Daily Archives: September 11, 2017

GST Council 21st Meeting : Increase in GST Compensation Cess for specified motor vehicles

By | September 11, 2017

Increase in rate of the Compensation Cess on certain specified motor vehicles As per discussions in the GST Council Meeting held on 9th September, 2017: Segment Heading Present Compensation Cess rate Proposed Compensation Cess rate Passenger Vehicles of heading 8703 Small Cars (length < 4 m ; Petrol<1200 cc) 8703 1% No change Small Cars… Read More »

GST Council Decisions on Services 21st GST Council Meeting 9th September, 2017

By | September 11, 2017

GST Council Decisions on Services 21st GST Council Meeting 9th September, 2017 PRESS RELEASE, DATED 11-9-2017 The following decisions were taken by the GST Council at its 21st meeting held in Hyderabad on 9th September, 2017. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during… Read More »

NOTIFICATION NO.23/2017-STATE TAX (RATE) [NO.FTX.56/2017/125] Assam GST DATED 11-9-2017

By | September 11, 2017

SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – NOTIFIED CATEGORIES OF SERVICES THE TAX ON INTRA-STATE SUPPLIES OF WHICH SHALL BE PAID BY ELECTRONIC COMMERCE OPERATOR – AMENDMENT IN NOTIFICATION NO.17/2017-STATE TAX (RATE) [NO.FTX.56/2017/30], DATED 29-6-2017 NOTIFICATION NO.23/2017-STATE TAX (RATE) [NO.FTX.56/2017/125], DATED 11-9-2017 In exercise of… Read More »

NOTIFICATION NO.22/2017-STATE TAX (RATE) [NO.FTX.56/2017/117] Assam GST DATED 11-9-2017

By | September 11, 2017

SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ] REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS UNDER SECTION 9(3) – AMENDMENT IN NOTIFICATION NO.13/2017-STATE TAX (RATE) [NO.FTX.56/2017/26], DATED 29-6-2017 NOTIFICATION NO.22/2017-STATE TAX (RATE) [NO.FTX.56/2017/117], DATED 11-9-2017 In exercise of the powers conferred by sub-section (3) of section 9… Read More »

NOTIFICATION NO.21/2017-STATE TAX (RATE) [NO.FTX.56/2017/106] Assam GST DATED 11-9-2017

By | September 11, 2017

SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION ON INTRA-STATE SUPPLY OF SERVICES – AMENDMENT IN NOTIFICATION NO.12/2017-STATE TAX (RATE) [NO.FTX.56/2017/25], DATED 29-6-2017 NOTIFICATION NO.21/2017-STATE TAX (RATE) [NO.FTX.56/2017/106], DATED 11-9-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the… Read More »

NOTIFICATION NO.20/2017-STATE TAX (RATE) [NO.FTX.56/2017/91] Assam GST DATED 11-9-2017

By | September 11, 2017

SECTION 9, READ WITH SECTIONS 11, 15 & 16, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION OF TAX -] NOTIFIED STATE TAX RATES FOR INTRA-STATE SUPPLY OF SERVICES – AMENDMENT IN NOTIFICATION NO.11/2017-STATE TAX (RATE) [NO.FTX.56/2017/24], DATED 29-6-2017 NOTIFICATION NO.20/2017-STATE TAX (RATE) [NO.FTX.56/2017/91], DATED 11-9-2017 In exercise of the powers… Read More »

NOTIFICATION NO.19/2017-STATE TAX (RATE) [NO.FTX.56/2017/80] Assam GST DATED 11-9-2017

By | September 11, 2017

SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1)  AMENDMENT IN NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017 NOTIFICATION NO.19/2017-STATE TAX (RATE) [NO.FTX.56/2017/80], DATED 11-9-2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods… Read More »

Section 110 Jharkhand GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

By | September 11, 2017

Section 110 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 110 Jharkhand GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. and is covered in CHAPTER XVIII APPEALS AND REVISION ) President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.  110. The qualifications, appointment, salary… Read More »

Section 109 Jharkhand GST Act 2017 : Appellate Tribunal and Benches thereof.

By | September 11, 2017

Section 109 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 109 Jharkhand GST Act 2017 explains Appellate Tribunal and Benches thereof.  and is covered in CHAPTER XVIII APPEALS AND REVISION ) Appellate Tribunal and Benches thereof.  109. (1) Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services… Read More »

Section 108 Jharkhand GST Act 2017 : Powers of Revisional Authority.

By | September 11, 2017

Section 108 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 108 Jharkhand GST Act 2017 explains Powers of Revisional Authority. and is covered in CHAPTER XVIII APPEALS AND REVISION ) Powers of Revisional Authority. 108. (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or… Read More »

Section 107 Jharkhand GST Act 2017 : Appeals to Appellate Authority.

By | September 11, 2017

Section 107 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 107 Jharkhand GST Act 2017 explains Appeals to Appellate Authority. and is covered in CHAPTER XVIII APPEALS AND REVISION ) Appeals to Appellate Authority. 107. (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating… Read More »

Section 106 Jharkhand GST Act 2017 : Procedure of Authority and Appellate Authority.

By | September 11, 2017

Section 106 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 106 Jharkhand GST Act 2017 explains Procedure of Authority and Appellate Authority. and is covered in CHAPTER XVII ADVANCE RU LING ) Procedure of Authority and Appellate Authority. 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its… Read More »

Section 105 Jharkhand GST Act 2017 : Powers of Authority and Appellate Authority.

