Notification, 2017

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

ln pursuance of the provisions of'clause (3)ol'Articlc 34tl ol'llrc ('orrstrlrrtrolr .l lrrrlr;r. tlrr. (iovernor is pleas.ed to order the publication ol'thc lirllorving l,rrglislr lr.;rrrslrrtirrr ,l tirt. Government of Utta rakhand Finance Section-8 Notification In exercise of the powers conf-erred by section 164 9l'tlrc llirlirl,lriyrtl (igrtls rr'tl Serr"ices TaxAct, 2017 (06 of 2017), the Governor is pleasecl to rnali,c llrc lirllowipg lrlcs t1, lurther amend the Uttarakhand Goods and Services 'l'ax llulcs. 2017. rurrrrcl,v:- The Uttarakhand Goods and Services Tax (Sixth Amcndmcnt) llulcs ,2017 Shorttitleand l. (1) These rules may be callecl thc IJttaraklrirntl (ioods iurtl commencement Services Tax (Sixth Amendment) Rules. 2017.

(2) Save as otherwise provided in thesc rulcs. thc,v slrlll conrc inlo force on such date as the State (iovcrnrncnl rna\,. by,rrotiliclliorr in the Official Gazette, appoint.

Amendment in Rule ll9 Amendment in

Rule 122 I 122" Constitution of the Authority.- j 1'he Authority shall consist of,-

(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Govemment clf india: and

(b) fbur Technical Members who are or have In Rule I l9 of the Uttarakhand Goocls and 20lV (hereafter in this notification refbrrcd rules)-

(a) in the heading "Declaration ol- stock held by a principal ancl agent", after "principal and" the words "iob-workcr rlr" shall bc inserted:

(b) after the words "the provisions of". thc words and l'igurcs '"section l4l or" shall be inserted.

3. In the "Principal Rules", fbr the existing Rule 122 set out in column-I, the rule set out in column-2 shall be substituted; namely- substituted Rule

122. Constitution of the Authority..- The constitution of the Authority shall accordance with the provisions of rule the Central Goods and Services Tax to as thc princip:rl be in 122 of Rules.

iw Page 34 of6l t>r have held an equivalenl post undcr thc 123, Constitution of th" Stundirrg Committee and Screening Committees._ ( I ) The Council may constitute a Standinrr Cornmittee on Anti-profiteering which shail consist of such officers of the State Government and Central Government as may be nominated by it.

I existing law, Arnendment in 4.

Rule 123 In the "Principal Rulcs column- I, the rule sct out in column-2 shall narnelv- Column-l Existins Rule

5. ln the "Principal Rules column-I, the rule set namelv-

123. Cbnstitution of thc Sl:rnrling ('onuniilcc and Scrccning ( iom nril lcc.-

(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 norninated by the Commissioner. and

(b) one officer of the Central Government" tc) tf_rygft"4led by the Chief Commissioner.

Amendment in

Rule 124 amount of Column-l Existins Rule

124. Appointment, salary, allowances and ofher terms and conditions of service of the Chairman and Members of the Authority:_ ( 1) The Chairman and Members of the Authorit,v shall be appointed by the Central Govemment on the recommendations of a Selection Committee to be constituted for the purpose by the Council Hereby su-trstituted Rute

124. Appointment, salary, allowances ancl other terms and conditions of scrvicc of the Chairman and Members of the Authority.- The appointment. salary,. allowances anil otlrer terms and conditions of service ol'the Chairman and Members of the Authority shall be in accordance with the provisions ol rule tr24 of the Central Goods and Services Tax Rules.

2017.(2) The Chairman shall be paid a monthly salary of Rs. 2,25.000 (fixed) and other allowances and benefifs as are admissible to a Central Government officer holding posts uarryirtg the same pav:

Provided that where a retired officer is selected as a Chairman_. he shall be paid a monthly salary of Rs. 2,25,00A reduced by the Page 35 of6l ( 3) The Technical M.-ber sh"ll b" pad ,i nronthly salary of Rs. 2,05,400 (fixcd) and shall be entitled to draw allowances as arc I .r-dmissible to a Government of India ollrcer J holding Group 'A' posr canying the samc pay:

I Provided that where a retired olliccr is I selected as a Technical Member, he shall bc I ptiA a monthly salary of Rs. 2,05.400 reduced

(4) The Chairman shall hold office fbr a rerm of'tw'o years fiom the date on which he enters upon his office, or until he attains the age of sixly- 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 ase ol.

sixty-two years.

(5) The Technical Member of the Authority shall hold office for a term of two years fiom 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 elisible fbr reappointment:

by the amount of pension.

Provided that person shall not as a Technical Member if he has of sixty-two Amendment in

Rule 125 be selected attained the

6. [n the "Principal Rules column-I. the rule set ". fbr the existing I{ulc out in ccllumn-2 shall l2-5 scl oul in namelv- Column-l Existine Rule

126. Power to determine the methoOology and procedure.- "fhe Authority may determine the methodology and procedure for determination as to whether the reduction rate of tax on the supply of goods or services or the benefit of input tax Amendment in

Rule 126

7. In the "Principal Rules" column-l, the rule set Hereby substituted Rule Secretary to the Authority shall hc in accorclancc with the provisions ol' rule 125 ol'the ('crrrral Goods and Services T'ax Rules. 20 | 7 . for the existing Rule 126 set our in out in column-2 shall be substituted:

126" Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules.

Column-l ,__-___,-- _ ___E4$ng Rute _125. Secretary to the Authorify.- The Additional Director General of Safeguards under the Board shall be the Secretary to the Authority.

,v' Page 36 of6l t' I I I credit has been passed on by the registered way ol'I person to the recipienr by j ctrmmensurate reduction in prices.

namel fhe Authority shall cease to exist after the expiry of two years f,rom the date on which the Clhairman enters upon his office unless the Council recommends otherwise.

