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SCOPE
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er
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note
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the expression
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sub-section operator operator.
Schedule
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supply
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made or "supply"
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mmendations
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petrol), which not notified

basis
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date
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sub-sections

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Council
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ndertaken
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value
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petroleum

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gas
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services determined
by
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and of supply
to nouied person. collected
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Principal
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goods.
notification.

of
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crude, and
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person of aviation
be
goods

all such or on they

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rate
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notified
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goods
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transactions
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fuel manner the which

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atur
he allby Specily
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wholly Levy person
representative
physical tax, physical
services,
Other
insuran Example:
titutes /or (a) Where
services.
supplies the appoint The
and will services.
If nature
provided is thethe supply
examples:
installation be supply the bundled

it a
services.
should of shall presence
the provisions
Electronic
categories
Governmnent
to nd
taxed Schedule that tax: a presence such
(Provided principal provided
involves
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the will
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of
and supply such recipient

wholly shall
together:
goods
Even
involve
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liable
If supply involves
in the in of Commerce

of
of
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that
liable this services
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a in be more and of where
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the as of goods viz., to said the any
as
GST
contract

goods,
Section deemned the to pay taxable
taxable
where Act on
where
Supply
or
same
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services, CGST
inter will
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for
the
if
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goods multiple
a and tax.
paying
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provides
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an
recommendations
r-State
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is
packing 2(27):
to and be territory
territory,

apply
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of is are one /
liable Electronic
Electronic

or
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entered
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Where
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intra-State
both.

or materials, supply goods

treatment
for
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such
Principal for taxable

(ii) this /
(UTGST). tax. electronic services
liable

for than
the
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supply goods either both, and in Electronic

will The
(i) of to and classification.

viz.,
purpose
territory
relation
suPplies
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supply Supply. transport
are
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as of one) also, are the
goods be nature
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of
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operator
liable
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operator Commerce
supplied
Council,

wholly
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services
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of This of paying
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and
as to tax does
tax
certain or or services,
IGST does supply
goods implies
and supply goods wholly
operator
does be such through
by
insurance
services,
services, would
tax not liable
operator
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in
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transported
not not
and electronic

along
goods
which
or goods and
have
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that of the it,
wholly
depend
have
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pay
such
as and paid

law to
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with
and are
as a or a a a if
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 SuPPly prniples
the would
sold bundled supply
items separately supplied
foods,
Description
Supplied Naturally
Table:
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or therefore
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qualify bundled installation

(iii) 60
a of are
Example:
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Guiding a could therein). single
along 8weets,

supply
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together
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examples:
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for It Such
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and
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naturally
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/
it supply
principles supply.
is single chocolates,

not of are
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more
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therefore

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infallible If which
dependent naturally
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warranty
However,
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than
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is cakes, Section as services
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goods
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determine
composite
one tax shall be
paste liable This a thereto,
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at price,
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adopted
every (say on mixed goods
at together: therein,
18%%

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for
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are deemned more
supply
whether
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supply.
supply. together supplied
and
highest
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to
instance
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determine
highest
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A
These than if erection
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determination,
instance
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important

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of be It
Each
aerated

services
rate to is
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reckoned the shall and together
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essentially

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to
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nature
indenendontly

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supply'.

for note
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Yes Yes a of
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wonla
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and a bundle
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applicable
items of the that
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GST
mixed mixed
consisting
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following
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oherance
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hese

Supp 9Rng
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cam recko 0rSuppy Scrvica
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th wh wh
includes:
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determined
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Sonnly
Generic
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Tax
Al Al Fach
Exchanget2sh Barter
defined). Taxable
One Can
will Other One
to Payable:
24 establishments
Supplies supplies

and supply
of supply
includes
meaning apply
be of supply
is be
supply predominant and
business
based issued
Administrator
the supplied
valne Person:

on of of CGST are are Levy

SGST CGST is priced
when
the on
Every goods
services goods is
all
of in of not separately
Under
Act.
(as forms value the this The separately
Supply tax: by by intra-State of and aim supply
they
defined recommendation
regard,
in the the
persons

tax
GSr

of The
case other
in
are of supplies
respective Government
shall
itself
for
supply rate
subject
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supply
recipient
under specified supply
for of
gdst
of be recipient

a (goods
as tax payable
is
State
Section
consideration
determined

to of will
or
services

of will
India
a Union liable
the
maximum or attract

and
Council
be (UTGST
by
7 as Territories

to a

of /

or
under
specified
CGST
be
taxable

the and of
registered

services)
and by
Section 28%. Yes Yes Yes Yes Yes
Act).
and
as No No
Central
person'

in the
in well
The
the rate
the other

It and 15. as
under

rates Government
specifically

course
notification
territories
i.e.
SGST,

includes of sections

tax person/
Yes
would Yes Yes Yes 631
No No No

or so as
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d) b) a)
business,
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tthis in supplies transactions
relevant

