A of the Central Goods and Service Tax Rules, 2017
In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax
Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, the
Commissioner, on the recommendations of the Council, hereby extends the period for
submitting the declaration in FORM GST TRAN-1 till 31st October, 2017.
-sd-
(Upender Gupta)
Commissioner (GST)

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1
under rule 117 of the Central Goods and Services Tax Rules, 2017
In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules,
2017 read with section 168 of the Central Goods and Services Tax Act, 2017, on the
recommendations of the Council, the period for submitting the declaration in FORM GST
TRAN-1 is extended till 31st October, 2017.
-sd-
(Upender Gupta)
Commissioner (GST)
CGST Order 1319

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
Subject: Extension of time limit for intimation of details of stock held on the date
preceding the date from which the option for composition levy is exercised in FORM
GST CMP-03
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central Goods and
Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act,
2017 (referred to as “the Act” hereafter), on the recommendations of the Council, the period
for intimation of details of stock held on the date preceding the date from which the option to
pay tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till
31stOctober, 2017.
(Upender Gupta)
Commissioner (GST)

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
GST CMP-03
2017 (hereafter referred to as “the Act”), on the recommendations of the Council, and in
supersession of Order No. 04/2017-GST dated 29th September, 2017, the period for
intimation of details of stock held on the date preceding the date from which the option to pay
tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 30th
November, 2017.
(Upender Gupta)
Commissioner (GST)
CGST Order 1321

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Central
Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and
Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, hereby
extends the period for submitting electronicallythe application in the FORM GST REG- 26 till
31st December 2017.
(Upender Gupta)
Commissioner (GST)

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
Order No.07/2017-GST
under rule 117 of the Central Goods and Services Tax Rules, 2017
2017 read with section 168 of the Central Goods and Services Tax Act, 2017, and in
supersession of Order No. 03/2017-GST dated 21st September, 2017, the Commissioner, on
the recommendations of the Council, hereby extends the period for submitting the declaration
in FORM GST TRAN-1 till 30th November, 2017.
(Upender Gupta)
Commissioner (GST)
CGST Order 1323

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
under rule 120A of the Central Goods and Service Tax Rules, 2017
Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, and in
supersession of Order No. 02/2017-GST dated 18th September, 2017, the Commissioner, on
the recommendations of the Council, hereby extends the period for submitting the declaration
in FORM GST TRAN-1 till 30th November, 2017.
(Upender Gupta)
Commissioner (GST)

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
under rule 117 of the Central Goods and Service Tax Rules, 2017
2017 read with section 168 of the Central Goods and Services Tax Act, 2017, on the
recommendations of the Council, and in supersession of Order No. 07/2017-GST dated 28th
October, 2017, except as respects things done or omitted to be done before such
supersession, the period for submitting the declaration in FORM GST TRAN-1 is extended till
27th December, 2017.
(Upender Gupta)
Commissioner (GST)
CGST Order 1325

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
under rule 120A of the Central Goods and Service Tax Rules, 2017
Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017,on the
recommendations of the Council,and in supersession of Order No. 08/2017-GST dated 28th
October, 2017, except as respects things done or omitted to be done before such
supersession, the period for submitting the declaration in FORM GST TRAN-1 is extended till
27th December, 2017.
(Upender Gupta)
Commissioner (GST)

F. No. 349/58/2017-GST
Government of India
Ministry of Finance
***
New Delhi, the 21st December, 2017
GST CMP-03
2017 (hereafter referred to as “the Act”), on the recommendations of the Council, and in
supersession of Order No. 05/2017-GST dated 28th October, 2017, the period for intimation of
details of stock held on the date preceding the date from which the option to pay tax under
section 10 of the Act is exercised in FORM GST CMP-03 is extended till 31stJanuary, 2018.
(Upender Gupta)
Commissioner (GST)
CGST Order 1327

SUB-SECTION (ii)]
Government of India
Ministry of Finance
THE UNION TERRITORY GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES)
ORDER, 2017
Order No. 01/2017-Union Territory Tax
S.O. (E). – Whereas, difficulties have arisen in giving effect to the provisions of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), in so far as it relates to the
provisions of section 21 of the said Act read with section 10 of the Central Goods and
Services Tax Act, 2017 (12 of 2017);
Now, therefore, in exercise of the powers conferred by section 26 of the Union Territory Goods
and Services Tax Act, the Central Government, hereby makes the following Order, namely: -
1. This Order may be called the Union Territory Goods and Services Tax (Removal of
Difficulties) Order, 2017.
2. For the removal of difficulties,-
(i) it is hereby clarified that if a person supplies goods and/or services referred to in clause (b)
of paragraph 6 of Schedule II of the Central Goods and Services Tax Act, 2017 and also
supplies any exempt services, including services by way of extending deposits, loans or
advances in so far as the consideration is represented by way of interest or discount, the said
person shall not be ineligible for the composition scheme under section 10 of the said Act,
subject to the fulfilment of all other conditions specified therein.
(ii) it is further clarified that in computing his aggregate turnover in order to determine his
eligibility for composition scheme, value of supply of any exempt services including 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.
[F. No. 354/173/2017-TRU]
(Ruchi Bisht)

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Background Material on

GST Acts and Rules

The Institute of Chartered Accountants of India

First Edition : May, 2017

Committee/Department : Indirect Taxes Committee

Website : www.icai.org; www.idtc.icai.org

Published by : The Publication Department on behalf of the Institute of

CA. Nilesh S. Vikamsey

CA. Madhukar Narayan Hiregange CA. Sushil Kumar Goyal

V. NOTE ON STATE GST LAWS & RULES 843-845

INTEGRATED GOODS AND SERVICES TAX RULES 971-978

IMPORTANT NOTIFICATIONS 979-1266

IMPORTANT CIRCULARS 1267-1316

IMPORTANT ORDERS 1317-1328

Government of India Ministry of Finance Department of Revenue

CGST Rules-2017 849

(a) he is neither a casual taxable person nor a non-resident taxable person;

850 CGST Rules-2017

CGST Rules-2017 851

CGST Rules-2017 853

854 CGST Rules-2017

Act on supply of goods or services or both made to another registered business

CGST Rules-2017 855

856 CGST Rules-2017

16. Suo moto registration

4 Inserted vide Notification No. 22/2017 – Central Tax dt 17.08.2017

CGST Rules-2017 857

858 CGST Rules-2017

CGST Rules-2017 859

860 CGST Rules-2017

CGST Rules-2017 861

862 CGST Rules-2017

CGST Rules-2017 863

864 CGST Rules-2017

866 CGST Rules-2017

CGST Rules-2017 867

868 CGST Rules-2017

CGST Rules-2017 869

870 CGST Rules-2017

872 CGST Rules-2017

CGST Rules-2017 873

874 CGST Rules-2017

CGST Rules-2017 875

41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.-

876 CGST Rules-2017

CGST Rules-2017 877

878 CGST Rules-2017

CGST Rules-2017 879

8 Inserted vide Notf No. 55/2017-Central Tax dated 15.11.2017

880 CGST Rules-2017

Input tax credit attributable to remaining useful life= C multiplied by 5/60

9 Inserted vide Notification No. 22/2017-Central Tax dated 17.08.2017

CGST Rules-2017 881

10 Inserted vide Notification No. 54/2017-Central Tax dated 28.10.2017

882 CGST Rules-2017

884 CGST Rules-2017

[46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or

12 Inserted vide Notf No. 45/2017-Central Tax dated 13.10.2017

CGST Rules-2017 885

886 CGST Rules-2017

CGST Rules-2017 887

888 CGST Rules-2017

CGST Rules-2017 889