Explanation"- For the purposes of this Chapter.

(a) "Authority" means the National profiteering Authority constituted under

(b) "Committee" means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) oI rule 123 of these rules:

(c) "interested party" includes- a. suppliers o1'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.

L______

137. Tcnurc of Authorilv.- Amendment in

Rule 137

8. In the "Principal Rulcs" column-1. the rulc sct r-- i I j ll T Column-l Existing Bg of Authority.37. Tenure Anti- rule Itulc 138 set out in be su[rstitutcd:

Amendment in

Rule 138

9. ln the column namel "Principal Rules", fbr the existing Rule -*'--- ---t I Existine Rule

138. E-wav rule.- I till such time as an E-way bill system is developed and approved by the Council, the Governmenl may' by notification. specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. l/ ^r$r' Page 37 of6l I Column-2 I f_r:__ Hereby sqlqqtuted Rule I I 38. Information to be furnished prior to .o--"nccrncnl .1. I I and generation of e-way bill.- ( l)Every registered person who causes exceeding fifty thousand rupees-

(i) in relation to a supply; or

(ii) fbr reasons other than supply: or

(iii) due to inward supply from an unregistered person.

shall, before commencement of such movernent. lurnish inlilnr:rtiorr rclirline t() llrc srrirl goods in Part A of FORM GST EWB-01. electronically. on thc corrrrrrorr portirl. (?) Where the goods are transported by the registered pcrs()r'r as a consrgn()r .,r.tlrc recipient of supply as the consignee, whether in his own convc-yancc or rr lrircrl .nc.r.b-\ railways or by air or by vessel, the said person or the recipient rnay gurc)r-irtc thc c-rvir-r 6ill in FORM GST EWB-O1 electronically on the cornrnon portirl irlicr lirrrrislrirrs information in Part B of FORM GST EWB-01.

(3) Where the e-way bill is not generated under sub-rulc (2) and thc goods urc lriyrtlctl ovcr. to a transporter fbr transportation by road, the registere<J pcrson slrall lirrnisS l5c infbrmation relating to the transporter in Part B of FORM GST liwB-01 orr thc colnnroli portal and the e-way bill shall be generated by the transportcr on thc saicl portal orr tlrc basis of the information furnished by the registered person in Part A rl' l.'OltM (;s'l' EWB-OI:

Provided that the registered person or. as the case may bc. lhc transportcr nra-y. rrl his option, generate and carry the e-way bill even if the valuc ol'thc consisnrncnt is lcss than fifty thousand rupees:

Provided firrther that where the rlovement is causecl by an unregistercci pcrson either in his own conveyance or a hired one or through a transporter. hc rlr thc transporlcr may, at their option, generate the e-way bilt in FORM GST EWB-01 on thc c.rnrn.' portal in the manner specified in this rule:

Provided also that where the goods are transported fbr a distance of'less than tcn kilometres within the State or Union territory from the place of business 61the consignur to the place of business of the transporter for further transportation" ther supplier or the transporter may not furnish the details of conveyance in Part B ot'FoRM GST EwB-01. Explanation l"- 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 saicl to be caused by such recipient if the recipicnt is known at the tinre ot- c()rnrn(:ncc:rnent of' the movement of goods.

Explanation 2.-The information in Part A of FORM GST EwB-0r shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transpclrted by railways or try air or by vessel.

(4) Upon generation of the e-way (EBN) shall be made available to -rV bill on the common portal, the supplier. the recipient a unique and the transporter number on the Page 38 of6l common portal.

(5) Any transporter transferring goods fiom onc convcyitpcc 16 iyrgllrcr.irr llrc t..rr.sc 'ltransit shall, befbre such transfbr and further movcrncrrt ol'goods. trptlirte tlrc rlet;rils ol conveyance in the e-way bill on the common portal in F()RM (;S'[ ltWl]-01. Provided that where the goods are transportcd lilr a dislancc ol'lcss llxrrr lcrr l,ilonrr.tr.r.s within the State <lr Union territory fiorn the place ol'busincss ol'thc lrirrrsl'r6r.lcr. lirrirllr l. the place of business of the consignee, the details ol-convcyancr: ruav nol 5c rrptlrtcrl irr llrr. e-way bill"

(6) After e-way bill has been generated in accordance with thc pror,,isiorrs ol'srrb-rrrlc ( | ). where multiple consignments are intended to be transprlrtcd in onc: convc-\'rncr.. tlrc transporter may indicate the serial number of e-way bills gcncratccl irr rcspcc:t ol circlr spclr consignment electronically cln the common portal and a consoliclate:d c:-wuy bill irr l'( )l{M i GST EWB-02maybe generated by hirn on the said common portal prior to thc rrr.,vcrrr.,rt I ofgoods.

(7) Where the consignor or the consignee has not gencratcd FORM CST llwtt-(f l irr accordance with the provisions of sub-rule (l) and the valuc gl'ggeds cirrric4 ir llrc conveyance is more than fifty thousand rupees, the transportcr shall gcncrutc lr()ltM GSTEWB-0l on the basis of invoice or bill of supply or dclivcry challan. us thc clsc nriry be' and may also generate a consolidated e-way bill in FORM GSl' EWlt-O2 orr tlrt: common portal prior to the movement of soods.

(8) The information furnishecl in part A of FORM GST EwB-01 to the registered supplier cln the common portal who may utilizcr details in FORM GSTR-I:

f'rovided that when the infbrmation has been furnished by an unrcgistcrecl sr.rp;rlicr irr FORM GST EWB-01, he shall be informed electronically. if thc mobile nunrhcr or tlrc c- mail is available.