By | September 11, 2017

Section 105 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 105 Jharkhand GST Act 2017 explains Powers of Authority and Appellate Authority.  and is covered in CHAPTER XVII ADVANCE RU LING ) Powers of Authority and Appellate Authority. 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding – (a) discovery… Read More »

Section 104 Jharkhand GST Act 2017 : Advance ruling to be void in certain circumstances.

By | September 11, 2017

Section 104 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 104 Jharkhand GST Act 2017 explains Advance ruling to be void in certain circumstances.  and is covered in CHAPTER XVII ADVANCE RU LING ) Advance ruling to be void in certain circumstances. 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it… Read More »

Section 103 Jharkhand GST Act 2017 : Applicability of advance ruling.

By | September 11, 2017

Section 103 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 103 Jharkhand GST Act 2017 explains Applicability of advance ruling. and is covered in CHAPTER XVII ADVANCE RU LING ) Applicability of advance ruling. 103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only – (a) on the… Read More »

Section 102 Jharkhand GST Act 2017 : Rectification of advance ruling.

By | September 11, 2017

Section 102 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 102 Jharkhand GST Act 2017 explains Rectification of advance ruling.  and is covered in CHAPTER XVII ADVANCE RU LING ) Rectification of advance ruling. 102. The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify… Read More »

Section 101 Jharkhand GST Act 2017 : Orders of Appellate Authority.

By | September 11, 2017

Section 101 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 101 Jharkhand GST Act 2017 explains Orders of Appellate Authority  and is covered in CHAPTER XVII ADVANCE RU LING ) Orders of Appellate Authority. 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as… Read More »

Section 100 Jharkhand GST Act 2017 : Appeal to the Appellate Authority.

By | September 11, 2017

Section 100 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 100 Jharkhand GST Act 2017 explains Appeal to the Appellate Authority. and is covered in CHAPTER XVII ADVANCE RU LING ) Appeal to the Appellate Authority. 100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section… Read More »

Section 99 Jharkhand GST Act 2017 : Constitution of Appellate Authority for Advance Ruling.

By | September 11, 2017

Section 99 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 99 Jharkhand GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling. and is covered in CHAPTER XVII ADVANCE RU LING ) Constitution of Appellate Authority for Advance Ruling. 99. The Government shall, by notification, constitute an Authority to be known as Jharkhand Appellate Authority for Advance… Read More »

Section 98 Jharkhand GST Act 2017 : Procedure on receipt of application.

By | September 11, 2017

Section 98 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 98 Jharkhand GST Act 2017 explains Procedure on receipt of application. and is covered in CHAPTER XVII ADVANCE RU LING ) Procedure on receipt of application. 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and,… Read More »

Section 97 Jharkhand GST Act 2017 : Application for advance ruling.

By | September 11, 2017

Section 97 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 97 Jharkhand GST Act 2017 explains Application for advance ruling. and is covered in CHAPTER XVII ADVANCE RU LING ) Application for advance ruling. 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied… Read More »

Section 96 Jharkhand GST Act 2017 : Constitution of Authority for Advance Ruling.

By | September 11, 2017

Section 96 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 96 Jharkhand GST Act 2017 explains Constitution of Authority for Advance Ruling and is covered in CHAPTER XVII ADVANCE RU LING ) Constitution of Authority for Advance Ruling. 96. (1) The Government shall, by notification, constitute an Authority to be known as the Jharkhand Authority for Advance Ruling: Provided… Read More »

Section 95 Jharkhand GST Act 2017 : Definitions ADVANCE RULING

By | September 11, 2017

Section 95 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 95 Jharkhand GST Act 2017 explains Definitions and is covered in CHAPTER XVII ADVANCE RULING ) Definitions. 95. In this Chapter, unless the context otherwise requires,–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions… Read More »

Section 94 Jharkhand GST Act 2017: Liability in other cases.

By | September 11, 2017

Section 94 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 94 Jharkhand GST Act 2017 explains Liability in other cases. and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) Liability in other cases. 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and… Read More »

Section 93 Jharkhand GST Act 2017 : Special provisions regarding liability to pay tax, interest or penalty in certain cases.

By | September 11, 2017

Section 93 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 93 Jharkhand GST Act 2017 explains Special provisions regarding liability to pay tax, interest or penalty in certain cases. and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) Special provisions regarding liability to pay tax, interest or penalty in certain cases. 93. (1)… Read More »

Section 92 Jharkhand GST Act 2017 : Liability of Court of Wards, etc.

By | September 11, 2017

Section 92 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 92 Jharkhand GST Act 2017 explains Liability of Court of Wards, etc. and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable person owning a… Read More »

Section 91 Jharkhand GST Act 2017 : Liability of guardians, trustees etc.

By | September 11, 2017

Section 91 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 91 Jharkhand GST Act 2017 explains Liability of guardians, trustees etc. and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) Liability of guardians, trustees etc. 91. Where the business in respect of which any tax, interest or penalty is payable under this Act… Read More »

Section 90 Jharkhand GST Act 2017 : Liability of partners of firm to pay tax.

By | September 11, 2017

Section 90 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 90 Jharkhand GST Act 2017 explains Liability of partners of firm to pay tax and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) Liability of partners of firm to pay tax. 90. Notwithstanding any contract to the contrary and any other law for… Read More »

Section 89 Jharkhand GST Act 2017 : Liability of directors of private company.

By | September 11, 2017

Section 89 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 89 Jharkhand GST Act 2017 explains Liability of directors of private company and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) Liability of directors of private company. 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax,… Read More »