Gorernment
can Section
of
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For specified the It goods
consideration).
Schedule
The The the Example:
(rii) (i)
or
a
Supply'

clause,
be person
should
if Supply authority
The ()
such should provisions.

it
furtherance
supply specitfic Rental
transaction LeAse
money's and word Disposal
ahould would 2(17) word
of of
under consideration and property insupplying
involve
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services should
undertaken

it Schedule
and will or
/
transactions
on in
Supplies
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Only generic
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services
be the recommendation

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essential worth.
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business'.
qualify
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should
clause. exception
goods
I
will
provisions
bya they
mentioned
is
course (as meaning important
where
to imported

However,
supplier
by all-encompassing,

that another
to which

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defined
obtain person
as from
as be be
it
This Supply,
for al is - pertaining
wholly
understood
a who are engaged Central

or given the the that

deemed trom viz., person.
supply.
otherwise
of in
implies furtherance
in this in engaged
listed the Schedule
Section
above
supplier
there
case is
what the one engaged Council

it will
to as
Government,

is to recipient to supply
as of in subject
that should than
forms
is a be follows: import
the Public
essential 2(31))
be
Supply'

to received
composite

business:
in III
any cases
recipient supply,
in said
of in to
business: will of be - the of
business.
section
Authorities, of
supply
should
transactions
(except
something
goods, It services a the exceptions
that specified supply should
take even State
in course
is return lt Act.
the away not
if
or (Business'
is
are
of in and services, inyolve for essential
as
Goverrment
Such
goods same be necessary it cases
or only carved
the in made incuding is is in mixed furtheranca
a may
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Schedule made return illustrai acirite
and is characte
of a as ho be out
n
th
for
t
Uni
o)
with mat
wb
supp based ehneshold
det o o
o business. particpation
intra-state
Supply' basis.threshold Thisdefined said
motie is of furtherane
furtherane
1) the CGST
Supply inport
msde
same implies I Drawing
transaction
Permanent Transactions
Note:
The
back. transferred
The sho The
delivery
e from / in in in of
use would word would law
SGST
limitslimitand word
Section
it the a
However, supply. Import
of of
similaritie8 servioebusiness) business
of provides CGSTSGST therefore that in or course
tevyy

the without
of
the
receive
transfer
transfer
be
Acts.
doas
Supply
import2(31))
a its
should
businesS.

Under
trade
nottar ice for
business

even
words
treated
without In of
However, services
frequency
or entity
consideration,
that fact, will furtherance
the apply is would and includes fair, be will Supplies GST
any in of Act. expected
of from

in business
this
business
as Section
services
be
with
not would
in
consideration:
whether
assets. permnanent
taxable warranty
these intention 'Supply'.

is in the
clause
certain
it included
be import
/ a qualify
case regularity.commercial

would liable existing which be

types
assets assets 2(21) to even
or
of
where liable
business.

or suggests Such cases,

of be not n
supplies, as
are
of
transfer
be supplies to for of the
requirement

at where of within
payable
State the Supply

to
transactions,
cases
even
IGST
liable tax. personal in a
service, hands E.g.: motive,
not tax,
the the service
level
that supply
other input
are the This course
for in so
implies
though Act to attracting
on Sale
the the
whether
IGST
there listed
consumption of long

tax
meaning
reverse
made
the
VAT
is
of end. has would

or of of a levy course
having
it that should credit there since furtherance recipient free goods laws,
supply
s
adopted

is in tax for or it
essential
Schedule
charge
not of
the of a samples not tax, of is
is it
to be
has it 'Supply'
on
be would consideration in there follows
whether
business in
receive
goods
no would except
the
another been the reverse
basis, subject
(importer):
an
consideration.

that I. meaning of course

should availed: not under

qualify
business, to is
exhibition,

that or
there
the and induce
a in (or
person
charge
to profit not case 63

in or
goods be the
the the the as (as it
is be of an
 5)
other Inport
company
4)
on suburbs
receive 3)
Supply

establishments behalf be Goods

and Supply
such State/
qualify Eyample:
qualify 2)
of employs Provided
defnedbusiness
furtherance
services would and such transferred personsSupPply on
of of goods
a such
would a
few
credit purchased
any The 64
thís (other Typically,
the employs goods
goods
as of
goods
different
as Section15(6))
permanence

certification
Examle:
Free
an on
years,
qualify a Supply'.
in or car. not and
input
law clause,
company.
'Supply. as of
by by agent
behalf furtherance
goods requires
than
outside
on by supplies
Section
of specified
be such
a an an by business the by
tax
a business: treated
where
as
donation
taxable
as behalf
the Principal
same input the has
Goods

agent agent
of and in
India,
a Goods company
in the 25 or company that
a
sale-
transfer.
would

been
Supply'.
the to in / as car tax
input
sent
vertical,
of by of of
in of
person related
or
to city
principal:
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Any Section
a availed such not
in
procured
the
the
his
to one services
supply
is credit
transferred
tax i.e.,
business

on
his supply qualify
the
from Small
principal:

Principal,
to to etc. persons, Act),taxable
for transactions
credit
for
job
Agent,
the undertake would
on
course 25(4) for use assetsS
work
E.g. will by between the a
a and
premises
when of Schedule has
consideration)
as
related
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a by
therefore, 'Supply'

A
where person
taxable
goods
or to
business
or or
or transferred
E.g.
company
be stock
such
directors been
scrapping
where reckoned 25(5), should goods
nearby
furtherance
sales made
e
related
and
person, A of the transfers
I
director
claimed

company
to person as not assets. under
the on agent without when
sent
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no would be would
to agent behalf is as or person
input
have
treated
or
undertake
on disposal this for
or by agent located
supplies services
on For
of
undertakes

to to made
been not qualify
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is
consideration,
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in of a tavekl tax free
instance,
clause

agent
located undertalo
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related
or qualify
as sem
the in in in
claimed.
any
purchs
between
credit

of supply in Goods
the as any or
citv ot-:, the the cost since
of
to con + person 'Supply
in for in
person
subu goods
t was other and
course course basis case
notifcation
transactions
Say,input only
pobe wo disti
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Services
(6)
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The supply
bueConsidered
Vi. V.
iv.
-taf t ofWhe
ca und
manne
sent

must
Central Notified:
of
goods
An the Services Actionable
employer deceased.
certificate
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it (a) This f T
to of in theholdsFunctions force. Services employment.
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imported
the
either goods a duties Activities list The are without
be the of
as or
Aroasduer
financial
of Government any US. Eg.: received
Government
land includes:
issued

or supply
services
and
funeral, claims, or
part postperformed by
law to by Importation

qualify before perfornmed

by 2
be A AB oonsideration.

any supplies
services
employee and
an
Transactions
lists
a BLtdLtd. from anG
only year or in supply Inc.
brial, other
as by its ful
Sale
or
pursuance Court
employee down
from
together Lev
upon as per is
related
of
or or by employer

than
first Local
by by
or will incorporated
services

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are
consideration

of for ABC Under

both. MPs,
matters

the an Schedule crematorium specified

Tribunal
Therefore.

in
recommendations
occupation, Building

treated lottery, Authority, be Schedule

with
persons

employer
of to Schedule Inc. GST
State
the
MLAs
neither
as
to an
of which

in
B
/
this
covered

I. employee persons provisions established

their
goods'
as betting (except
employer
I.
the Ltd. in
Government However,
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etc.
III. a the
to or whichever shall
supply
US
clause
received
in US
establishments
by
mortuary
deemed the
or employee

and sale in not

without India, the
from of duties in by is
as gifts
without a
the
under

of inserted
definition

A
gambling.
body the
persons"
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the may
under-construction Constitution

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shall not
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performed

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employee.
in outside

to does
C
exceeding
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rope
notify
Ltd.
of not
for
or
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be by the the
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treated of that a time import

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50,000 services
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66
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encompasses
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supply
The
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in
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y Supply'
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to to
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sub-section
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of goods

on
defined OFSUPPLY

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l.

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invoice Section
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goods Act. course a
(1) shall incidence to the of
to be
It to
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of by of shall or 1)(b)
3 understood
mean occasion
hold cf or -
section
be this
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the
interesting
OF related
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section
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for disposal
1.
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To Supplies

supplier
earlier
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Supply

specified
Supplies
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Permanenttransfont
without

31,
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when
be
key
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person
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service
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Scope

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agent)
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supplies
7(1)(c)

last of been the by course

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to
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of
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dates, of 12) or such made

will
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GST,
Goods

determined.
the
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•ixed other
respect namely: 'chargool

ernr1 but Suppl Compos and

Supp Section
a
Servic
whi it matten
he is
t i t

5) 4) 3)
be waY The ) return Sb)
a) subsection
Where b) a) In books (a) Provided any c) date charge whichever receiveg
thehaveErplanationsupply
the In a) In books Erplanation thousand
provided
be b)
of time
any In The The case or The The The case dver
date interest, a other on
payment. the The
is case it date date of
clause
been
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account
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isearlier. made the rupeesthat
which filed:
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late case, or redemption issue
where
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sub-section
possible
or issue
where
of of For which
fee
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time or For
to Under

the be of
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in
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vouchers
it in the
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is by
eXcess