(9) Where an e-way bill has been generated under this rule, but goo<Js arc cithcr n11,t transported or are not transported as per the details furnished in the e-way hill. the e-w1,v bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Cornmissioner, within 24 hours of generation of'thc c- 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 l3gB.

(10) An e-wa)i bill or a consolidated e-way bill generated uncler this rule shall be valicl fbr the period as mentioned in column (3) of the Table bel6w fiom the relevanr date. fbr the distance the goods have to be transported, as mentioned in column (2) of the saic1 l-ahle: shall bc rrratls availirhlc thc sarnc lirr lirrnishiltg \.dL,/'

(l) (2) (3) O"e ) For every 100 km or part thereof thereafter Provided that the Commissioner may. by notilicatiorr. e:xlcrrrl tlrc vrrlrrlrl\ way bill for certain categories of goods as may bc spcciliccl tlrcrcirr: Provided further that where, under circurnstanccs ol'rur cxer.pliorurl goods cannot be transported within the valiclity pcriod ol'tlrc c-wir\, bill. rlrc may generate another e-way bill after updating thc dctails irr l):rr.t lt Explanation.-For the purposes of this rule. the ..rclcvanr which the e-way bill has been generated and the period .l' the time at which the e-way bill has been generated and twenty-four hours.

(l l) The details of e-way bill generated undcr sub-rulc (l) shall l"rc prirrlc rrvirilir5lc l, l6c recipient, if registered, on the common portal. who shall cornrnunicirtc lris rrccc;rtrrrrce er- rejection of the consignment covered by the e-way bill.

(12) Where the recipient referred to in sub-rule (l l) does not cerrrprurricirlc 5is ircccptirrcc or rejection within seventy two hours of the details being rnadc av1il16lc te Sirrprr llrc common portal, it shall be deemed that he has accepted the said dctails.

(13) The e-way bill generated underrule 138 o1'the Central Goocls ancl Scrviccs'lax llrrlcs or Goods and Services Tax Rules of any other State shall be valid in thc Stirtc .

(14) Notwithstanding anything contained in this rule. no c-wa),bill is rcqrrircd to bc

(a) where the goods being transported are specifled in Annexurc;

(b) where the goods are being transportecl by a non-mcltorised convc-yalcc;

(c) where the goods are being transponed fiorn the port. airport, aircargo conrplcx iurcl land customs station to an inland <;ontainer depot or a container licight station lirr clearance by Customs; and

(d) in respect of movement of such goods and within such areas in values exceeding such amount as the Cornmissioner of' State tax. consultation with the chief commissioner of central tax.

Explanation. - The facility of generation and cancellation of e-way bill rrray also be rnadc JW' validitv slrirll bc corurlctl li'orrr a Statc: and tnay notill,' lirr irr

ANNEXURE

S.

No.

Chapter or Heading or Sub-heading or Tariff item Description of Goods l. 0l 0l Live asses, mules and hinnies

2. 0l 02 Live bovine animals

4. at04 Live sheep and goats 0r05 0t 06 b2o17.

e 02a3 alal i I-iver poultry. that is to say. lirwls ol' ducks. geese. turkeys and guincl lirwls.

Other live animal such as Marnrnals. ltirtls. lnst.cls Meat of'bovine animals. licsh arrcl chillctl containerl unit containerJ Meat of'sheep or goats. Iicslr.

put up in unit containerJ Meat of horses. asses. mules or lrinnies. licslr. chillcrl .r. lirzelr Ittlltt'r i than frozen and put up in unit containerl i Edible offal of bovine animals. swinc. shcc1.r. g.irrs. lrrr.scs I I or hinnies. fresh. chilled or liozcn lorhcr rrurrr lirrzcrr:rrrrl in

LJ, 0307

Pig fat" free of lean extracted, salted, in containersl Meat and edible flours and meals meat. and brine. dried poultry lat.

or smokgcl containerl frozen Iother than fiozen and put up in r_rnit contirincrl Other meat and edible meat oflirl. licsh. chillctl or liozcrr lotlrcr tlrrrrr fiozen and put up in unit containcrl Pig fat, free of lean meat, and puultry extracted, fresh, chilled or liozen lothcr containerl lirt. rrot relrtlcrcd or' thart liozclr arrd prrt olhcrw isc rltltcrw isc meat offal. salted.

of meat or meat in brinc. dricd or oflal. othcr thiln contalners Fish seeds, frozen state 2.5%J prawn / shrimp seeds whether or no1 processccl. curccl .r irr [other than goods falling under ('haptcr ] and attraclirrs Live fish.

ffi42 Fish, fresh or chilled" excluding fish fillets and other lish mcal heading 0304 0304 Fish fillets and other fish meat (whether ;t n.xmi;G,Ji fi...lt chilled" cmstaceans. whether in shell or not, rive. fresti or;lnil"d; ;dr".;*- J in shell. cooked by steaming or by boiling in warer live. lresh or ctrilled. I --_-. l I Mouuscs, whether in shell or not. live, fresh, chilled; aquatic j l"l invertebrates other than crustaceans and molluscs. live. fresh or chilled. Aquatic invertebrates other than crustaceans and mollusct. tire. f.erh rii chilled.

Fresh milk and pasteurised milk. including separited -itk. .itk ""dcream' not concentggq !9I rgltaining added sugar or other sweetening l-i-- I f __ ii26" I Lt" Curd; Lassi: Butter nrilk Chena or paneer, ttther tltatt pLrt up irr trrit r.'orrlrrrrrcls iur(l l)(.rli1t,il registered brand name.

Birds'eggs, in shell. fiesh. prcscrvccl or cookctl Natural honey, other than put up irr urrir crrrrrrirrer rurtl lrt.rrrrr[, rr registered brand namc human hair All goclds i.e. Bones and horn-corcs. urrworkcrl., rlclirltr.tl. sirnplr prepared (but not cut to shape). treated with acicl or gclirlirrisetl. ;ror.rtlcr and waste of these products All goods i.e" Hoof meal; horn mcal: hoovcs. cllws. rr:rils rnrtl bc;rks: antlers; etc" Semen including frozen semen Live trees and other plants; bulbs. roots antl lhc likc: crrt llowers rrrrtl ornamental lbliase Potatoes. fresh or chilled.

Tomatoes. lresh or chilled.

onions, shallots, garlic, leeks and ottrci iiriu.cous vcperirblcs. licslr 6r chilled.

Cabbages, cauliflowers, kohlrabi, kale and sirnilnr ccliblc hnrssicls" fresh or chilled.

Lettuce (Lactuca sativa) and chicory (Cichoriurn spp.). licsh or chillctl. Carrots, turnips, salad beetroot, salsify. celcriac. radishcs urrcl sirlilrrr' edible roots. fresh or chilled.

Cucumbers and gherkins. lresh or chilled.

Leguminous vegetables. shelled or unshelled. trcsh or clrillcd. Other vegetables, fresh or chilled.

Dried vegetables, whole, cut. sliced, broken ,r in ;ir*j;'r. hr_ir not fuither prepared.

Dried leguminous vegetables, shelled,whether or nui rLin"Jj ,ii.pt'i. Manioc, arrowroot, salep, Jerusalem articholies, s*ed-putrkr." ilj similar roots and tubers with high starch or inulin content. fiesh or chilled; sago pith" Coconuts, fresh or dried, whether or not shelled or peeled Brazll nuts, fresh, whether or not shelled or peeled Other nuts, Othcr nuts. fresh such as Alnrr.lrrds- llirzelnrrls or filhefls t--" It---- I al i- ---:

i 34.

iT:

4o 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.

Page 42 of 6l Pistachi )J.

'T-.)).

Citrus fruit. such as Orarrgcs. Marrdrrr.irrs satsumas); clementines, wilkirrgs ancl sirnilrrr- including pomelos, Lemorrs (('itrus lirrrorr. (' (Citrus aurantifolia, Citrus latilolia). licsh.

Grapes. fiesh Apples, pears and quinces. licsh.

fresh.

Other fruit such as strawberrics. raspbcrrics. blrrckbcrncs. rrrrrlhe'n.itrs and loganberries, black. white or rccl curr:.rrrls lul(l gorscbe r.r.ics. cranberries, bilberries and other liuits ol' thc gcrrtrs r,,lrccirrrrnn. hirvi fruit, Durians, Persimmons. Pomcgranates. 'l'lrrnarind.

Custard-apple (ata), Bore. Lichi, liesh.

Peel of citrusfruit or melons (including watcrnrckrrs). ri'csrr. All goods <lf seed quality Coffee beans. not roasted Unprocessed green leaves o1'tea Seeds of anise, badian. f-ennel. coriandcr. cunrin ()r (:rlnt\\;r\ : jrrnillr.r berries [of seed quality] Fresh ginger, other than in processed 1<lrm 0910 30 l0 Fresh turmeric, other than in processed {itrm I 001 Wheat and meslin [other than those put Lrp in unit corrtainer arrcl bcurirrg a registered brand name] brand name]

I 003

100s Maize (com) [other than registered brand name] l 006 Rice [other than those put brand name] I oo" t----- i 61.

a6T. 0909 tr, \ AI-, 0910 ll l0 Grain sorghum [other than those put up in unit container and beaiin[i registered brand name] 1008 lBuckwheut,m ,Balrr, I Ragi] [other than those put up in unit container and bearing a registerecl 73' I 1101 lwheat or meslin flour [other than those put-up in r"it "o.rtai*r-a..fi bearing a registered brand name].

Cereal flours other than of wheat or meslin" flour, etc.] [other than those put up in unit registered brand namel fmaize (corn) flour, Rye container and bearins a Page 43 of6l a T t s l 105 r2t4 1701 or 1702 Cereal groats. meal and pcllcts lothcr thrrlr tlrose frrrr and bearing a registered brand nanrcl Cereal grains hulled Flour' of potatoes lothcr than thosc put up irr rrrril c()nllun(.r'rrrrtl lrt.;rr.rrr1-, a registered brand namel Flour, of the dried leguminous vegctablcs ol'he:irtlirrp, oTli 1;rrrlsr..s) [other than guar meal ll06 l0 l0 and guur gunr rclirrctl slrlrt ll0(r l0 90], of sago or of roots or tubers ol'hcading 0714 or ol'llrr' protlrrt'ts .'l Chapter 8 i.e. of tamarind. o1'singoda. nrango llour" crt', lorlrer rlr;yr tgryjut up in unit container and bearing a rcgisrcrcd r.rnr.tl rrrrrre I All goods of seed quality Soya beans. whether or not broken. of seed quality Ground-nuts. not roasted or otherwise cook;i. *li"ti.,,-.r,,, ttol slrcllctl or broken, of seed quality.

Linseed, whether or not broken. o1-seed quality.

Rape or colza seeds. whether or not brokcr. .l'scercl c;Lrarity. Sunflower seeds, whether or nof Unrt sceil qualiry Other oil seeds and oleaginclus fiuits (i.c. I)alrn rruts arrcl kcrrrcls. coltorr seeds, Castor oil seeds, Sesamum seetls. Mustard sccrls. Srrl'lirwcr (carthamustinctorius) seeds. Melon seeds. lroppy scercls. A.;anrs. Mrrrrg. kernel, Niger seed, Kokam) whether or not br.kcn. rl'sectl qtrirlir.y. Seeds, fruit and spores, of a kind ur"O t,rir.i*ins.

iT I Plants and parts of plants (including primarily in perfumery, in pharmacy similar purpose. tiesh or chilled.