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of
respect
shalI
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penalty
extent
to not whateverfollowing as supply date purposes
extentpurposes invoicesuch GST
(c),
date determine
of entered of supplier
aunplíer

(3) voucher.
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possible
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by debited the
1t shall of it
return
on or if which the in
receives a
for relates
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sub-section supplier, name thirty amount
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in or date of covered
clauses
amount
of
receives

delayed
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the in in the
has of determine

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to all supply
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payment
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payment
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addition addition

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identifiable
tine
shall
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filed,
cases.
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is the supply lieu the
invoice

of or is the
account receives

paid
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of the liable date
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time be time thereof the

in of
payment

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supply
date
value. the the following
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on
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of to as
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date supply that
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amount
issue
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up
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reverse
account, supplier

to
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in or in one
67

be the the bis be.

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68
The
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date date charge case The Liabilities

document,

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date is ii) i) to ii) i)
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of Time
pay
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goods which
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30 or payment payment
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char or suppy Char
ia on 3

Statutory
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thousand provided account,
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) namely: Time
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General
rupees that in whichever
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131

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h
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t
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ny Tine
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)

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ate date of ivoice

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e
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ithin of
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r sithin the 122L 13

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ieu
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ate barnk prescribed

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r
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OF
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SUPPLY of
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CGST CGST
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t
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4) R

Stateincluded Subsidies
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value Notwithstanding
prescribed.
under Where by Input time Such
After invojce
Before The Explanation:
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force
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f
discount the Services
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nder
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purpose
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supply
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Governments.

to
Central
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reversed
specifically

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in services.
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Territory
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shall shall the this goods

charges

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include
delayed to
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notified
sub-section determined
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discount
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Services
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to
agreement
services and
relevant
who
charged
packing,
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relation
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or Services

receives the and if Tax

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charged

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entered

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Act,

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or
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basis
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Government
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manner
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manner of given- subsidy
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document by the
recorded

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time

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supplier

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but
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other
or by Goods

nay on
as before
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Central
for by which
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(4), before
price and
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may
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to
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be be
be
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LEVY if of
extends

(b) viii.
provision
the supply (c) vi. V.
supplies
Section
be The INTEGRATED vii. iv. i
subject location Supply shall
subject This agent Persons The They directly
except One more Such
AND Both Such Persons
to Any
Constitution

Such
are term
under 5 the Act be are of person
or of them of persons

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would will persons persons
to COLLECTION

of within whole
deemed
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sole who "person" members the
a authority
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indirectly shall
Section
ceiling be outstanding
charging
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mandates

terms
intra-state
to are are be
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rate
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includes
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OF State the or samme
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vongindirectly
40%.
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charging
While
INTEGRATED the supply sole
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Integrated and
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SERVICES

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T'he legal
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off
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person. this
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and section
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shall transaction
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IGST
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Goods
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location controls one persons
Section
recommended
TAX
be be of the
only.
GOODS
Jammu
of another's
of Act. taxed levied are one
this and
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in
7
It in will of another by both if
of section
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different
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and
Services
YACT, a holds
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UTGST
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Kashmir described,
of
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SERVICES in person,
is
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the inter-State
Tax 2017 that Goods
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council
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all a a of Ogether
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pers:
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t
an TA pla eta

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relation shall nerson a The recommendations

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Subject
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l
said on the such both case the the uer
apply
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on Government
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provisions
Proviston:
motor
notified levy
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rates, hands handsof an
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efect under
and Goods the spirit
Further,
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relation
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Act
3
India the forty or
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sub-section

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of Tax the goods be
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recommendations

15 and
if the the per
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/

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is services
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Customs
point
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person taxable
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Goods
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aviation 1962.
collected
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Act, alcoholie

in
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services charge
speed that
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with
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Tax
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effect
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tax by both
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c) 1)
Inter
not of point
importation
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taxable
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5)
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goods
Two Two servicer
Rate attract
the A Subject
CGST
exceed
Customs Tax Tax
said tax. services,
The
course
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different different territory

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Supplies 40%
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to Act.
of import
IGST, provisions
electronic
categories

of the Value Act, IGST

further
presence provided

inter-state a Union States.

and
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Union
of if for
the provisions

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1962.
to Section
gets Every such in
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territory,
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purpose Electronic
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Trade
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of 5(1) of Act
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Electronic Electronic
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Commerce services
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place goods,
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in
IGST
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accordance
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to 1975.

Section
person not representing are the
operator operator
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Commerce
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Council,

of supply
separately, It to Goods
goods section Basicimplies shall of
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of
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The restrictions
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years
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Nue
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e
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orristerd
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Capital
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who and As ana
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4 Shatutory
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luans company,
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efeting his shallthe Where The
onderNo
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vrlier.
banking Where
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rest input
advances
charge the the list zero
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part that engaged

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attributable
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taxable rrstricteod next nd
(2), and of Tax
shall
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of
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Acts,
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5 supplies vailed Under
the avail
shall and or or on
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in or of , the to business supplies.

financial supplying Schedule

transactions
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to
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aceount

on of, have a supply

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amount Services
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OF is year aflor
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CREDIT
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and
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raud,
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is willful avail
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BLOCKED
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and sale is the service the
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Annual
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of registered registered
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same
CREDIT

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September
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person
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per Act the
in provisions
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during
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extending
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taxable
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to month

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credit
17 fact. 85
the an
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of on be of
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2) 1) iü) i) b) cs
Goods supply (other
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Motor following subsection having
Travel goods
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Provided

ii.
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registered particular and Food For

MOvable
For
following

or of than
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plastic
C. B. A making on
contract
benefits
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vehicles
the
serrvices works services to
composite
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conveyances
Imparting Transportation
Frther
property
its the beverages,
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plant
person life category surgery
supply ofa
contract
employees

insurance,
same supply
the and of
extended section
services Permanent

and or notifies
club,
or following that
or supply
other
anything
made
both for
(other
both
of mixed
category

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except
outdoor
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training

machinery),
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used
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goods goods. 18,
to or
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service.
when conveyances
by
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as
employees

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plant except
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ilying,
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it
composite
of -
navigating
not cent.
person supply
a oDIgatory
or for
is 8uch particular
being
where

of
they
be to
an both making
goods another
available shall
are
input
of as health
or (1)
on for
or of in or such
immovable leave used. Goods
the
as an or
mixed force
construction category tor of not
service
his services
services,
registered
same
an in section

or an
outward
apply

own
or supply
vehisl
respect
and
emplover
element
home categorv Services
account,
for property. is or to
usea cOSmetiç
further
travd
taxable
both l6 personthe
of
and.
of
an - to aof of
theand tax Ta

inelude foundation
the if Supplies.partly
services
6)
such
VAT
plant 1) h)Goods e)
Proceduer
goods Note:
law8 Provisions
(iii) Explanation:subsections The Any
samples.
goods Explanation:
aodgoods
ra
non-taxable
in )
Land,
Telecommunication
or and Goods Goods Goods extentincludes fiur including
purchased Pipelines rtherance
Taxablenon-taxable
and in where In both or Governmnent tax
imported
the or case, machinery
lost, or
units building structural or or of
course services in and
paid
services
services capitalization,
Pe-constructIOn,
nd
certain services
respect supplies goods laid (1) LeVY
stolen, when
supplies,
For in
are includes For of
supplies, and
outside accordance by business.

or or m
the Under
allowed or States or support
means

(2)
may or him.
or or the such
WE
furtherance

both
of include services tower8.
any
purposes
destroyed,
both
both purpose
SEZ prescribe both
such may
the other
GST

qualify
allow
then apparatus,

used on
to renovation
goods

credit that the

developers/units factory
foundation be with received

amount which

input
zero or civil
are of
attributed.

written
for said of or
Or the the clauge
both
(refund)
business). as rated premises.
structures.

used equipment
this perSonal

tax
immovable
services

inputs manner
provisions
by
tax additions
of are and
chapter
off a has (c)
credit for non-resident

without
credit supplies
partly or consumption.
been
and or
or in
structuralmaking

And in disposed
property.
(d), both
input shall and and of or
to GST
used
which
sections
paid
alterations the
examining in SEZ
and outwardmachineryChapter
are
certain
services Contrasts
be taxable
under expression
supports
the of
developers
exempt
restricted
in by
uBed

taxable
credit
74, section
other (used way
supply
fixed
VI, 129 person or in
the with but the
repair3,
"Construction"
the
end States /
supplies
to supplies
referred and of 10.
or units, the
of to
excludes
gift carse
intended
the expression
130.
except
use goodsearth
sEz
curTent taxable or to
of only shall
and
to free the
on
or by in
 Statutor
) whiclh contained
tux,
FAVAILABILITY
Feepeet
vl.
entitled
c) preceding containedontitled
b) tax on held Nuch from
a) Subiect
under
Input und ''ax BAmplen,
goonda
Where
A under the aro Note:
xcludon
gnla by Punt (lmds
A
Gooda Wde Inellgibla
person,
in regiatration
the
DerHOn
discuNned pipolinos
foundatlon

paid
day stock
Proviaton:
in tax componitionWhero

or of
to any to dato
to semi-iniahod nl lont, or
imported

Dr
take
the in take the immediately

who
auch credit
lund,servicon
in nOrvicos
sorviren a
semi who and torma
registered date provisions

on conditions
ny laid muohinoryi stulon, lnpu
fullowlngi

below.
credit
finished
eredit
takes
inputs ahall,
which
has in OF
building
0r lby
of avallable schono,
umount
outsldo or ntructural

or
grant
applied CREDIT
both of destroyed,
him,
or lnx
soetions bothh

of of registration
procoding contained
be he and both
person
input of or
input or this
entitled and
no b0n tho any nd Menns usod redits
of finished
becomes

for finiahed
to IN support
receivsd

registration. includes
fuclory
rostriclions
erodit
been 74,
ceases tax registration
a
writlon
for
tax Act. rogintorod
SPECIAL
other lnput
129
the in to
ppuratuM.

in
persOnal

under semni-linished
liable goods on paid promines, thut
in goods respect
date
take
cívil
Buch and by
respect to suclh
off n tax
pay on 130.
credit aB foundation
r
non-reident

paid
to
sub-8ection

held from under

may
and person CIRCUMSTANCES
amount gooda
ntructures,
oquipment,
or conHumption,

eredit

of
registration
uBed disposed
tax
under
of on
in inputs
which

or input
of be
inputs
under
stock the
prescribed.
capital
on or for shall
finished would
inputa services
Act telecommunication and conpsition

held (3)
tnxable
making

section on he tax
machinery of
within structural
held of become8 and
goods
be by nt Goods
the
in section
goods
inhas held
allowed. way
day stock respect or outward
he
in 10, thirty
in
(SECTION
both, hnd
stock,
immediately liable held
been instock, fized of nvnilutle
and 25
some
he uppor

shall shall.
(30o)A
in
to in
granted
inputs inputs :
casen inputa
lieu iwers
etot

be na 18) f bu
be

5) 4) 3) 2) d Proceduer

gooda
such la section The ledger such Or prescribed, stock inputsledger
wholly
creditallowed sale, Where
underWhere busine88 specific one (1), Aregistered
dateexclusively
goods in
respect
becomes
Where
under
percentage the
contained

case ag
percentage nt t amount
amount, mnerger, yearín from day
tax has the and held section ledger respect Bhall snd
shall
or exempt, any there held an Bection
credit of
(4) case electronic
to
in transfer provision fronm
whích a
immediately

been supply shall

lapse. on on
in
registered
Buch person used
of taxable
exempt
poionts in Levy
of the may the capital stock to demerger,
is be ininputg
10 the of 9,
Bemifinished

points
taken
taken,
be
credit
he or,
Buch a any
reduced

such
stock
provided
UUnder
change
balance
for
of calculated be, day
and cash
shall
manner

the for date held

supply, Bupply as
capital
where sold, supply shall
on under person supply such relatable may
as the
the \immediately

goods, input
transfer preceding
oET
amalgamation,
of by
may the inputs
ledger,
pay
ag merged,
in not in that
registered
of date
the
iBsue Buch exenpt stock Buch
of be or
said goods sub-section
input
an who may tax the of be becomes prescribed.
fnished

be in reduced
of
goods
woods
the
prescnbed capital such
of contained

equivalent amount,
goods
credit
constitution

of
entitled percentage

to and
person
the
such
tax has be demerged,
liabilities,
tax supply credit
or such
or date
preceding

or
prescribed.
or taxable,
inputs
invoice
person plant manner credit, exemption, availed
which shallservices
lease services

goods
(1) by services to exenpt
on frorn ds
in by take
points
on contained capital

or and and
such semi-finished to amalgamated,
the or of the be
held
way relating

the or shall
as if
any, the
the of
remains

transfer a or input
provided
entitled
which

or input regstered Gr in
plant machinery,
the percentage said as daysupply
tax
may provided
date
credit of both both
both
goods
tick
pay
amount lying debit tax nay he
on and unutilizedregistered
to irnmediately
in to
be to
hecoTNes
tax that semi-finished
Bhall
the an of of supplied
of such credit by and
or input
prescribed
take
him be and
transaction
machinery
amount
in that exercising

finished
in credit
leased
the person
a
on
prescribed
the on
payable
his points the supply.
be
business after under on credit
registered

liable capital
which credit reduced
after
electronic
tax electronic
by opts in person

reduced
equal or his on the
preceding
capital

goods
input under payment such as in him transferred sub-section

on of
orinput to goda
value
respect to electronic
account

expiry
to may become pay shall
with
capital
finished
person
by pay
the tax credit option held goods

of by sub credit
the tax
such
tax
tax the on
of be in of be of of
 service period,
said
a attributable
2) 1) goods 90
State of d) distributed

c) available Statutory is
credit containing given
relevant
The a) conditions, such
The The issue tax The Manner
The Section uransaction

is to or credit
The
or and whichever such
attributable

the
shall credit anount
Input manner
or Input in services
turnover
for credit
of Integrated Provinion: fixtures
Rule
and only a capital
period.Y
aggregate

of such document of 20
be of
distribution.
namely: Service
Distribution
Service
such tax tax as INPUT
distributed

to of details can
4
or
deals
value is
that paid may of higher,
in distribution
paid
the
tax
Input both
are
goods
and
of a be with
Distributor
Distributor
on be
containing, SERVICE
of
as
recipient.
credit Supplied
Š54i the
Union
on
which
amongst input
may
distributed
prescribed
and
Tax same
of such

turnover
input of input provided
or
Integrated
Credit
distributed
Territory Credit goods
are
shall
services
be shall entity
plant
services
prescribed.
may
the tax DISTRIBUTOR
as
operational
such
to amount
by credit
determined
scrap,
that
of be tas distribute
distribute
Input
Rules.

having
and
all of pro recipient(s) attributable recipients
tax
482 attributable
ut shall where
such such
rata as Service
(of the machinery

rcer of same
in
integrated
services)
recipients not the input refractory
recipient,
under taxable
the
on the
of lSD
the to to
exCeed
credit
credit Distributor PAN.
current
whom to Siriks
recipient
credit tax
section
basis [SECTION determined

more
credit
tax is person
bricks,
to during
the
subject

of
Procedure
distributed

year, whom the than

of 3 against
or Central
16.
amount
the input being
bu
of Central
(ISD)
may
during
the turnover one credit
to moulds Goods
such
201 under
relevant service a the distributed tax for
pay
inprt
recipien

shon
of
documen
followin distributig
to and
the credit by as supplier
tAx
and
8ectiol:
in i
way centra Servlces

dhe.
on
misinterpreted

taken (having
other received
ii.
c)
b)
,
both Input the Explanation:
said
An I
taxable
turnover, Distributor. a)
following
of The both The
distributed.
ISD
to separate
locations
where
Service
Schedule.
the
recipients
i)
nion
said
the ) period.
term The Explanation: ocduer
ensure
(since
shall Seventh goods
having
expression
If
some financial
financial If
recipient,
recipients
shalle)
Territories the "Relevant
a reduced "Turnover Th
as document paras.
be
a the they Distributor distribute are or recipients

registrations)
as the
credit
distributed

distribution

that Schedule
nll year;yoar andduring
of LOY
corresponding availalble,
well recipients For
might by samo period

(like the in
Rocipient
in which
of
an
(ISD) tho as rolation
the or preceding

of
the
the
tax Under

amount amongst
credit
inter-branch be invoice) to goods Pormanent
financial shall
purposes
are paid
oligiblo
as the previous relevant
GST
by registered
of operationa!

services is of the on
ISD.
credit not to thehave be-
an Constitution
Credit' such
of any credit
input
wear of
of office
ITC
any taxable
year turnover
services
to this period.
Account
should
are separately).
registered
during erioent
8upply in duty
means the preceding
do section, in
of
supplid
the
accordance
not the to
and under
month
be
attributable
or Number the have which
in current the ano
supplier tax their
entry
of transferred person
suPPlier theany aggrezat Aucr
services from Since levied this duing credit year,
year States
with
there.
the
51 Act,engaged as turnover

to of andunder that during

1s or durng
titataet
should

Care such
to services other
goods
Rule means
goods
of which
toUnion
54entry the
or of be
which in
locations
not
should
locations
4
of in credit
their digtrtuted the
tal
relate services elucidated

List the the

Input
or Territoea
vartee
vlerse
services
be be
II 84value
are
supply theStates e
to is
or of of
Service
to credit
in the List or the w
of of or be in
 1) 92
provisions
Transter 2)
reduced
under Sautor CGST/
Centralensuredreduction first. utilised be accountshall dues
theIrthe
Relevant
prescribed The details
financial
Section
CGST,
Then, transfer sub-section underOn SGST/UGTST
analysis
year
recipient
Governument
U/s
to by utilisation
of of period
to by of suchyear in
Propition:
49 the an 53 Input
IGST in balance,
in a sub-section the whích
(5) an amount
central case
taxpayer integrated provides
of of for
(b) amount (1)
Integrated
7TAXO above toof
bethe credit
credit distribution
in of utilisation
of.
for the tax any, if (c) equal of Input
simple
distributed.
provision year
on section
(5) has
UTGST
prescribed
and
tax isdistributed
caused
can priority
(d)
equal
to of
Tax
Goods in turnover
42 account section towards which

and be 5is:of to the andCredit

such39, but
in of
Credit
by used basis the important a
the credit 49, pictorial credit
SGST manner.
Central in amount
availed
IGST in
pay Act, their
to such as
amount
Services

also respective
so reflected
liability. ís
towards SGST distributed
Such utilised form State
financial
Government manner
collected modus
in Tax
under

respective
treatment 8o is
IGST summarised
in
SGST
CGST
and
reduced
and in Act
this operandi
year.
preceding

as the -
the central Last
cases
and
If /
within
valid
in Act
shall /
used from Central accordance
UTGST

equal
CGST/
for in quarter financial

such return as
respect
be so, the tax
payment
follow8:

ensured credit credits

there Governme

UTGST
time
central
shall for year
furnish

with
oi which
shal shal can as stazd of po
by d
tie t t.
t of

bone core5, Bones handlDOm,

bangles, ne printed Bindoor, salt, bread,lour, rezetables, Ipaturalmilk, ilk, Jcaicken, Jute,
Salt bone Paper starps,judicial
hesh eesb
Wspapers,
some
At
bindi
etc. meal, grist,
besan, fruits curd,butter present
and

horn
books,
prasad,
honey,
meat,
eSES, 0 examples:

and| fsh there

revenue Agarbatri, kerosene, paneer,
Etc., Postage Insulin,
Ice shell, Cashew Cashe
stent,
medicines,
bre tea, powder,
skimmed
500, footwear food
1,000,
Apparel

and ad, cream, items, are

spice3,
Bio
w life rusk,
stamps,| or Kites,
snow,
nut nut, coffee.
packaged
5; 5
gas, boats, branded
milk belo
coal belo
slabg
in pizza

etc., Spectacles,
cake reagents, Sauce3,
Ketchup cellphones, machine, Asurredic f
sewing umbrella, medicines,

kiis All tooth truit

3ausage,

animal
packaged
dry fat, cheese,
1,000,
Apparel
tazes
diagnostic|
servers, and fruits
juices,
powder, 12,
ghee,
butter,
are
& fora in ntifi
Priners monitors, speakers products,
note envelopes,
tissues, mineral
laroured Biscuis
Tradezark.,
1ce 30ups, Jami, Tregetables,
cakes, astriez cornfiakes, pasta, refned catogrias),

bookz,
cre trg
zauces,
18%

etc.,
camera,
watez,
arm,
preserred sugar, the
and (AM
and
teel

rs
motoregeies
automocies, ghavers.
t2cuur machines, ATAI rashing dishrashez, zaer ralpayer,
machine, cerzmic dge, kair afer deodorar,

sunscreer, zharapoo,
rending beatez, zhae,
T
ce
tles,
anez,
ec
 94

Note:
lis
For detailed information about. tho rate of GgT notified
please refer the Annexure attached at the end, for the varioug
Producta
COMPOsITION SCHEME
Eligibility to pay tax under Composition Bchemet
Tax paymènt under this scheme
is an option
This scheme would be available available to
persons whose Aggregate
only to certain
turnover cligible the taxable
taxable persong.
exceed lacs
50 in (aggregate
the preceding financial of turnover perMn.
tax under the composition year will only
in all States) tazatle
scheme. be cligible
Since
the Composition scheme to opt for payment
does
A
intra-state supply, is applicable d
in
turnover in a State' means
termns of
Section only in
2(6) of respect
Value of all of per8Ons
Value of
inwarà supplies (Taxable the CGST Act, 2017 Tnait:
same PAN. The taxable under reversesupplies + Exempt 'AgEregAA
permission charge) of eupplies) -
withdrawn from granted for
the day on which all
paying tax persons (G
this threshold limit under this scheme having
Composition t
can be suppliers will not is exceeded. would star
inferred that be entitled
be
treated as input the amounts to collect
paid by composition taxes, from
supplies. tax either for in lieu of tax,this defnition,
the composition
suppier or for cannot,inta
Rate oftac: the recipient of
The rate of tax would
(a) 2%%
be as under:
(CGST+SGST)
of the turnover
(b) 5%o (CGST+SGST) in the State/UT in case
of the turnover of manufacturers.
services. in the State/UT in case
of foodrestau
(c) 1% of the turnover
in the State/UT in case of
other suppliers(like

Dof
traders /
a