Locust beans, seaweeds and other fresh or chilled.

Cereal straw and husks, unprepared.

pressed or in the form of pellets seeds and tiuits). ol' and sugar whether or not choppcd. grounrl.in0 i['i I -et.

-9a t904 nse. common as Mun. tlattened or bealcn rice.

commonly known as chira, parched rice, commonly known as khoi. parched paddy ur ricc coatcd with sugar ol gul, uuurrnorrly known as Murki

96. I 905 Pappad 97^ r 905 Bread (branded or otherwise), except pizzabread

98. 2201 water [other than aerated, mineral, purified, distiiied. rnedicinai, i;6, battery, de-mineralized and water sold in sealed container]

107. 3304 Kajal [other than kajal pencil sticksl. Kumkurn. l]indi. Sirrdrn.. r\lrrr Municipal waste, sewage slurdge, clinicai wastc Plastic banqles Condoms and contraceptives Firewood or fuel wood Wood charcoal (including shell or Itut clrarcoirl). whe tlrcr or rrol agglomerated Government Treasuries or Vendors authoriscd by thc (irvcrrrrnent Postal items, like envelope, Post card etc.. sold by (iovcrrrrrrorr 48 / 1907 Rupee notes when sold to the Reserve Bank ol'lndia Cheques, lose or in book lbrm Printed books, includins Braille books Newspapers, journals and periodicals, whethcr ur not illustratctl or containing advertising material 4903 Children's picture, drawing or colouring books Maps and hydrographic or similar charls o1-all kintjs. i*tr.t'iiu atiiscs. wall maps. topographical plans and globes, printed Silkworm laying, cocoon I r23. Silk waste F'*-- | 124. Wool, not carded or combed Fine or coarse animal hair, not carded or combe<J Waste of wool or of fine or coarse animal hair in aq" r I I I t- I 2202 90 90 I'ender coconut waler othcr thalt ltut up lr registered hrand nantc pulses. concentrates arrdadditivcs. whcat brirrr lrrrtl tlc-oilctl t'rrl.r. Salt. all types specilication No.5470 : 2002 Human Blood and its components 3006 All types of contraceptives All goods and organic manure [ttthcr thin pur up rrr rrrrrt r'or)lrrrlc;s:r1tl bearing a registered brand namel l 08" l Gandhi Topi Khadi yarn Jute fibres, raw or processed but not spun Coconut, coir fibre lndian National Flag Human hair, dressed. thinned, bleached or otherwis" *orGd ---l l 30.

l 33.

4802 I 4907 4817 I 4907 6912 00 40 Earthen pot and clay lamps Page 45 of6l

I 35. 8201

Agricultural implements tttitnually opcrllcd or rrnrrrurl tlrirt.rr rr. llrrrrrl axes, bill hooks and sintilar ltc:wing lools: seclrlcrrrs;rrrtl plurrr.rs ol ;rrr\ other tools of a kind uscd in agriculturc. horlit.rrltrl-('()r l()r.('srr.\ Amber charkha Handloom [weaving machirrcry I vehicles Parts of goods o1-heading 8801 Hearins aids Indigenous handmade musical instruments Muddhas made of sarkanda and phixrlbaiiari.jlurcl,,r, Slate pencils and chalk sticks Slates Passenger baggage Any chapter Puja samagri namely,-

(i) Rudraksha. rudraksha mala. tulsikarrtlri rrrirlir. 1'rarrchg:rvvir (mixture of cowdung, desi ghcc. milk and curd ):

(ii) Sacred thread (commonly known as yagrrop;rvir);

i r38.

I I I I i

(iii) Wooden khadau:

(iv) Panchamrit.

(v) Vibhuti sold by religious institutions.

(vii) Wick for diya.

lviii) Roli

(ix) Kalava (Raksha sutra )

(x) Chandantika 117 Liquefied petroleum gas fbr supply to householcl aird non donrcstic exempted category (NDEC) customers

149. Postal baggage transported by Department of posts l 50. Natural or cultured pearls and precious or semi-precioui rt,rn"r; precious metals and metals clad with precious metal (clhapter 7r) r5l Jewellery, goldsmiths' and silversmiths' wares and other irtiCt"s (Chapter 71) Cnrrency Used personal and household effects I 54. Coral, unworked (0508) and worked coral (9601) A,/ Page 46 of6l i nsertion of Rules Rules shall bc substitutcd; nalrrcl,v- charge of a conveyance.-

(l) The person in chargc ol'a colrvcviurcc slurll cirrr.r

(a) thc invoice or bill ol'supply or rlclir,.'r..\, t.lr;rllrrrr. rr:r tlrr. t.irst, may bc; and

(b) a copy of the e-way bill or tlrc c-,uvrr-r bill rrrrrrrlrr.r. r.illrt,r. physically or mappcd to a Radio l;rcrlrrcrrc_r,' lrlcrrtilit'rrtrorr l)r,r ice by the ('ornmissioncr.

(:21 A registered person may obtairr an lrrvoicc ltel'err'rrr.t, Nrrrrrlrt'r. verification by the proper ollicer in licu ol'tlrc trrx irrr,,oit'c rrrrtl srrclr number shall be valid lbr a pcriod ol- thirtv d:ry,s lirrrrr tlrc tl;rte pl uploading.

(3) Where the registered person uploads llrc irrvoicc rrrrclcr sLrb-r.ule (.2).the information in Part A ol'FORM (;s'l'ltwl]-01 slurll be :ruto- populated by the common portal on thc basis ol'tlrc inlirnrxrtion furnished in FORM GST tNV-l.

transporters to obtain a unique Radio Iircquclrcy ldcrrtilicatiorr l)evrc:c and get the said device embedded on to thc convevilncc r.rncl rrrup tlre c- wa;' bill to the Radio Frequency ldentillcation l)cviccprior to t[e movement of'goods.

where circumstances so warrant. the ('onrnrissioncr nray.hv notification, require the person-in-charge ol'thc colrvcvalrcc l() crrrrv the following documents instead of the e-way bill-

(a) tax invoice or bill of'supply or bill ol'enrry: or

(b) a delivery challan, where the goods are transportcd lirr reasols other than by way of supply.

1388. Verification of documents and conveyances.-

(1) The commissioner or an officer empowered b,v' him in this behalf may authorise the proper officer to intercept any conveyance to veriSr the e-way bill or the e-way bill number in physical form fbr all inter-state and intra-State movement of soods"

(2) The commissioner shall get Radio Frequency ldentification Devicereaders installed at places where the verification of Page 47 of6l movement ol-gotlds is rcqttirctl lo bc ciu'r'it'tl orrl rurtl r,t.r'ilit.;rlierr device.

(3) The physioal verilicatiort ol'corrvc-yiurcL's slr:rll lre r.rrrricrl orrl by the proper oflcer as autlroriscd hy llrc ('orrrrrrissiorrcr ()r irrl officer empowered by him in this bchirll'.

Provided that on rcccipt ol' spcciric irr rrrrnirrirrr ()rl evasion of tax. physical verilication ol'ir spccilic con\c_\r1rcc c;11 also be carried out by any olliccr alicr obtuinirrg ncccssrr.\ approval of the cornmissioncr or an olliccr lrrllrorisctr rr1 r11111 1,t this behalf.

f38C. Inspection and verification of goods.-

(1) A summary report ol'evcry inspcctiorr ol' eoorls irr triursil shall be recorded online by the propcr r|liccr irr l):rrl A ol' inspectionand the final report in Part I] o| FORM (;s'l' l,lwll- 03 shall be recorded within threc days ol'suc:lr irrspccri.rr.

(2) Where the physical veriflcation ol'goods bcing trunsportccl orr any conveyance has been done during transit trt orrc placc withirr theState or in any other State, no furthcr physical vcriljcatiorr ol' the said conveyance shall be carried clut again in thcstatc. unlcss a specific information relating to evasion ol'tax is rnacls availirblc subsequently.

138D. Facilify for uploading information regarding detention of vehicle.- where a vehicle has been intercepted and detained lbr a period exceeding thirty minutes, the transporter rnay upload thc said information in FORM GST EWB-04 on the common porral.

FORM GST

(See Rule E-W r 38) Biu

PAR -A

A.2 Place of Delivery A.3 lnvoice or Challan Number A.4 Invoice or Challan Date A.-{ Value of Goods t\ ^i\/ Page 48 of6l I I Notes:

l. HSN Code in having annual digit level lor financial year.

Vehicle Number column A.6 shall her indicatcd al rrrittinruln lw() tligit lt.r,el lirr trrrl)ir\('r.:i turnover upto five crore rupees in the precr:dirrg lirurrrt'irrl y(,itr ilr(l lrl lotl 2' Transport Document number indicates Goods Receipt Nurnbcr or ltrrilrvrn, l{cccilrl Nurrrhcr or Airway Bill Number or Bill of Lading Number.

3. Place of Delivery shall indicate the plN code of-placc ol'dolivcry. 4' Reason for'Iransportation shall be chosen lronr one ol'the lirllowirru: Code Description Supply Export or Import Job Work Recipient not known Line Sales Sales Return Exhibition or fairs For own use Others (See Rule 138) l0 1l t2 t4 t7 l8 Consolidated E-W Page 49 of6l I Part A t._._____ i Name of the Officer i __ .__ Integrated tax Central tax Intesrated tax State or UT tax Details of Notice Verilication Rcport j t iame of person i"-.trurg. of uehicl" Whether goods were detained? i Actual value of the Goods State or UT tax Cess Penalty pa,""able Number Summary o1'findings \ .z' '^X/ ease of vehicleI -- -- l I __l I I Page 50 of6l t+i\./ Approximate Location of detention Period of detention of detention 1if known) i Date of Invoice available State (name and code) Type of supply - B to B supply B to C supply Attracts Reverse Charce Attracts TCS Attracts TDS Supplies made to SEZ FORM (;S't'tNV _ | Generation of Invoicc llcf'crcnct' Nulrrbcr.

GSTIN o1'operator GSTIN of TDS Authority 'l'rade name. if anv Deemed export Price I Iotal j Discounr I l-arahl (pcr j ralue l.il'any I eraluc Ccntral tax Packing and Foruarding Charges etc.

Signature Name of the Signatory Designation or Status" Page 52 of61 Amendment in

F'ORM GST

ENR-OI

have becn substitutcd. nalncly:- Application for Enrolment undcr section 35 (2)

(a) Legal name

(b) Trade Name, if any I I proprietorship conr I 3. I Type of enrolment

(i) Warehouse or Depot (ii)Godown ( iii) Transport services (iv) Cold Storage Constitution of Business (please Select the Appropriate)

(i) Proprietorship or HUF (ii) Partnership Name of the State

(d) Aadhaar (appticable in case of proprietorship concerns only)

(iii) Company

5. j Particulars of principal place of Business I -___i---_--

(o) | Address Building No. or Flat No. Floor No.

I Name of the i Premises or Buildinp I City or Town or Locality or I villaee Road or Street Taluka or Block j District I L-*__- State PIN Code Latitude I l- Longitude (D) i contoct tnlormotion (the email address and mobile number wilt be used for outhenticotion) Mobile Number I I __l Fax STD Nature of premises J- -09-20 I 7i Page 53 of6 | Details of additional place of business - Add ror aoJttionat place(s) ol bustnr'.,s, rl ,rrry(l ill rrgr tlrr same information as in item 5 [(a), (b), and (c)] "f llorm> gtve-consent to "Goods and Services Tox Network" to obtoin my detotls lront LilDAt lor tlrt, outhentication. "Goods ond Services Tox Network" hos infornted rtrr, ttrut rrtt,ntrty itnlormation would only be used for votidoting identity of the Aodhaor hotder and wrll Lte shrtrt,tl wrtlt icentral ldentities Dato Repository only for the purpose of outhentitotion. i j8. List of documents uploaded j( Identity and address proof) I that the information givcn lrcrcirr abovc is tr.rrt' lrrrtl belief and nothing has bccn conccalcrl thcr-cli.orrr.

Signirturc Nanrc ol' Authorisctl Siurrirtorv F-or Office Use:

;nrolment no Amendment in

FORM GST

RFD-OI

13. From the l't July of 2017. for "FORM (is'l tUrt)-01".

fbllowing Form shall be substitutcd and shall bc dccnrctj to have been substituted. namelv:- lhc hc .FORM-GST-RFD-OI Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registercd person and other registered taxable person) I i j I --- -r--l ,\N- p" Venltcatron ll hereby solemnly affirm and declare jcorrect to the best of my knowledge and I I I I I I T.

GS"TIN I Legal Name a). Trade Name, if anv Address Tax (if a period rplicable) From <Year><Month> To <year><Month>

6. Amount of Refund Act Tax Interest Penalt v Page 54 of 6l I I Central tax Address of branch Claimed (Rs") Grounds of refund claim (select from drop down) (accumulatcd I'l'C) On accounl ol'ordcr (d) no.

lirx lrr\ -fype order Assessnrcnt Provisional assessrnent Any other order (e) (fl ITC accumulated due to invc slfuclu|c 5;11 t 1;

(e) clause (ii) of flrst proviso to sccttolt On account o1'supplies madc to SlrZ (with payment of tax) Tax paid on a supply which is not providcd.

partially, and for which invoice has nul becn On account of supplies made to Sl:Z unit/ SlrZ clcvcloprcr.

(without payment of tax) Recipient of deemed cithcr wholll or issucd (lax paid I I I I i8.

on advancc pavmcnt Tax paid on an intra-State supply which is srr,iefui'nfty ircra to be inter-State and vice chanue ol'l'OS) Excess payment of tax. if an Any other (sneci Type ol' j AccountDetails of Bank account Whether Self-Declaration fited by Applicant u/s 5414). if applic:ablc \ .r' Page 55 of6l :r--__ not availed any drawback on goo<Js or serviccs or botlr irrrtl tlrlrl I lrirrr.rrol eLrrrrrt'rl rt.lrrrrtl ,l llrt. integrated tax paid on supplies in respecl ol-which rclirrcl is cl.irrrctr. Signature Name - Designation / Status I hereby declare that the refund of input tax credit clairrrctl irr the irpplicirliorr rkrcs rrol irre lrrtlt. arailed on goods or services used for makirrg'nil' rated or firlly cxcnlpt srrpplrcs. Signature Name - I hereby declare that the Special Economic Zone unit /the Special l:corrorrric zorrc tlcvclopcr.Srrs ncll availed of the inpul tax credit of the tax paid by the applicarrl. covcrccl ulrdcr tlris rclilr4 clrrirrr. Signature Name - Designation / Status (For recipients of deemed export) I hereby declare that the refund has been claimed only for those invoices which have been reported in statemenl of inward supplies filed in Form GSTR-2 fbr the tax period for which refund is being claimed and the amount does not exceed the amounl r.rf input tax credir availed in lhe valid retum tiled t'or the said tax period" Signature Name - ll( Designation / Status Designation / Status 20t 7) Page 56 of6l cenift that in respect of the refund amounting to l{s. ---l wirlr rcspccl lo tlrt.tir\. urr(.r(.\r. (}l other amount fbr the period from---to----, clairncd irr thc rclrrnd :rpplrcirlion. llrt. rrrt.rrlt.n(.(. .1 tax and interest has not been passed on to any othcr pcrson. I/we <Taxpuyer Name> hereby solemnly afllrm and declaro that herein above is true and correct tcl the best of my/our knowledge and been concealed therefrom.

IiWe declare that no refund on this account has been received by me/us carlicr. Place Date (Nanrc) Designationi Status L___ Annexure-l Refund 'fype:

ITCI accumulated due to inverted tax structure [clause (ii) of first proviso tg section 54(3 )l Turnover of I Tax payabte i inverted rated I on such i suppty of i inverted goods I rated supply I ofpoods Adjusted total turnover Net input tax credit amount to be claimed [(l x4-:-3)-21 I 2 a

J 4 5

Signature Name - Desisnation / Status I under clause (a) or clause (b) or clause (c) or clau,sc (d) or clttu^st,(l) ttl .ttrh-tt,t'tirttr 1,\) 6/ J | ,vection 54.) I

10. Verification I tltc rrrlirrnrltrorr giu.,' I bclicl'anil nothing lras I Signature of Authorisccl S ignatory Page 57 of6l (Amount in Rs") Rc:firnd Type: Exports of services with paynrenl ol'tax l F, iN I I I i LIr i. __1, I L._,_.__, st" No.

Invoice details Irrtc tax IIR('/ | No. Date Value I-axable value Amt. No.

I a l1t\ dcbit rrolc.

(Atttorrnl lr Refirnd T'ype:Export without payment of tax (accumulatcd l't'(.) sl.

Ncr Invoice details Goods/ Services (G/s) Shipping b (jxn No. Date Value Port codc

J 4 5 6

til iiili,,r )rt l{s" ) lilt( Nrr tl t,lt{( I )ltlr' t.l l(cl' No.

| )irlc l0 Refund Type: Export without payment of tax (accumulated ITC) - calculation ol'rclirrrcl rrrrr.rrrrl Turnover ofzero rated supply of loods and services Net input tax j Adjusted tota-l R.efund am credit I turnoter i flx2-i3 I l 2 -) /la mounl I3)i l l __- I Refund Type:On account of supplies made to SEZ unit or SEZ Deveioper 1on paymcnt el'tax) (Anrounl in Rs") I I --J

GSTIN

of recipient Invoice detr ils Shipping bill/ Bitl of export/ Endorsed invoice by SEZ Integrated Tax Integrat ed tax involved in debit note, if any Integrate d tax involved in credit noteo if any Net Integr ated tax (8+ g- l0)

No. Dntc Value No. Date Taxable Value Arnl.

Page 58 of6l l{ efund Type:On account of supplies madc lrule tl9(2)(d) and tte(2)(c)l S.I N l. i Invoice details I o. l Scrvi I No. Date Value 2 3 4I Refund Type:On accounl of supplies made to SEZ (accurnulated ITC) - calculation of refund amount Turnover ofzero rated supply of goods and services iccs ((J/S) No (r lrule tf9(.1)l Adjusted total I , I x2-:3) J, l l L..

Refund Type:On account of change in POS of the supplies (intcr-Statc to irrlra-strrtc unrl vit:e vcr.srr; Order Details (issued in pursuance of sectio ns 77 (l )'and (2). il'any: ordcr N.: ( )r.rlcr. l)irte : (Arrrourrl in l{s.) '1"u..

tax i t,t I l.'t'j rax I lsupphl Refund rype: Excess payment of tax, if any in caie of last return filed. llt cas 82C) ed tax Centra tax SI ate, UT tax Cesr )lacc rl" iuppl Intcgr aled tax \o Date Value Iaxable Value I ,.,,r* Date of filing return Amount T'ax Payable Integrated tax tax i [JT'tax i I I a Net input tax credit Page 59 of6l I 'lhis is to certify that in respect ol'thc rerund anrounting t, lts.. thc- incidence ol'tax and interest, has not been passecl on to irnr, olltcr l)cr.s()n based on the examination of the books ol'account anci othcr rclcvlurt r.r.cor.tls rrntl maintainedi fumished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Mernbership Number:

Place:

Date:

l;tr ;tr'notl Nole * This Certificate is nol required to bejurnishatl h"v, thr ttltlslit.tutt, <.ltrrtttttt.q r.t,frttttl tuttlt,t. cluuse (a) or clause (h) or clause (c) or clause (cl) or c'luu,t't: (/) rtl srth-,tt,t'titttt (,\) ol .tt,t'lttttt .\.1 ttl Instructions -

2. J"erms used:

(h)Temporary ID:

F-rom registered pcrsorr to unrcgistcrccl l)crs()tr Export General Manil'cst Goods and Services'['ax ldentilication Nrrrnbcr Integrated goods and serviccs tax Input tax credit Place of Supply (Respective Stare) Special Economic Zone Temporary Identification Number Llnique Identity Number 2' Refund of excess amount available in electronic cash ledger can also be claimed thnrugh rclurrr or b"v filing application.

3. Debit entry shall be made in electronic credit or cash ledger at the time ol-filing the application. 4' Acknowledgement in F-orm GST RFD-02 will be issued if the application is lbund complerc in all respects.

5' Claim of refund on export of goods with payment of IGST shall not be processecl through this applicaticln.

6' Bank account details should be as per registration data. Any change in bank details shall flrst be amended in registration paniculars bclorc quoting in thc applicatiol.

7. Declarationshall be filed in cases wherever required.

8' 'Net input tax credit'means input tax credit availed on inputs during the relevant period frrr the purpose of Statement-l and will include ITC on input servicei also tbr th" pu.por. of Statement-3A and 5A,.

Page 60 of6l It" Adjusted total tumover' means the turnovcr in a Statc or lr ljrrrorr lr.:r'r'rlor\. ;rs rlt'lrrt.tl rrrrtlt.r clause (112) of section 2 excluding the valuc ol"cxcnrpt supplics ollrcr llr;rrr ,/(.r.-rirt('(l srrpplrt.s. during the relevant period.

l0' For the purpose of Statement-1. relund claim will be basccl orr srrl"rplics rcpor.tr.rl rrr ( is lll | ;rrrrl ll' BRC or FIRC details will be mandatory whcre rclirttcl is clairrrctl irgrursr (.\lx)r'r .t r;t'r.\r.t.:. details of shipping bill and EGM will be mandatory to bc providccl irr crrsc ol'e rpor.t pl lrqrtlsl2' Where the invoice details are amended (including export). rclirnd slrrrll lrt,rrllotgrl rrs pt.r tlrg calculation based on amended value.

13. Details of export rnade without payment ol'tax shall be rcportcd ip Slltcrrrcrrt- I, l4' z\vailability of refund to be clairned in case o1'supplies rnaclc to slr/ rrrrit .r Sl / tlcrt.l.pr.r w'ithout payment of tax shall be worked out in acco.dance with thc lirrnrrrlu pre:;cr.rlrt.tl irr r.rlr. 3()(-l )l5 'T'urnoverof zero rated supply of goods and services'shall lravc tlrc slnre nlciurirrg;rs tlt.lirrr.tl in rule 89(4).";

Amendment in

FORM GST

^tl,\\./ l)rincipal Secrctary following Form shall be substitutecl and slrall bc tlccrrrr.:tl lo be have been substituted, namely:-

(a) in Serial No.4, fbr the words "appointnrcrrt tlirtc'". thc wortls "appointed date" shall be substituted and shirll bc clccrrrccl to bc have been substituted:

{b} in Serial No. 5, lor the words "crcdit on". thc wrrtls ""crctlir of' shall be substituted and shall bcr dccnrcd lo bc hirvc bccrr substituted: