Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings (Set of 2 Volumes)

FINANCE BILL
2021
1
FINANCE MINISTER’S BUDGET SPEECH 2021
(RELEVANT EXTRACTS)
GST
174. Before I come to my Indirect Tax proposals, I would like to appraise the
House on GST. The GST is now four years old, and we have taken several
measures to further simplify it. Some of the measures include:
i. nil return through SMS,
ii. quarterly return and monthly payment for small taxpayers,
iii. electronic invoice system,
iv. validated input tax statement,
v. pre-filled editable GST return, and
vi. staggering of returns filing.
The capacity of GSTN system has also been enhanced. We have also deployed
deep analytics and Artificial Intelligence to identify tax evaders and fake billers
and launched special drives against them.
175. The results speak for themselves. We have made record collections in
the last few months.
176. The GST Council has painstakingly thrashed out thorny issues. As Chair-
person of the Council, I want to assure the House that we shall take every
possible measure to smoothen the GST further, and remove anomalies such
as the inverted duty structure.
** ** **
G. Legislative Changes in the provisions of Central GST Act, 2017 (CGST Act)
and Integrated GST Act, 2017 (IGST Act):
Certain changes have been in the CGST Act and the IGST Act on the basis of
recommendations made by the GST Council. These changes will come into
effect from the date when the same will be notified, as far as possible, concur-
i

rently with the corresponding amendments to the similar Acts passed by the
States & Union territories with legislature.
These includes measures for
(i) facilitating taxpayers, such as remove the mandatory requirement of
getting annual accounts audited and reconciliation statement, filing of
the annual return on self-certification basis and charging interest on net
cash liability with effect from the 1st July, 2017.
(ii) improvingcompliance,suchasavailmentofinputtaxcreditonlywhenthe
details have been furnished by the supplier in the statement of outward
supplies, validity of provisional attachment for a period, zero-rating on
payment of IGST only in specified cases and linking it to the receipt of
foreign remittances.
(iii) making certain other changes relating to seizure and confiscation, filing
of appeal only on payment of a sum equal to twenty-five per cent of
penalty imposed.
H. There are few other changes of minor nature. For details of the budget pro-
posals, the Explanatory Memorandum and other relevant budget documents
may be referred to.
FINANCE MINISTER’S BUDGET SPEECH 2021 (RELEVANT EXTRACTS) ii

2
FINANCE BILL, 2021
(RELEVANT EXTRACTS)
** ** **
EXCISE
Amendment of Fourth Schedule.
96. In the Central Excise Act, 1944 (hereinafter referred to as the Central Excise
Act), the Fourth Schedule shall,—
(i) with effect from the 1st April, 2021, be amended in the manner specified
in the Fifth Schedule; and
(ii) with effect from the 1st January, 2022, be also amended in the manner
specified in the Sixth Schedule.
Amendment of Chapter 27 of Fourth Schedule.
97. In the Fourth Schedule to the Central Excise Act, in Chapter 27, with effect
from the 1st day of January, 2020,—
(i) for the entry in column (2) occurring against tariff item 2710 12 49, the
entry“----M15FuelconformingtostandardIS17076”shallbesubstituted
and shall be deemed to have been substituted;
(ii) for the entry in column (4) occurring against tariff item 2710 20 10, the
entry “14% + Rs. 15.00 per litre” shall be substituted and shall be deemed
to have been substituted;
(iii) for the entry in column (4) occurring against tariff item 2710 20 20, the
entry “14% + Rs. 15.00 per litre” shall be substituted and shall be deemed
to have been substituted.
Revised date of effect to amendments made in Fourth Schedule vide notifica-
tion issued under section 3C of Central Excise Act, 1944.
98. Notwithstanding anything contained in paragraph 2 of the notification of
the Government of India in the Ministry of Finance (Department of Revenue)
number G.S.R 978 (E), dated the 31st December, 2019, issued in exercise of
the powers conferred under section 3C of the Central Excise Act, 1944, the
amendments made in Chapter 27 of the Fourth Schedule thereto by the said
notification shall be deemed to have, and always to have had effect, for all
purposes, on and from the 1st day of January, 2020.
iii

CENTRAL GOODS AND SERVICES TAX
Amendment of section 7.
99. In the Central Goods and Services Tax Act, 2017 (hereinafter referred as
the Central Goods and Services Tax Act), in section 7, in sub-section (1), after
clause (a), the following clause shall be inserted and shall be deemed to have
been inserted with effect from the 1st day of July, 2017, namely:--
“(aa) the activities or transactions, by a person, other than an individual,
to its members or constituents or vice-versa, for cash, deferred payment
or other valuable consideration.
Explanation.--For the purposes of this clause, it is hereby clarified that,
notwithstanding anything contained in any other law for the time being in
force or any judgment, decree or order of any Court, tribunal or authority,
the person and its members or constituents shall be deemed to be two
separate persons and the supply of activities or transactions inter se shall
be deemed to take place from one such person to another;”.
100. In section 16 of the Central Goods and Services Tax Act, in sub-section
(2), after clause (a), the following clause shall be inserted, namely:--
“(aa) the details of the invoice or debit note referred to in clause (a) has
been furnished by the supplier in the statement of outward supplies and
such details have been communicated to the recipient of such invoice or
debit note in the manner specified under section 37;”.
101. In section 35 of the Central Goods and Services Tax Act, sub-section (5)
shall be omitted.
Substitution of new section for section 44.
102. For section 44 of the Central Goods and Services Tax Act, the following
section shall be substituted, namely:--
“44. Annual return. - Every registered person, other than an Input Service
Distributor, a person paying tax under section 51 or section 52, a casual
taxable person and a non-resident taxable person shall furnish an an-
nual return which may include a self-certified reconciliation statement,
reconciling the value of supplies declared in the return furnished for
the financial year, with the audited annual financial statement for every
financial year electronically, within such time and in such form and in
such manner as may be prescribed:
Provided that the Commissioner may, on the recommendations of the
Council, by notification, exempt any class of registered persons from filing
annual return under this section:
Provided further that nothing contained in this section shall apply to any
department of the Central Government or a State Government or a local
FINANCE BILL, 2021 (RELEVANT EXTRACTS) iv

authority, whose books of account are subject to audit by the Comptroller
and Auditor-General of India or an auditor appointed for auditing the
accounts of local authorities under any law for the time being in force.”.
103. In section 50 of the Central Goods and Services Tax Act, in sub-section (1),
for the proviso, the following proviso shall be substituted and shall be deemed
to have been substituted with effect from the 1st day of July, 2017, namely:--
“Provided that the interest on tax payable in respect of supplies made
during a tax period and declared in the return for the said period fur-
nished after the due date in accordance with the provisions of section
39, except where such return is furnished after commencement of any
proceedings under section 73 or section 74 in respect of the said period,
shall be payable on that portion of the tax which is paid by debiting the
electronic cash ledger.”.
104. In section 74 of the Central Goods and Services Tax Act, in Explanation
1, in clause (ii), for the words and figures “sections 122, 125, 129 and 130”, the
words and figures “sections 122 and 125” shall be substituted.
(12), the following Explanation shall be inserted, namely:--
‘Explanation.--Forthepurposesofthissub-section,theexpression“self-as-
sessed tax” shall include the tax payable in respect of details of outward
supplies furnished under section 37, but not included in the return fur-
nished under section 39.’.
106. In section 83 of the Central Goods and Services Tax Act, for sub-section
(1), the following sub-section shall be substituted, namely:--
“(1) Where, after the initiation of any proceeding under Chapter XII,
Chapter XIV or Chapter XV, the Commissioner is of the opinion that for
the purpose of protecting the interest of the Government revenue it is
necessary so to do, he may, by order in writing, attach provisionally, any
property, including bank account, belonging to the taxable person or
any person specified in sub-section (1A) of section 122, in such manner
as may be prescribed.”.
(6), the following proviso shall be inserted, namely:--
“Provided that no appeal shall be filed against an order under sub-section
(3) of section 129, unless a sum equal to twenty-five per cent of the penalty
has been paid by the appellant.”.
v FINANCE BILL, 2021 (RELEVANT EXTRACTS)

108. In section 129 of the Central Goods and Services Tax Act,—
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be
substituted, namely:—
“(a) on payment of penalty equal to two hundred per cent of the tax
payable on such goods and, in case of exempted goods, on payment of
an amount equal to two per cent of the value of goods or twenty-five
thousandrupees,whicheverisless,wheretheownerofthegoodscomes
forward for payment of such penalty;
(b)onpaymentofpenaltyequaltofiftypercentofthevalueofthegoods
or two hundred per cent of the tax payable on such goods, whichever
is higher, and in case of exempted goods, on payment of an amount
equal to five per cent of the value of goods or twenty-five thousand
rupees, whichever is less, where the owner of the goods does not come
forward for payment of such penalty;”;
(ii) sub-section (2) shall be omitted;
(iii) for sub-section (3), the following sub-section shall be substituted,
namely:—
“(3) The proper officer detaining or seizing goods or conveyance shall
issue a notice within seven days of such detention or seizure, specify-
ing the penalty payable, and thereafter, pass an order within a period
of seven days from the date of service of such notice, for payment of
penalty under clause (a) or clause (b) of sub-section (1).”;
(iv) in sub-section (4), for the words “No tax, interest or penalty”, the words
“No penalty” shall be substituted;
(v) for sub-section (6), the following sub-section shall be substituted,
namely:—
“(6) Where the person transporting any goods or the owner of such
goods fails to pay the amount of penalty under sub-section (1) within
fifteen days from the date of receipt of the copy of the order passed
under sub-section (3), the goods or conveyance so detained or seized
shall be liable to be sold or disposed of otherwise, in such manner and
within such time as may be prescribed, to recover the penalty payable
under sub-section (3):

Provided that the conveyance shall be released on payment by the
transporter of penalty under sub-section (3) or one lakh rupees, which-
ever is less:

Provided furtherthatwherethedetainedorseizedgoodsareperishable
or hazardous in nature or are likely to depreciate in value with passage
of time, the said period of fifteen days may be reduced by the proper
officer.”.
FINANCE BILL, 2021 (RELEVANT EXTRACTS) vi

(a) in sub-section (1), for the words “Notwithstanding anything contained
in this Act, if”, the word “Where” shall be substituted;
(b) in sub-section (2), in the second proviso, for the words, brackets and
figures “amount of penalty leviable under sub-section (1) of section 129”,
the words “penalty equal to hundred per cent of the tax payable on such
goods” shall be substituted;
(c) sub-section (3) shall be omitted.
Substitution of new section for section 151.
110. For section 151 of the Central Goods and Services Tax Act, the following
section shall be substituted, namely:—
“151. Power to call for information. - The Commissioner or an officer au-
thorisedbyhimmay,byanorder,directanypersontofurnishinformation
relating to any matter dealt with in connection with this Act, within such
time, in such form, and in such manner, as may be specified therein.”.
(a) in sub-section (1),—
(i) the words “of any individual return or part thereof” shall be omit-
ted;
(ii) after the words “any proceedings under this Act”, the words “with-
out giving an opportunity of being heard to the person concerned”
shall be inserted;
(b) sub-section (2) shall be omitted.
(2),—
(i) for the words, brackets and figures “sub-section (1) of section 44”, the
word and figures “section 44” shall be substituted;
(ii) the words, brackets and figures “sub-section (1) of section 151,” shall be
omitted.
Amendment to Schedule II.
113. In Schedule II of the Central Goods and Services Tax Act, paragraph 7
shall be omitted and shall be deemed to have been omitted with effect from
the 1st day of July, 2017.
vii FINANCE BILL, 2021 (RELEVANT EXTRACTS)

INTEGRATED GOODS AND SERVICES TAX
114. In the Integrated Goods and Services Tax Act, 2017 (13 of 2017), in section
16,—
(a) in sub-section (1), in clause (b), after the words “supply of goods or ser-
vices or both”, the words “for authorised operations” shall be inserted;
(b) for sub-section (3), the following sub-sections shall be substituted,
namely:—
“(3) A registered person making zero rated supply shall be eligible to
claim refund of unutilised input tax credit on supply of goods or ser-
vices or both, without payment of integrated tax, under bond or Letter
of Undertaking, in accordance with the provisions of section 54 of the
Central Goods and Services Tax Act or the rules made thereunder,
subject to such conditions, safeguards and procedure as may be pre-
scribed:

Provided that the registered person making zero rated supply of goods
shall, in case of non-realisation of sale proceeds, be liable to deposit
the refund so received under this sub-section along with the applicable
interest under section 50 of the Central Goods and Services Tax Act
within thirty days after the expiry of the time limit prescribed under
the Foreign Exchange Management Act, 1999 (42 of 1999) for receipt
of foreign exchange remittances, in such manner as may be prescribed.
(4) The Government may, on the recommendation of the Council, and
subject to such conditions, safeguards and procedures, by notification,
specify—
(i) a class of persons who may make zero rated supply on payment
of integrated tax and claim refund of the tax so paid;
(ii) a class of goods or services which may be exported on payment
of integrated tax and the supplier of such goods or services may
claim the refund of tax so paid.”.
** ** **
PART IX
AMENDMENT TO THE FINANCE ACT, 2001
Amendment of Seventh Schedule.
150. In the Seventh Schedule to the Finance Act, 2001 (14 of 2001),—
(a) for the brackets, words and figures “(See section 138)”, the brackets,
words and figures “(See section 136)” shall be substituted;
FINANCE BILL, 2021 (RELEVANT EXTRACTS) viii

(b) after tariff item 2403 99 90 and the entries relating thereto, the following
tariff items and entries shall be inserted with effect from the 1st day of
January, 2022, namely:—
“2404 11 00 -- containing tobacco or reconstituted
tobacco
Kg. 25%
2404 19 00 -- Other Kg. 25%”.
THE FIFTH SCHEDULE
[See section 96(i)]
In the Fourth Schedule to the Central Excise Act, in Chapter 27, for heading
2709, tariff items 2709 10 00 and 2709 20 00 and the entries relating thereto,
the following shall be substituted, namely :--
Tariff Item Description of goods Unit Rate of Duty
(1) (2) (3) (4)
“2709 PETROLEUM OILS AND OILS OBTAINED
FROM BITUMINOUS MINERALS, CRUDE
2709 00 --
Petroleum oils and oils obtained from
bituminous minerals, crude
2709 00 10 --- Petroleum crude kg. Nil
2709 00 90 --- Other kg. ….. “.
THE SIXTH SCHEDULE
[See section 96(ii)]
In the Fourth Schedule to the Central Excise Act,--
(1) (2) (3) (4)
(a) in SECTION IV, for Section heading, the following Section heading shall be
substituted, namely:--

“TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS,
WHETHERORNOTCONTAININGNICOTINE,INTENDEDFORINHALATION
WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS
INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY”;
(b) in Chapter 24,--
(i) for Chapter heading, the following Chapter heading shall be substituted,
namely:--
“Tobacco and manufactured tobacco substitutes; products, whether or
notcontainingnicotine,intendedforinhalationwithoutcombustion;other
nicotine containing products intended for the intake of nicotine into the
human body”;
ix FINANCE BILL, 2021 (RELEVANT EXTRACTS)

(1) (2) (3) (4)
(ii) after Note 3, the following Notes shall be inserted, namely:--
“4. Any products classifiable in heading 2404 and any other heading of
the Chapter are to be classified in heading 2404.
5. For the purposes of heading 2404, the expression “inhalation without
combustion” means inhalation through heated delivery or other means,
without combustion.”;
(iii) after tariff item 2403 99 90 and the entries relating thereto, the following
shall be inserted, namely :—
“2404 PRODUCTS CONTAININGTOBACCO,RE-
CONSTITUTEDTOBACCO,NICOTINE,OR
TOBACCO OR NICOTINE SUBSTITUTES,
INTENDEDFORINHALATIONWITHOUT
COMBUSTION; OTHER NICOTINE CON-
TAINING PRODUCTS INTENDED FOR
THE INTAKE OF NICOTINE INTO THE
HUMAN BODY
- Products intended for inhalation without
combustion:
2404 11 00 - Containing tobacco or reconstituted to-
bacco
kg. 81%
2404 12 00 -- Other, containing nicotine kg. …..
2404 19 00 -- Other kg. 81%
- Other:
2404 91 00 -- For oral application kg. …..
2404 92 00 -- For transdermal application kg. …..
2404 99 00 -- Other kg. …..”
** ** **
FINANCE BILL, 2021 (RELEVANT EXTRACTS) x

3
NOTES ON CLAUSES
APPENDED TO FINANCE BILL, 2021
(RELEVANT EXTRACTS)
** ** **
EXCISE
Clause 96 of the Bill seeks to amend the Fourth Schedule to the Central Excise
Act. Sub-clause (i) of the said clause seeks to revise the heading, tariff items
and entries falling under the heading 2709 of Chapter 27 thereof, with effect
from the 1st April, 2021 in the manner specified in the Fifth Schedule;
Sub-clause (ii) of the said clause seeks to amend section heading of SECTION
IV and certain entries of Chapter 24 thereof, with effect from the 1st January,
2022 in the manner specified in the Sixth Schedule.
Clause 97 of the Bill seeks to amend the Fourth Schedule to the Central Excise
Act so as to rectified errors in certain entries with retrospective effect from
the 1st day of January, 2020.
Clause 98 of the Bill seeks to revise the date of effect to the amendments made
in the Fourth Schedule to the Central Excise Act vide notification number
G.S.R. 978(E), dated the 31st December, 2019, issued in exercise of powers
under section 3C thereof, so as to give effect to said amendments on and from
the 1st day of January, 2020.
CENTRAL GOODS AND SERVICES TAX
Clause 99 of the Bill seeks to amend section 7 of the Central Goods and Services
Tax Act, 2017, with retrospective effect from the 1st July, 2017, by inserting a
new clause (aa) in sub-section (1) thereof, so as to ensure levy of tax on activities
or transactions involving supply of goods or services by any person, other than
an individual, to its members or constituents or vice versa, for cash, deferred
payment or other valuable consideration.
It is also proposed to insert an Explanation therein, to clarify that the person or
its members or constituents shall be deemed to be two separate persons and
the supply of activities or transactions inter se shall be deemed to take place
from one person to another.
xi

Clause 100 of the Bill seeks to amend section 16 of the Central Goods and Ser-
vices Tax Act by inserting a new clause (aa) in sub-section (2) thereof, so as to
provide that input tax credit on invoice or debit note may be availed only when
the details of such invoice or debit note has been furnished by the supplier in
the statement of outward supplies and such details have been communicated
to the recipient of such invoice or debit note.
Clause 101 of the Bill seeks to omit sub-section (5) of section 35 of the Central
Goods and Services Tax Act so as to remove the mandatory requirement of
getting annual accounts audited and the reconciliation statement submitted
by specified professional.
Clause 102 of the Bill seeks to substitute a new section for section 44 of the
CentralGoodsandServicesTaxActsoastoremovethemandatoryrequirement
of furnishing a reconciliation statement duly audited by specified profession-
al and to provide for filing of the annual return on self-certification basis. It
further empowers the Commissioner to exempt a class of taxpayers from the
requirement of filing the annual return.
Clause 103 of the Bill seeks to amend section 50 of the Central Goods and
Services Tax Act to substitute the proviso to sub-section (1) so as to charge
interest on net cash liability retrospectively with effect from the 1st July, 2017.
Clause 104 of the Bill seeks to amend section 74 of the Central Goods and Ser-
vices Tax Act so as to make seizure and confiscation of goods and conveyances
in transit a separate proceeding from the recovery of tax.
Services Tax Act so as to insert an Explanation in sub-section (12) to clarify
that “self-assessed tax” shall include the tax payable in respect of details of
outward supplies furnished under section 37, but not included in the return
furnished under section 39.
Clause 106 of the Bill seeks to substitute sub-section (1) of section 83 of the
Central Goods and Services Tax Act so as to provide that provisional attach-
ment shall remain valid for the entire period starting from the initiation of any
proceeding under Chapter XII, Chapter XIV or Chapter XV till the expiry of a
period of one year from the date of order made thereunder.
Clause 107 of the Bill seeks to insert a new proviso in sub-section (6) of section
107 of the Central Goods and Services Tax Act so as to provide that no appeal
shallbefiledagainstanordermadeundersub-section(3)ofsection129,unlessa
sum equal to twenty-five per cent of the penalty has been paid by the appellant.
Services Tax Act so as to delink the proceedings under that section relating to
detention, seizure and release of goods and conveyances in transit, from the
proceedingsundersection130relatingtoconfiscationofgoodsorconveyances
and levy of penalty.
NOTES ON CLAUSES APPENDED TO FINANCE BILL, 2021 xii

Services Tax Act, so as to delink the proceedings under that section relating to
confiscation of goods or conveyances and levy of penalty from the proceed-
ings under section 129 relating to detention, seizure and release of goods and
conveyances in transit.
Clause 110 of the Bill seeks to substitute section 151 of the Central Goods and
Services Tax Act so as to empower the jurisdictional commissioner to call for
information from any person relating to any matters dealt with in connection
with the Act.
Clause111oftheBillseekstoamendsub-section(1)ofsection152oftheCentral
GoodsandServicesTaxActsoastoprovidethatnoinformationobtainedunder
sections 150 and 151 shall be used for the purposes of any proceedings under
the Act without giving an opportunity of being heard to the person concerned.
Services Tax Act so as to enable the jurisdictional commissioner to exercise
powers under section 151 to call for information.
Clause 113 of the Bill seeks to omit paragraph 7 of Schedule II to the Central
Goods and Services Tax Act, with retrospective effect from the 1st day of July,
2017, consequent to the amendments made in section 7.
INTEGRATED GOODS AND SERVICES TAX
Clause 114 of the Bill seeks to amend section 16 of the Integrated Goods and
Services Tax Act, 2017 so as to make provisions for restricting the zero rated
supply on payment of integrated tax only to specified class of taxpayers or
specified supplies of goods or services. It further provides to link the foreign
exchange remittance in case of export of goods with refund and further re-
stricting zero rating of supplies made to special economic zone only when such
supplies are for authorised operations.
xiii NOTES ON CLAUSES APPENDED TO FINANCE BILL, 2021

4
MEMORANDUM EXPLAINING PROVISIONS
OF THE FINANCE BILL, 2021
(RELEVANT EXTRACTS)
** ** **
EXCISE
Note:
(a) “Basic Excise Duty” means the excise duty set forth in the Fourth Sched-
ule to the Central Excise Act, 1944.
(b) “Road and Infrastructure Cess” means the additional duty of central
excise levied under section 112 of the Finance Act, 2018.
(c) “Special Additional Excise Duty” means a duty of excise levied under
section 147 of the Finance Act, 2002.
(d) “NCCD” means National Calamity Contingency Duty levied under
Finance Act, 2001, as a duty of excise on specified goods at rates specified
in seventh schedule to Finance Act, 2001
(e) Clause Nos. in square brackets [ ] indicate the relevant clause of the
Finance Bill, 2021.
(f) Amendments carried out through the Finance Bill, 2021 come into effect
on the date of its enactment, unless otherwise specified.
I. AMENDMENT IN THE FOURTH SCHEDULE
S.No. Amendment Clause [ ] of
the Finance
Bill, 2021
1. Amendment in Fourth Schedule made by Notification No.
08/2019-CE (T) dated 31.12.2019 shall be made effective w.e.f.
01.01.2020, retrospectively.
[98]
2. New tariff items [2404 11 00] and [2404 19 00] inserted in
Chapter 24 in the fourth Schedule of the Central Excise Act,
1944 accordance with upcoming Harmonised System 2022
Nomenclature and to prescribe tariff rate of 81% on these
tariff items with effect from 01.01.2022.
[96 (ii)]
xiv

II. RETROSPECTIVE AMENDMENT IN CHAPTER 27 OF THE FOURTH SCHE-
DULE TO THE CENTRAL EXCISE ACT, 1944.
No. Amendment Clause of the
Finance Bill,
2021
1. (i) It is proposed to specify correct IS “17076” against the
tariff item 27101249 and made effective from 01.01.2020,
retrospectively.
[97(i)]
2. (ii) It is proposed that tariff rate of 14%+ Rs. 15.00 per litre
againsttariffitem27102010and27102020maybeprescribed
and made effective from 01.01.2020, retrospectively.
[97(ii) and 97
(iii)]
III. AMENDMENT IN CHAPTER 27 OF THE FOURTH SCHEDULE TO THE
CENTRAL EXCISE ACT, 1944.
Tariff items 2709 10 00, 2709 20 00, and the entries are being substituted
relating thereto as under: [to be made effective from 01.04.2021] [Clause [96(i)]
of the Finance Bill, 2021]
Tariff Item Description of goods Unit Rate of duty
2709 Petroleum oils and oils obtained from bituminous
minerals, crude
2709 00 10 petroleum crude Kg. Nil
2709 00 20 other Kg. …..
IV. IMPOSITION OF AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT
CESS (AIDC) ON PETROL AND DIESEL
An Agriculture Infrastructure and Development Cess (AIDC) as an additional
duty of excise has been proposed on Petrol and High speed diesel vide Clause
[116] of the Finance Bill, 2021. This cess shall be used to finance the improve-
ment of agriculture infrastructure and other development expenditure. The
details of the cess are as under:
S. No. Commodity Rate of AIDC [Clause [116]
of the Finance Bill, 2021]*
1 Motor spirit commonly known as petrol Rs. 2.5 per litre
2 High speed diesel Rs. 4 per litre
*WillcomeintoeffectimmediatelyowingtoadeclarationundertheProvisional
Collection of Taxes Act, 1931.
V. CHANGE IN EFFECTIVE RATE OF BASIC EXCISE DUTY AND SPECIAL
ADDITIONAL EXCISE DUTY ON PETROL AND DIESEL [TO BE EFFECTIVE
FROM 02.02.2021]
Consequent to imposition of AIDC, the Basic Excise Duty (BED) and Special
AdditionalExciseDuty(SAED)onPetrolandHigh-speeddieselisbeingreduced
so that consumer does not have to bear any additional burden on account of
xv MEMORANDUM EXPLAINING PROVISIONS OF FINANCE BILL, 2021

imposition of AIDC. The revised duty structure on petrol and HSD shall be as
follows.
A Item BED
(Rs/Ltr)
SAED
(Rs/Ltr)
AIDC
(Rs/Ltr)
1 Petrol (unbranded) 1.4 11 2.5
2 Petrol (branded) 2.6 11 2.5
3 High speed diesel (unbranded) 1.8 8 4
4 High speed diesel (branded) 4.2 8 4
VI. EXEMPTIONS FOR M-15, E-20 AND OTHER BLENDED FUELS
S. No. Amendment to central excise notifications
1. Exemptions from cesses and surcharges on the lines of other blended fuels
(like E-5 and E-10) if these blended fuels are made of duty paid inputs
VII. AMENDMENTS IN THE SCHEDULE VII OF THE FINANCE ACT, 2001
(NCCD SCHEDULE)
1. New tariff items [2404 11 00] and [2404 19 00] inserted in accordance with up-
coming HS 2022 Nomenclature and prescribe NCCD of 25% on these tariff items
with effect from 01.01.2022.
GOODS AND SERVICES TAX
Note:
(a) CGST Act, 2017 means Central Goods and Services Tax Act, 2017
(b) IGST Act, 2017 means Integrated Goods and Services Tax Act, 2017
Amendments carried out in the Finance Bill, 2021 will come into effect from
the date when the same will be notified, as far as possible, concurrently with
the corresponding amendments to the similar Acts passed by the States and
Union territories with Legislature.
I. AMENDMENTS IN THE CGST ACT, 2017:
S.
No.
Amendment Clause of the
Finance Bill, 2021
1. A new clause (aa) in sub-section (1) of Section 7 of the
CGSTActisbeinginserted,retrospectivelywitheffectfrom
the 1st July, 2017, so as to ensure levy of tax on activities
or transactions involving supply of goods or services by
any person, other than an individual, to its members or
constituents or vice versa, for cash, deferred payment or
other valuable consideration.
[99]
2. A new clause (aa) to sub-section (2) of the section 16 of the
CGST Act is being inserted to provide that input tax credit
on invoice or debit note may be availed only when the
details of such invoice or debit note have been furnished
[100]
MEMORANDUM EXPLAINING PROVISIONS OF FINANCE BILL, 2021 xvi

S.
No.
Finance Bill, 2021
by the supplier in the statement of outward supplies and
such details have been communicated to the recipient of
such invoice or debit note.
3. Sub-section (5) of section 35 of the CGST Act is being
omitted so as to remove the mandatory requirement of
getting annual accounts audited and reconciliation state-
ment submitted by specified professional.
[101]
4. Section 44 of the CGST Act is being substituted so as to
removethemandatoryrequirementoffurnishingarecon-
ciliation statement duly audited by specified professional
and to provide for filing of the annual return on self-
certificationbasis.ItfurtherprovidesfortheCommissioner
to exempt a class of taxpayers from the requirement of
filing the annual return.
[102]
5. Section 50 of the CGST Act is being amended, retrospec-
tively, to substitute the proviso to sub-section (1) so as to
charge interest on net cash liability with effect from the
1st July, 2017.
[103]
6. Section 74 of the CGST Act is being amended so as make
seizure and confiscation of goods and conveyances in
transit a separate proceeding from recovery of tax.
[104]
7. An explanation to sub-section (12) of section 75 of the
CGST Act is being inserted to clarify that “self-assessed
tax” shall include the tax payable in respect of outward
supplies, the details of which have been furnished under
section 37, but not included in the return furnished under
section 39.
[105]
8. Section 83 of the CGST Act is being amended so as to
provide that provisional attachment shall remain valid
for the entire period starting from the initiation of any
proceeding under Chapter XII, Chapter XIV or Chapter
XV till the expiry of a period of one year from the date of
order made thereunder.
[106]
9. A proviso to sub-section (6) of section 107 of the CGST Act
is being inserted to provide that no appeal shall be filed
against an order made under sub-section (3) of section
129, unless a sum equal to twenty-five per cent of penalty
has been paid by the appellant.
[107]
10. Section 129 of the CGST Act is being amended to delink
the proceedings under that section relating to detention,
seizure and release of goods and conveyances in transit,
from the proceedings under section 130 relating to con-
fiscation of goods or conveyances and levy of penalty.
[108]
xvii MEMORANDUM EXPLAINING PROVISIONS OF FINANCE BILL, 2021

S.
No.
Finance Bill, 2021
11. Section 130 of the CGST Act is being amended to delink
the proceedings under that section relating to confisca-
tion of goods or conveyances and levy of penalty from
the proceedings under section 129 relating to detention,
seizure and release of goods and conveyances in transit.
[109]
12. Section 151 of the CGST Act is being substituted to em-
power the jurisdictional commissioner to call for informa-
tion from any person relating to any matter dealt with in
connection with the Act.
[110]
13. Section 152 of the CGST Act is being amended so as to
provide that no information obtained under sections 150
and 151 shall be used for the purposes of any proceedings
undertheActwithoutgivinganopportunityofbeingheard
to the person concerned.
[111]
14. Section 168 of the CGST Act is being amended to enable
the jurisdictional commissioner to exercise powers under
section 151 to call for information.
[112]
15. Consequent to the amendment in section 7 of the CGST
Act paragraph 7 of Schedule II to the CGST Act is being
omittedretrospectively,witheffectfromthe1stJuly,2017.
[113]
II. AMENDMENTS IN THE IGST ACT, 2017:
S.
No.
Finance Bill, 2021
1. Section 16 of the IGST Act is being amended so as to:
(i) zeroratethesupplyofgoodsorservicestoaSpecial
Economic Zone developer or a Special Economic
Zone unit only when the said supply is for autho-
rised operations;
(ii) restrict the zero-rated supply on payment of inte-
grated tax only to a notified class of taxpayers or
notified supplies of goods or services; and
(iii) link the foreign exchange remittance in case of
export of goods with refund.
[114]
MEMORANDUM EXPLAINING PROVISIONS OF FINANCE BILL, 2021 xviii

5
DEPARTMENTAL CLARIFICATIONS
LETTER D.O.F. NO. 334/02/2020-TRU,
DATED 1-2-2021
(RELEVANT EXTRACTS)
** ** **
Dear Principal Chief Commissioner/ Chief Commissioner/ Principal Director
General/ Director General,
The Finance Minister has introduced the Finance Bill, 2021 in Lok Sabha today,
that is 1st February, 2021. Changes in Customs, Central Excise, GST law and
rateshavebeenproposedthroughtheFinanceBill,2021.Toprescribeeffectives
rates of duty, following notifications are being issued:
Notification Nos. Date
Customs (Tariff) 02/2021-Customs to 15/2021-Cus-
toms
1st February, 2021
Customs (Non-Tariff) 09/2021-Customs (N.T) to 12/2021-
Customs (N.T)
1st February, 2021
Customs (ADD) 05/2021-Customs (ADD) to 07/
2021-Customs (ADD)
1st February, 2021
Customs (CVD) 01/2021-Customs (CVD) to 02/
2021-Customs
1st February, 2021
2. Unless otherwise stated, all changes in rates of duty take effect from the
midnight of 1st February/2nd February, 2021. A declaration has been made
under the Provisional Collection of Taxes Act, 1931 in respect of clauses 95(i),
115 and 116 of the Finance Bill, 2021 so that changes proposed therein take
effect from the midnight of 1st February/2nd February, 2021. The remaining
legislative changes would come into effect only upon the enactment of the
Finance Bill, 2021.
3. Important changes in respect of Customs and Central Excise duty (including
cesses) are contained in the Annexure to this letter as detailed below.
xix

DEPARTMENTAL CLARIFICATIONS xx
(i) Customs duty rate changes: The change in the rates of duty, SWS, tariff
rates, omission of certain exemption and amendments in certain exemp-
tions, conditions to exemptions are at Annexure A.
(ii) Central Excise Changes: The changes in Central Excise Act and duty
rates are at Annexure B.
(iii) Agriculture Infrastructure and development Cess (AIDC): This new cess
is being imposed on imports of certain items at specified rate. Simulta-
neously, basic customs duty is being reduced on the items being brought
under new cess. This new cess is also being imposed as additional duty
of excise on petrol and diesel. At the same time, Basis Excise Duty and
Special Additional Duty of Excise are being reduced. The details are at
Annexure C.
(iv) Legislative changes in the Customs Act, Customs Tariff Act and Rules
made thereunder:
(a) Certain significant changes have been made in the Customs Act.
Mostly, these are for enhanced trade facilitation. A definite period
of two year, extendable by one year is being prescribed for com-
pletion ofinvestigation. Also, itis beingprescribedthatconditional
exemption shall validity of two years unless specifically provided
otherwise, or varied or rescinded earlier (the notification would
end on 31st March falling immediately after two years of issue of
exemption). IGCR Rules have been amended to allow job work on
imported goods and also to allow disposal of goods at payment
of duty on depreciated value. A few changes are for improving
compliance.
(b) Certain changes have also been made in the Customs tariff Act
and Rules made thereunder in the provisions relating to trade
remedial measures (ADD/CVD and Safeguard Measures). Be-
sides other changes, these changes introduce the provisions for
anti-absorptioninvestigationinADD/CVD,bringinginuniformity
in the provisions. Certain changes have also been made in the
corresponding Rules. Also, first Schedule to the Customs Tariff
Act has been proposed to be amended (w.e.f. 1.1.2022) to HS 2022
changes.

[The details are at Annexure D]
(v) Legislative Changes in the GST Act:

Certain changes have been in the CGST Act and the IGST Act on the
basis of recommendations made by the GST Council. These changes will
come into effect from the date to be notified. These changes include
measures for facilitating taxpayers, such as removing the mandatory
requirementofgettingannualaccountsauditedandreconciliationstate-
ment, filing of the annual return on self-certification basis, etc. Changes
have also been proposed for improving compliance, such as availing the

xxi DEPARTMENTAL CLARIFICATIONS
input tax credit only if the details have been furnished by the supplier in
the statement of outward supplies. Certain changes relate to provisions
concerning seizure and confiscation, filing of appeal only on payment
of a sum equal to twenty-five per cent of penalty imposed
[The details are at Annexure E]
4. This letter only summarizes the key highlights of the budgetary changes. It
should not be used in any quasi judicial or judicial proceedings. The relevant
legal texts contained in the Finance Bill and notifications alone have legal force.
We have taken every possible care in making the changes error free. However,
inadvertent errors cannot be ruled out given the scale of the exercise. I shall
be grateful if the provisions of the Finance Bill and notifications are studied
carefully and feedback is provided urgently, including the issues that may
need clarification.
5. It is requested that all possible efforts may be made to guide the taxpayers
by holding interactive sessions/seminars for their benefit. In case of any doubt
or difficulty, I would request you to kindly bring it to my notice immediately
at js-tru01@gov.in or to the notice of Shri Gaurav Singh, Deputy Secretary
(TRU) (Tel: 011-23092753, email: gaurav.singh80@nic.in Sh. J.S. Kandhari,
Deputy Secretary (TRU) (Tel: 011-23095526, email: js.kandhari@nic.in) or Sh.
Abhishek Verma, Budget Officer (TRU) (Tel: 011-23095547, email: abhishek.
v85@nic.in) We can also be reached at budget-cbec@nic.in.
6. Copies of Finance Bill, 2021, Finance Minister’s Budget Speech, Explanatory
Memorandum to the Bill and relevant notifications can be downloaded directly
from www.indiabudget.gov.in as well as www.cbic.gov.in.
7. To conclude, my team and I would like to express our gratitude to you for
the valuable suggestions, feedback and support and would look forward to
your comments/suggestions.
With warm regards,
ANNEXURE B
EXCISE
Note:
(a) “Basic Excise Duty” means the excise duty set forth in the Fourth Sched-
ule to the Central Excise Act, 1944.
(b) “Road and Infrastructure Cess” means the additional duty of excise
imposed levied under section 112 of the Finance Act, 2018.
(c) “Special Additional Excise Duty” means a duty of excise levied under
section 147 of the Finance Act, 2002.
(d) NCCD means “National Calamity Contingent Duty” levied under Finance
Act, 2001, as a duty of Excise on specified goods at rates specified in the
seventh schedule to Finance Act, 2001.

DEPARTMENTAL CLARIFICATIONS xxii
(e) “AgricultureInfrastructureandDevelopmentCess”meanstheadditional
duty of excise, levied vide Clause 116 of the Finance Bill, 2021.
Chapter 24
(1) New tariff items inserted in Chapter 24 in the fourth Schedule of the Cen-
tral Excise Act, 1944 in accordance with upcoming Harmonised System 2022
Nomenclature.
(2) The Fourth Schedule to the Central Excise Act, 1944, is being amended with
effect from 01.01.2022 to prescribe the rates following tariff items. [Clause 96
(ii) of the Finance Bill, 2021 refers]:
(1) (2) (3) (4)
2404 11 00 Productsintendedforinhalationwithoutcom-
bustion, containing tobacco or reconstituted
tobacco
Kg. 81%
2404 19 00 Products intended for inhalation without
combustion, Other
Kg. 81%
(2) The Seventh Schedule of the Finance Act, 2001, is being amended with
effect from 01.01.2022 to insert the following tariff items.
(1) (2) (3) (4)
2404 11 00 Productsintendedforinhalationwithoutcom-
bustion, containing tobacco or reconstituted
tobacco
Kg. 25%
2404 19 00 Products intended for inhalation without
combustion, Other
Kg. 25%
Chapter 27
(1) To align the First schedule of the Customs Tariff Act, 1975 to the Fourth
Schedule to the Central Excise Act, 1944 in respect of Crude Petroleum Oil, it
is proposed to amend entries in heading 2709 so as to replace the existing tariff
items and entries thereof (2709 10 00, 2709 20 00 in the Fourth schedule of the
Central Excise Act, 1944 and 2709 00 00 of the First schedule of the Customs
Tariff Act, 1975) in both the First schedule of the Customs Tariff Act, 1975 and
the Fourth schedule of the Central Excise Act, 1944, with the following two
new tariff items (w.e.f 1.4.2021):
2709 00 10 --- petroleum crude
2709 00 20 --- other
(2) Agriculture Infrastructure and Development Cess (AIDC) is being imposed
on Petrol and High-speed diesel falling under CETH 2710 at the rate of Rs.
2.5 per litre and Rs. 4 per litre respectively. Simultaneously, Basic Excise Duty
and Special Additional Excise Duty on Petrol and High-speed diesel is being
calibrated. The details of these changes are given in Annexure-C. [Notifica-

xxiii DEPARTMENTAL CLARIFICATIONS
tion Nos. 01/2021-Central Excise and 02/2021-Central Excise, both dated 1st
February, 2021 refer]
(3) Exemptions from Special Additional Excise Duty (SAED) and Road and
Infrastructure Cess (RIC) is being provided to new category of blended fuels
namely, 15% Methanol blended Petrol (M-15 fuel) and 20% Ethanol blended
Petrol (E-20 fuel), provided appropriate excise duty on Petrol and appropriate
GST on ethanol/methanol and cosolvents has been paid. [notification Nos.
04/2021-Central Excise, 05/2021-Central Excise and 06/2021-Central Excise,
all dated 1st February, 2021 refer]
(4)ExemptionfromAgricultureInfrastructureandDevelopmentCess(AIDC)is
being provided to blended fuels namely 5% ethanol blended petrol, 10% ethanol
blended petrol, 20% bio-diesel blended High speed diesel, and new category
of blended fuels namely, 15% Methanol blended Petrol (M-15 fuel) and 20%
Ethanol blended Petrol (E-20 fuel). [Notification No. 03/2021-Central Excise,
dated 1st February, 2021 refers]
(5) The Exemptions available to blended fuels, 5% ethanol blended petrol, 10%
ethanol blended petrol, 20% bio-diesel blended High speed diesel from Basic
Excise Duty, Special Additional Excise Duty and Road and Infrastructure
Cess is being amended to include the reference to the AIDC in the definition
of appropriate duty of excise on petrol/diesel being blended. [Notification Nos.
02/2021-Central Excise, 05/2021-Central Excise and 07/2021-Central Excise,
all dated 1st February, 2021 refer]
(6) Amendment in Fourth Schedule made by Notification No. 08/2019-CE
(T) dated 31.12.2019 shall be made effective w.e.f. 01.01.2020, retrospectively
[clause [98] of the Finance Bill, 2021 refers].
(7) It is proposed to specify correct IS “17076” against the tariff item 27101249
and made effective from 01.01.2020, retrospectively [clause [97(i)] of the
Finance Bill, 2021 refers]
(8) It is proposed that tariff rate of 14% + Rs. 15.00 per litre against tariff items
27102010and27102020maybeprescribedandmadeeffectivefrom01.01.2020,
retrospectively. [clause [97(ii) and 97(iii)] of the Finance Bill, 2021 refers]
ANNEXURE E
AMENDMENTS IN CGST, IGST AND UTGST ACTS, 2017
Amendments carried out in the Finance Bill, 2021 will come into effect from
the date when the same will be notified, as far as possible, concurrently with
the corresponding amendments to the similar Acts passed by the States and
Union territories with Legislature.
I. AMENDMENTS IN THE CGST ACT, 2017
a. A new clause (aa) in sub-section (1) of Section 7 of the CGST Act is be-
ing inserted, retrospectively with effect from the 1st July, 2017, so as to
ensure levy of tax on activities or transactions involving supply of goods

or services by any person, other than an individual, to its members or
constituents or vice versa, for cash, deferred payment or other valuable
consideration.
b. A new clause (aa) to sub-section (2) of the section 16 of the CGST Act is
being inserted to provide that input tax credit on invoice or debit note
may be availed only when the details of such invoice or debit note have
been furnished by the supplier in the statement of outward supplies and
such details have been communicated to the recipient of such invoice
or debit note.
c. Sub-section (5) of section 35 of the CGST Act is being omitted so as to
remove the mandatory requirement of getting annual accounts audited
and reconciliation statement submitted by specified professional.
d. Section 44 of the CGST Act is being substituted so as to remove the
mandatory requirement of furnishing a reconciliation statement duly
audited by specified professional and to provide for filing of the annual
returnonself-certificationbasis.ItfurtherprovidesfortheCommissioner
to exempt a class of taxpayers from the requirement of filing the annual
return.
e. Section 50 of the CGST Act is being amended, retrospectively, to sub-
stitute the proviso to sub-section (1) so as to charge interest on net cash
liability with effect from the 1st July, 2017.
f. Section 74 of the CGST Act is being amended so as make seizure and
confiscation of goods and conveyances in transit a separate proceeding
from recovery of tax.
g. An explanation to sub-section (12) of section 75 of the CGST Act is being
inserted to clarify that “self-assessed tax” shall include the tax payable
in respect of outward supplies, the details of which have been fur-
nished under section 37, but not included in the return furnished under
section 39.
h. Section 83 of the CGST Act is being amended so as to provide that
provisional attachment shall remain valid for the entire period starting
from the initiation of any proceeding under Chapter XII, Chapter XIV
or Chapter XV till the expiry of a period of one year from the date of
order made thereunder.
i. Section 129 of the CGST Act is being amended to delink the proceedings
under that section relating to detention, seizure and release of goods and
conveyances in transit, from the proceedings under section 130 relating
to confiscation of goods or conveyances and levy of penalty.
j. Section 130 of the CGST Act is being amended to delink the proceedings
under that section relating to confiscation of goods or conveyances
and levy of penalty from the proceedings under section 129 relating to
detention, seizure and release of goods and conveyances in transit.
DEPARTMENTAL CLARIFICATIONS xxiv

k. Section 151 of the CGST Act is being substituted to empower the juris-
dictional commissioner to call for information from any person relating
to any matter dealt with in connection with the Act.
l. Section 152 of the CGST Act is being amended so as to provide that no
information obtained under sections 150 and 151 shall be used for the
purposesofanyproceedingsundertheActwithoutgivinganopportunity
of being heard to the person concerned.
m. Section 168 of the CGST Act is being amended to enable the jurisdic-
tional commissioner to exercise powers under section 151 to call for
information.
n. Consequent to the amendment in section 7 of the CGST Act paragraph
7 of Schedule II to the CGST Act is being omitted retrospectively, with
effect from the 1st July, 2017.
II. AMENDMENTS IN THE IGST ACT, 2017
Section 16 of the IGST Act is being amended so as to:
(i) zero rate the supply of goods or services to a Special Economic Zone
developer or a Special Economic Zone unit only when the said supply
is for authorised operations;
(ii) restrict the zero-rated supply on payment of integrated tax only to a
notified class of taxpayers or notified supplies of goods or services; and
(iii) link the foreign exchange remittance in case of export of goods with
refund.
xxv DEPARTMENTAL CLARIFICATIONS

C
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Compliance list for April 2020 to January 2021

I-11
Section - Rules and Forms Referencer

I-17
List of Forms

I-49
Division one 1
GST Law Guide
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g
r
o
u
n
d
o
f
G
ST
1.371
Division two 2
Central Goods and Services Tax Act, 2017
u

Arrangement of Sections 2.3
u

Text of the Central Goods and Services Tax Act, 2017 2.13
u

CentralGoodsandServicesTax(RemovalofDifficulties)Order,
2018 2.189
u

Central Goods and Services Tax (Second Removal of Difficul-
ties) Order, 2018 2.190
u

CentralGoodsandServicesTax(ThirdRemovalofDifficulties)
Order, 2018 2.192
u

Central Goods and Services Tax (Fourth Removal of Difficul-
ties) Order, 2018 2.193
u

2019 2.194
u

Central Goods and Services Tax (Second Removal of Difficul-
ties) Order, 2019

2.195
u

CentralGoodsandServicesTax(ThirdRemovalofDifficulties)
Order, 2019

2.196
u

Central Goods and Services Tax (Fourth Removal of Difficul-
ties) Order, 2019

2.197
P
A
G
E

P
A
G
E
I-7
C
ONTENTS
u

Central Goods and Services Tax (Fifth Removal of Difficulties)
Order, 2019

2.198
u

Central Goods and Services Tax (Sixth Removal of Difficulties)
Order, 2019

2.200
u

Central Goods and Services Tax (Seventh Removal of Difficul-
ties) Order, 2019 2.201
u

Central Goods and Services Tax (Eighth Removal of Difficul-
ties) Order, 2019 2.202
u

CentralGoodsandServicesTax(NinthRemovalofDifficulties)
Order, 2019 2.203
u

CentralGoodsandServicesTax(TenthRemovalofDifficulties)
Order, 2019 2.205
u

2020 2.206
u

RelevantNotificationsEnforcingprovisionsofCgstAct,2017
and amendments thereto 2.208
u

Text of provisions of Allied Acts referred to in Central Goods
and Services Tax Act, 2017 2.211
u

Subject Index 2.233
Division three 3
Integrated Goods and Services Tax Act, 2017
u Arrangement of Sections 3.3
u Text of the Integrated Goods and Services Tax Act, 2017 3.5
u

Relevant Notifications Enforcing provisions of Igst Act, 2017
and amendments thereto 3.35
u Subject Index 3.37
Division four 4
Union Territory Goods and Services Tax Act, 2017
u Text of the Union Territory Goods and Services Tax Act,
2017 4.5
u Union Territory Goods and Services Tax (Removal of Difficul-
ties) Order, 2019 4.27

u Union Territory Goods and Services Tax (Second Removal of
Difficulties) Order, 2019

4.29
u Union Territory Goods and Services Tax (Third Removal of
Difficulties) Order, 2019

4.30
u

Relevant Notifications Enforcing provisions of UTgst Act,
2017 and amendments thereto 4.31
Division five 5
Goods and Services Tax (Compensation to States) Act,
2017
u Text of the Goods and Services Tax (Compensation to States)
Act, 2017 5.5
u

Relevant Notifications Enforcing provisions of Goods and Ser-
vices Tax (Compensation to States) Act, 2017 and amendments
thereto 5.17
Division six 6
GST Rules and Forms
u Central Goods & Services Tax Rules, 2017 6.3
u Integrated Goods & Services Tax Rules, 2017 6.655
u Goods and Services Tax Compensation Cess Rules, 2017 6.671
u UnionTerritoryGoodsandServicesTax(AndamanandNicobar
Islands) Rules, 2017 6.675
u Union Territory Goods and Services Tax (Chandigarh) Rules,
2017 6.679
u Union Territory Goods and Services Tax (Dadra and Nagar
Haveli) Rules, 2017 6.683
u Union Territory Goods and Services Tax (Daman and Diu)
Rules, 2017 6.687
u Union Territory Goods and Services Tax (Lakshadweep) Rules,
2017 6.691
P
A
G
E

C
ONTENTS

I-8

u Goods and Services Tax Settlement of Funds Rules, 2017 6.695
u Goods and Services Tax Appellate Tribunal (Appointment
and Conditions of Service of President and Members) Rules,
2019 6.739
u National Anti-Profiteering Authority : Procedure and
Methodology 6.747
u Conditions of Service of Chairperson and Members of Tribu-
nals, Appellate Tribunals and other Authorities 6.751
u Tribunal, Appellate Tribunal and other Authorities (Qualifica-
tions, Experience and other Conditions of Service of Members)
Rules, 2020 6.756
Division seven 7
Notifications issued under CGST Act/IGST Act/UTGST Act
u CGST Notifications 7.3*
u Service Tax Notifications 7.139*
u IGST Notifications 7.141*
u UTGST Notifications 7.158*
u Compensation Cess Notifications 7.177*
u CGST (Rate) Notifications 7.178*
u IGST (Rate) Notifications 7.223*
u Compensation Cess (Rate) Notifications 7.267*
Division eight 8
Case Laws Digest
u Section Key to Landmark Rulings of Supreme Court/High
Courts/AAAR/AAR/NAA 8.i*
u Alphabetical Key to Landmark Rulings of Supreme Court/
High Courts/AAAR/AAR/NAA 8.iii*
u Case Laws Digest 8.3*
P
A
G
E
I-9
C
ONTENTS
*
See
V
o
l
u
m
e
2
.

Division nine 9
Annotated Text of CBIC’
s FAQs
u Annotated Text of CBIC’s FAQs 9.3*
Division ten 10
Circulars and Clarifications
u Circulars and Clarifications 10.3*
Division eleven 11
Constitutional Provisions
u Constitution (One Hundred and First Amendment) Act, 2016 11.3*
u Relevant provisions of Constitution of India 11.9*
u Date of enforcement of provisions of Constitution (One
Hundred and First Amendment) Act, 2016 11.23*
List of Notifications

i*
List of circulars Clarifications

xxix*
P
A
G
E

C
ONTENTS

I-10
*
See
V
o
l
u
m
e
2
.

2.1 Meaning of taxable event
‘
T
a
x
a
b
l
e
e
v
e
n
t
’
i
s
t
h
a
t
o
n
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a
p
p
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n
i
n
g
o
f
w
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.
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,
w
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c
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c
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a
t
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s
o
r
a
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t
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o
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x
.
S
u
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b
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d
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n
o
t
a
c
c
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e
a
t
a
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y
e
a
r
l
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l
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p
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f
t
i
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e
.
E
v
e
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g
h
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a
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a
b
l
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v
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n
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h
a
p
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n
s
t
o
b
e
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p
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t
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,
t
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d
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o
f
s
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c
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m
a
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p
o
s
t
p
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e
d
f
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r
a
d
m
i
n
i
s
t
r
a
t
i
v
e
c
o
n
v
e
n
i
e
n
c
e
,
t
o
a
l
a
t
e
r
d
a
t
e
-
Goodyear India Ltd.
v
.
State of Haryana
(
1
9
9
0
)
7
6
S
T
C
7
1
(
S
C
)
=
1
8
8
I
T
R
4
0
2
=
1
9
9
0
U
P
T
C
1
9
8
=
A
I
R
1
9
9
0
S
C
7
8
1
-
-
q
u
o
t
e
d
w
i
t
h
a
p
p
r
o
v
a
l
i
n
State of Kerala
v
.
Alex George
2
0
0
4
A
I
R
S
C
W
6
5
5
2
(
S
C
3
m
e
m
b
e
r
b
e
n
c
h
)
.
2.1-1 Charging section in CGST, SGST, UTGST and IGST
S
e
c
t
i
o
n
9
(
1
)
o
f
C
G
S
T
A
c
t
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s
t
h
e
c
h
a
r
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n
g
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c
t
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n
f
o
r
C
G
S
T
.
T
h
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t
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a
d
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a
s
f
o
l
l
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w
s
-
S
u
b
j
e
c
t
t
o
s
e
c
t
i
o
n
9
(
2
)
o
f
C
G
S
T
A
c
t
(
w
h
i
c
h
s
t
a
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G
S
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o
n
p
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m
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d
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)
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d
a
t
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c
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t
r
a
l
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o
o
d
s
a
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d
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e
r
v
i
c
e
s
T
a
x
(
C
G
S
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)
o
n
a
l
l
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n
t
r
a
-
S
t
a
t
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s
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p
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p
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q
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m
a
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m
p
t
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e
d
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t
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r
m
i
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d
u
n
d
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r
s
e
c
t
i
o
n
1
5
o
f
C
G
S
T
A
c
t
a
n
d
a
t
s
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c
h
r
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d
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g
2
0
%
a
s
m
a
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e
n
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t
i
fi
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d
b
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e
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t
r
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o
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m
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t
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m
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n
d
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t
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f
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o
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n
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t
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n
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n
n
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r
a
s
m
a
y
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r
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s
c
r
i
b
e
d
.
T
h
u
s
,
C
G
S
T
i
s
o
n
-
(
a
)
i
n
t
r
a
-
S
t
a
t
e
s
u
p
p
l
i
e
s
(
b
)
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
o
r
b
o
t
h
(
e
x
c
e
p
t
o
n
s
u
p
p
l
y
o
f
a
l
c
o
h
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i
c
l
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q
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o
r
f
o
r
h
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m
a
n
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o
n
s
u
m
p
t
i
o
n
)
.
V
a
l
u
e
w
i
l
l
b
e
a
s
p
e
r
s
e
c
t
i
o
n
1
5
.
R
a
t
e
o
f
G
S
T
w
i
l
l
b
e
n
o
t
i
fi
e
d
b
y
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
-
m
a
x
i
m
u
m
2
0
%
.
T
h
e
r
e
i
s
p
a
r
a
l
l
e
l
p
r
o
v
i
s
i
o
n
i
n
S
G
S
T
A
c
t
.
2.1-2 Supply as per GST law
S
e
c
t
i
o
n
7
(
1
)
o
f
C
G
S
T
A
c
t
a
s
a
m
e
n
d
e
d
vide
C
G
S
T
(
A
m
e
n
d
m
e
n
t
)
A
c
t
,
2
0
1
8
,
but with
retrospective effect from 1-7-2017
,
s
t
a
t
e
s
t
h
a
t
f
o
r
t
h
e
p
u
r
p
o
s
e
o
f
C
G
S
T
A
c
t
,
t
h
e
e
x
p
r
e
s
s
i
o
n
‘
s
u
p
p
l
y
’
i
n
c
l
u
d
e
s
-
(
a
)

a
l
l
f
o
r
m
s
o
f
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
o
r
b
o
t
h
s
u
c
h
a
s
s
a
l
e
,
t
r
a
n
s
f
e
r
,
b
a
r
t
e
r
,
e
x
c
h
a
n
g
e
,
l
i
c
e
n
s
e
,
r
e
n
t
a
l
,
l
e
a
s
e
o
r
d
i
s
p
o
s
a
l
m
a
d
e
o
r
a
g
r
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e
d
t
o
b
e
m
a
d
e
f
o
r
a
c
o
n
s
i
d
e
r
a
t
i
o
n
b
y
a
p
e
r
s
o
n
i
n
t
h
e
c
o
u
r
s
e
o
r
f
u
r
t
h
e
r
a
n
c
e
o
f
b
u
s
i
n
e
s
s
C
H
A
P
T
E
R
2 Taxable event in GST
1.25

(
b
)

i
m
p
o
r
t
a
t
i
o
n
o
f
s
e
r
v
i
c
e
s
,
f
o
r
a
c
o
n
s
i
d
e
r
a
t
i
o
n
w
h
e
t
h
e
r
o
r
n
o
t
i
n
t
h
e
c
o
u
r
s
e
o
r
f
u
r
t
h
e
r
a
n
c
e
o
f
b
u
s
i
n
e
s
s
and

(
c
)

t
h
e
a
c
t
i
v
i
t
i
e
s
s
p
e
c
i
fi
e
d
i
n
S
c
h
e
d
u
l
e
I
,
m
a
d
e
o
r
a
g
r
e
e
d
t
o
b
e
m
a
d
e
w
i
t
h
o
u
t
a
c
o
n
s
i
d
e
r
a
t
i
o
n
.
Activities or transactions to be treated as supply of goods or supply of services
-
W
h
e
r
e
c
e
r
t
a
i
n
a
c
t
i
v
i
t
i
e
s
o
r
t
r
a
n
s
a
c
t
i
o
n
s
,
c
o
n
s
t
i
t
u
t
e
a
-
s
u
p
p
l
y
i
n
a
c
c
o
r
d
a
n
c
e
w
i
t
h
t
h
e
p
r
o
v
i
s
i
o
n
s
o
f
s
e
c
t
i
o
n
7
(
1
)
o
f
C
G
S
T
A
c
t
,
t
h
e
y
s
h
a
l
l
b
e
t
r
e
a
t
e
d
e
i
t
h
e
r
a
s
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
a
s
r
e
f
e
r
r
e
d
t
o
i
n
S
c
h
e
d
u
l
e
I
I
o
f
C
G
S
T
A
c
t
-
s
e
c
t
i
o
n
7
(
2
A
)
o
f
C
G
S
T
A
c
t
i
n
s
e
r
t
e
d
vide
C
G
S
T
(
A
m
e
n
d
m
e
n
t
)
A
c
t
,
2
0
1
8
,
w
i
t
h
r
e
t
r
o
s
p
e
c
t
i
v
e
e
f
f
e
c
t
f
r
o
m
1
-
7
-
2
0
1
7
.
T
h
i
s
s
e
e
m
s
t
o
b
e
o
n
l
y
c
o
r
r
e
c
t
i
n
g
a
d
r
a
f
t
i
n
g
m
i
s
t
a
k
e
,
a
s
w
h
a
t
w
a
s
e
a
r
l
i
e
r
s
t
a
t
e
d
i
n
s
e
c
t
i
o
n
7
(
1
)
(
d
)
o
f
C
G
S
T
A
c
t
h
a
s
n
o
w
b
e
e
n
s
t
a
t
e
d
s
e
p
a
r
a
t
e
l
y
a
n
d
s
p
e
c
i
f
i
c
a
l
l
y
.
[
s
e
c
t
i
o
n
7
(
1
)
(
d
)
o
f
C
G
S
T
A
c
t
w
a
s
r
e
a
d
i
n
g
a
s
f
o
l
l
o
w
-
S
u
p
p
l
y
i
n
c
l
u
d
e
s
t
h
e
a
c
t
i
v
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t
o
b
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a
t
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d
a
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r
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d
t
o
i
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c
h
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d
u
l
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I
I
]
.
Transfer of business as going concern
-
T
r
a
n
s
f
e
r
o
f
b
u
s
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a
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n
w
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a
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a
l
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e
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p
t
f
r
o
m
G
S
T
-
Innovative Textiles Ltd.
In re
(
2
0
1
9
)
7
3
G
S
T
7
1
4
=
1
0
4
t
a
x
m
a
n
n
.
c
o
m
4
3
6
(
A
A
R
-
U
t
t
a
r
a
k
h
a
n
d
)
.
2.1-3 Activities or transactions which are neither supply of goods nor supply
of services
I
r
r
e
s
p
e
c
t
i
v
e
o
f
a
n
y
t
h
i
n
g
c
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n
t
a
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d
i
n
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e
c
t
i
o
n
7
(
1
)
o
f
C
G
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A
c
t
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f
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l
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w
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f
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v
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s
-

(
a
)

a
c
t
i
v
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o
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r
a
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a
c
t
i
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s
p
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c
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fi
e
d
i
n
S
c
h
e
d
u
l
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I
I
I
;
o
r

(
b
)

a
c
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C
e
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o
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m
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n
t
-
s
e
c
t
i
o
n
7
(
2
)
o
f
C
G
S
T
A
c
t
.
2.1-4 Activities or transactions that will be taxable as ‘supply’ even if no con-
sideration
A
s
u
p
p
l
y
s
p
e
c
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fi
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d
i
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c
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d
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,
m
a
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‘
s
u
p
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’
f
o
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p
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o
f
C
G
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A
c
t
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s
e
c
t
i
o
n
7
(
1
)
(
c
)
o
f
C
G
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T
A
c
t
.
T
h
u
s
,
t
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r
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n
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a
c
t
i
o
n
s
w
i
l
l
b
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s
u
b
j
e
c
t
t
o
G
S
T
,
e
v
e
n
i
f
t
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e
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e
i
s
n
o
c
o
n
s
i
d
e
r
a
t
i
o
n
.
T
h
e
v
a
l
u
a
t
i
o
n
f
o
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p
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r
p
o
s
e
o
f
G
S
T
w
i
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b
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a
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G
S
T
V
a
l
u
a
t
i
o
n
R
u
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s
.
T
h
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S
c
h
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d
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l
e
I
o
f
C
G
S
T
A
c
t
r
e
a
d
s
a
s
f
o
l
l
o
w
s
-
Schedule I [section 7] - Activities to be treated as supply even if made without
consideration
(
1
)
P
e
r
m
a
n
e
n
t
t
r
a
n
s
f
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r
/
d
i
s
p
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l
o
f
b
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a
v
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d
o
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u
c
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a
s
s
e
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s
.
(
2
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S
u
p
p
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f
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,
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w
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n
d
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c
t
p
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r
s
o
n
s
a
s
specified in section 25, when made in the course or furtherance of business
Para 2.1
T
A
X
A
B
L
E
E
V
E
N
T
I
N
G
S
T
1.26

[section 25(4) of
C
G
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T
A
c
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d
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]
(
3
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S
u
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—
(
a
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(
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.
(
4
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m
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a
(
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.
[
*
-
T
h
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w
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w
a
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‘
t
a
x
a
b
l
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’
.
T
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C
G
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(
A
m
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m
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)
A
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,
2
0
1
8
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w
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1
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2
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2
0
1
9
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]
.
SupplyofservicebyHOoronebranch/divisiontoanother
-
O
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n
u
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,
a
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Cummins India Ltd.
In re
(
2
0
1
9
)
7
3
G
S
T
5
1
7
=
1
0
3
t
a
x
m
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n
.
c
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1
2
6
(
A
A
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-
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a
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)
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3
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i.e.
1
1
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%
o
f
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t
[
r
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m
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b
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c
a
n
a
p
p
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]
.
Service supplied by establishment of person in India to own establishment out
of India exempt
-
S
e
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v
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s
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p
p
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.
1
0
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o
f
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9
/
2
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7
-
I
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(
R
a
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)
d
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d
2
8
-
6
-
2
0
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7
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d
w
.
e
.
f
.
2
7
-
7
-
2
0
1
8
.
Free Samples
-
F
r
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a
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p
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t
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w
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not
b
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b
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c
t
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G
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b
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p
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d
i
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w
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d
.
H
o
w
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r
,
f
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a
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p
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g
i
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w
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b
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c
t
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S
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(
a
n
d
t
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n
I
T
C
w
i
l
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b
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a
v
a
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a
b
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)
-
P
a
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a
A
o
f
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B
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C
c
i
r
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a
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o
.
9
2
/
1
1
/
2
0
1
9
-
G
S
T
d
a
t
e
d
7
-
3
-
2
0
1
9
.
2.2 Business
S
e
c
t
i
o
n
2
(
1
7
)
o
f
C
G
S
T
A
c
t
d
e
fi
n
e
s
‘
B
u
s
i
n
e
s
s
’
a
s
f
o
l
l
o
w
s
—
“
Business
”
i
n
c
l
u
d
e
s
-

(
a
)

a
n
y
t
r
a
d
e
,
c
o
m
m
e
r
c
e
,
m
a
n
u
f
a
c
t
u
r
e
,
p
r
o
f
e
s
s
i
o
n
,
v
o
c
a
t
i
o
n
,
a
d
v
e
n
t
u
r
e
,
w
a
g
e
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s
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m
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l
a
r
a
c
t
i
v
i
t
y
,
w
h
e
t
h
e
r
o
r
n
o
t
i
t
i
s
f
o
r
a
p
e
c
u
n
i
a
r
y
b
e
n
e
fi
t
.

(
b
)

a
n
y
a
c
t
i
v
i
t
y
o
r
t
r
a
n
s
a
c
t
i
o
n
i
n
c
o
n
n
e
c
t
i
o
n
w
i
t
h
o
r
i
n
c
i
d
e
n
t
a
l
o
r
a
n
c
i
l
l
a
r
y
t
o
(
a
)
a
b
o
v
e
.

(
c
)

a
n
y
a
c
t
i
v
i
t
y
o
r
t
r
a
n
s
a
c
t
i
o
n
i
n
t
h
e
n
a
t
u
r
e
o
f
(
a
)
a
b
o
v
e
,
w
h
e
t
h
e
r
o
r
n
o
t
t
h
e
r
e
i
s
v
o
l
u
m
e
,
f
r
e
q
u
e
n
c
y
,
c
o
n
t
i
n
u
i
t
y
o
r
r
e
g
u
l
a
r
i
t
y
o
f
s
u
c
h
t
r
a
n
s
a
c
t
i
o
n
.

(
d
)

s
u
p
p
l
y
o
r
a
c
q
u
i
s
i
t
i
o
n
o
f
g
o
o
d
s
i
n
c
l
u
d
i
n
g
c
a
p
i
t
a
l
g
o
o
d
s
a
n
d
s
e
r
v
i
c
e
s
i
n
c
o
n
n
e
c
t
i
o
n
w
i
t
h
c
o
m
m
e
n
c
e
m
e
n
t
o
r
c
l
o
s
u
r
e
o
f
b
u
s
i
n
e
s
s
.

(
e
)

p
r
o
v
i
s
i
o
n
b
y
a
c
l
u
b
,
a
s
s
o
c
i
a
t
i
o
n
,
s
o
c
i
e
t
y
,
o
r
a
n
y
s
u
c
h
b
o
d
y
(
f
o
r
a
s
u
b
s
c
r
i
p
t
i
o
n
o
r
a
n
y
o
t
h
e
r
c
o
n
s
i
d
e
r
a
t
i
o
n
)
o
f
t
h
e
f
a
c
i
l
i
t
i
e
s
o
r
b
e
n
e
fi
t
s
t
o
i
t
s
m
e
m
b
e
r
s
.

(
f
)

a
d
m
i
s
s
i
o
n
,
f
o
r
a
c
o
n
s
i
d
e
r
a
t
i
o
n
,
o
f
p
e
r
s
o
n
s
t
o
a
n
y
p
r
e
m
i
s
e
s
.

(
g
)

s
e
r
v
i
c
e
s
s
u
p
p
l
i
e
d
b
y
a
p
e
r
s
o
n
a
s
t
h
e
h
o
l
d
e
r
o
f
a
n
o
f
fi
c
e
w
h
i
c
h
h
a
s
b
e
e
n
a
c
c
e
p
t
e
d
b
y
h
i
m
i
n
t
h
e
c
o
u
r
s
e
o
r
f
u
r
t
h
e
r
a
n
c
e
o
f
h
i
s
t
r
a
d
e
,
p
r
o
f
e
s
s
i
o
n
o
r
v
o
c
a
t
i
o
n
.
1.27
B
U
S
I
N
E
S
S
Para 2.2

(
h
)

a
c
t
i
v
i
t
i
e
s
o
f
a
r
a
c
e
c
l
u
b
i
n
c
l
u
d
i
n
g
b
y
w
a
y
o
f
t
o
t
a
l
i
s
a
t
o
r
o
r
a
l
i
c
e
n
s
e
t
o
b
o
o
k
m
a
k
e
r
o
r
a
c
t
i
v
i
t
i
e
s
o
f
a
l
i
c
e
n
s
e
d
b
o
o
k
m
a
k
e
r
i
n
s
u
c
h
c
l
u
b
[
T
h
e
w
o
r
d
s
i
n
i
t
a
l
i
c
s
s
u
b
s
t
i
t
u
t
e
d
vide
C
G
S
T
(
A
m
e
n
d
m
e
n
t
)
A
c
t
,
2
0
1
8
,
w
.
e
.
f
.
1
-
2
-
2
0
1
9
]
.
T
i
l
l
1
-
2
-
2
0
1
9
,
t
h
e
w
o
r
d
s
w
e
r
e
a
s
f
o
l
l
o
w
s
-
‘
s
e
r
v
i
c
e
s
’
p
r
o
v
i
d
e
d
b
y
a
r
a
c
e
c
l
u
b
b
y
w
a
y
o
f
t
o
t
a
l
i
s
a
t
o
r
o
r
a
l
i
c
e
n
c
e
t
o
b
o
o
k
m
a
k
e
r
i
n
s
u
c
h
c
l
u
b
.
I
n
m
y
v
i
e
w
,
t
h
i
s
i
s
o
n
l
y
c
o
r
r
e
c
t
i
n
g
a
d
r
a
f
t
i
n
g
m
i
s
t
a
k
e
.
T
h
e
a
c
t
i
v
i
t
i
e
s
w
e
r
e
e
v
e
n
o
t
h
e
r
w
i
s
e
t
a
x
a
b
l
e
,
a
s
t
h
e
d
e
f
i
n
i
t
i
o
n
o
f
‘
b
u
s
i
n
e
s
s
’
i
s
i
n
c
l
u
s
i
v
e
.
F
u
r
t
h
e
r
,
‘
s
e
r
v
i
c
e
s
’
i
n
c
l
u
d
e
s
a
n
y
t
h
i
n
g
o
t
h
e
r
t
h
a
n
g
o
o
d
s
a
s
p
e
r
s
e
c
t
i
o
n
2
(
1
0
2
)
o
f
C
G
S
T
A
c
t
.

(
i
)

a
n
y
a
c
t
i
v
i
t
y
o
r
t
r
a
n
s
a
c
t
i
o
n
u
n
d
e
r
t
a
k
e
n
b
y
t
h
e
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
,
a
S
t
a
t
e
G
o
v
e
r
n
m
e
n
t
o
r
a
n
y
l
o
c
a
l
a
u
t
h
o
r
i
t
y
i
n
w
h
i
c
h
t
h
e
y
a
r
e
e
n
g
a
g
e
d
a
s
p
u
b
l
i
c
a
u
t
h
o
r
i
t
i
e
s
.
2.2-1 Government activities subject to GST
S
e
c
t
i
o
n
2
(
1
7
)
(
i
)
o
f
C
G
S
T
A
c
t
s
t
a
t
e
s
t
h
a
t
‘
b
u
s
i
n
e
s
s
’
i
n
c
l
u
d
e
s
a
n
y
a
c
t
i
v
i
t
y
o
r
t
r
a
n
s
a
c
t
i
o
n
u
n
d
e
r
t
a
k
e
n
b
y
t
h
e
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
,
a
S
t
a
t
e
G
o
v
e
r
n
m
e
n
t
o
r
a
n
y
l
o
c
a
l
a
u
t
h
o
r
i
t
y
i
n
w
h
i
c
h
t
h
e
y
a
r
e
e
n
g
a
g
e
d
a
s
p
u
b
l
i
c
a
u
t
h
o
r
i
t
i
e
s
.
T
h
u
s
,
e
x
c
l
u
d
i
n
g
s
o
v
e
r
e
i
g
n
a
c
t
i
v
i
t
i
e
s
o
f
S
t
a
t
e
,
a
l
l
a
c
t
i
v
i
t
i
e
s
o
f
G
o
v
e
r
n
m
e
n
t
i
s
‘
b
u
s
i
n
e
s
s
’
.
H
o
w
e
v
e
r
,
s
o
m
e
o
f
t
h
e
i
r
a
c
t
i
v
i
t
i
e
s
a
s
p
u
b
l
i
c
a
u
t
h
o
r
i
t
y
w
i
l
l
b
e
s
p
e
c
i
fi
c
a
l
l
y
e
x
c
l
u
d
e
d
f
r
o
m
s
c
o
p
e
o
f
G
S
T
b
y
i
s
s
u
i
n
g
n
o
t
i
fi
c
a
t
i
o
n
u
n
d
e
r
s
e
c
t
i
o
n
7
(
2
)
(
b
)
o
f
C
G
S
T
A
c
t
o
n
r
e
c
o
m
m
e
n
d
a
t
i
o
n
o
f
G
S
T
C
o
u
n
c
i
l
.
T
h
u
s
,
u
n
l
e
s
s
s
p
e
c
i
fi
c
a
l
l
y
e
x
c
l
u
d
e
d
b
y
a
n
o
t
i
fi
c
a
t
i
o
n
,
t
h
e
i
r
a
c
t
i
v
i
t
i
e
s
w
i
l
l
b
e
l
i
a
b
l
e
t
o
G
S
T
.
2.3 Deemed supply of goods and services
S
e
c
t
i
o
n
7
(
1
)
(
d
)
o
f
C
G
S
T
A
c
t
s
t
a
t
e
s
t
h
a
t
s
u
p
p
l
y
i
n
c
l
u
d
e
s
a
c
t
i
v
i
t
i
e
s
t
o
b
e
t
r
e
a
t
e
d
a
s
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
r
e
f
e
r
r
e
d
t
o
i
n
S
c
h
e
d
u
l
e
I
I
t
o
C
G
S
T
A
c
t
.
T
h
u
s
,
t
h
e
s
e
a
r
e
‘
d
e
e
m
e
d
s
u
p
p
l
y
o
f
g
o
o
d
s
’
o
r
‘
d
e
e
m
e
d
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
’
,
s
u
b
j
e
c
t
t
o
G
S
T
.
T
h
e
d
i
s
t
i
n
c
t
i
o
n
b
e
t
w
e
e
n
g
o
o
d
s
o
r
s
e
r
v
i
c
e
w
i
l
l
a
l
s
o
b
e
r
e
l
e
v
a
n
t
t
o
d
e
t
e
r
m
i
n
e
p
l
a
c
e
o
f
s
u
p
p
l
y
a
n
d
t
i
m
e
o
f
s
u
p
p
l
y
.
S
c
h
e
d
u
l
e
I
I
o
f
C
G
S
T
A
c
t
i
s
a
s
f
o
l
l
o
w
s
.
T
h
e
c
o
m
m
e
n
t
s
i
n
b
r
a
c
k
e
t
a
r
e
m
y
c
o
m
m
e
n
t
s
o
n
e
a
c
h
e
n
t
r
y
.
Schedule II [section 7] - Activities or Transactions to be treated as supply of goods
or supply of services
[The words ‘or transactions’ inserted with retrospective effect from 1-7-2017
v
i
d
e
CGST (Amendment) Act, 2018]
1. Transfer

(
a
)

A
n
y
t
r
a
n
s
f
e
r
o
f
t
h
e
t
i
t
l
e
i
n
g
o
o
d
s
i
s
a
s
u
p
p
l
y
o
f
g
o
o
d
s
[
T
h
i
s
c
o
v
e
r
s
s
a
l
e
,
b
a
r
t
e
r
,
e
x
c
h
a
n
g
e
e
t
c
.
I
n
f
a
c
t
,
i
t
s
h
o
u
l
d
c
o
v
e
r
g
i
f
t
o
f
g
o
o
d
s
a
l
s
o
,
a
s
t
h
i
s
c
l
a
u
s
e
d
o
e
s
n
o
t
t
a
l
k
o
f
c
o
n
s
i
d
e
r
a
t
i
o
n
]
.

(
b
)

A
n
y
t
r
a
n
s
f
e
r
o
f
g
o
o
d
s
o
r
o
f
r
i
g
h
t
i
n
g
o
o
d
s
o
r
o
f
u
n
d
i
v
i
d
e
d
s
h
a
r
e
i
n
g
o
o
d
s
w
i
t
h
o
u
t
t
h
e
t
r
a
n
s
f
e
r
o
f
t
i
t
l
e
t
h
e
r
e
o
f
,
i
s
a
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
[
T
h
i
s
c
o
v
e
r
s
r
e
n
t
i
n
g
o
r
o
p
e
r
a
t
i
n
g
l
e
a
s
e
o
f
g
o
o
d
s
.
‘
U
n
d
i
v
i
d
e
d
s
h
a
r
e
’
m
e
a
n
s
t
h
a
t
e
x
c
l
u
s
i
v
e
p
o
s
s
e
s
s
i
o
n
i
s
n
o
t
r
e
q
u
i
r
e
d
t
o
b
e
t
r
a
n
s
f
e
r
r
e
d
e
.
g
.
r
e
n
t
i
n
g
o
f
o
n
e
l
o
c
k
e
r
b
y
b
a
n
k
,
s
h
a
r
e
t
a
x
i
]
.
Para 2.3
T
A
X
A
B
L
E
E
V
E
N
T
I
N
G
S
T
1.28

(
c
)

A
n
y
t
r
a
n
s
f
e
r
o
f
t
i
t
l
e
i
n
g
o
o
d
s
u
n
d
e
r
a
n
a
g
r
e
e
m
e
n
t
w
h
i
c
h
s
t
i
p
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p
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p
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f
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h
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p
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]
.
2. Land and Building

(
a
)

A
n
y
l
e
a
s
e
,
t
e
n
a
n
c
y
,
e
a
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m
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[
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o
d
-
e
v
e
n
9
9
o
r
9
9
9
y
e
a
r
s
]
.

(
b
)

A
n
y
l
e
a
s
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o
r
l
e
t
t
i
n
g
o
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f
t
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b
u
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d
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a
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m
p
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f
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b
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s
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o
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m
m
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c
e
,
e
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t
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w
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y
,
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p
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f
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v
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s
[
T
h
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s
c
o
v
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g
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d
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r
G
S
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]
.
3. Treatment or process
A
n
y
t
r
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a
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m
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t
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p
r
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c
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s
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r
s
j
o
b
w
o
r
k
,
t
e
s
t
i
n
g
]
.
4. Transfer of business assets

(
a
)

W
h
e
r
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g
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d
s
f
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r
m
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a
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,
(
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)
,
s
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c
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.

[
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h
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4
(
c
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N
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fi
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.
1
2
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2
0
1
7
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(
R
a
t
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)
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9
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2
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7
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(
R
a
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2
8
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h
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c
a
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b
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c
t
t
o
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S
T
]
.

(
b
)

W
h
e
r
e
,
b
y
o
r
u
n
d
e
r
t
h
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d
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c
t
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n
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f
a
p
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n
c
a
r
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y
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n
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a
b
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s
,
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d
s
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f
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,
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m
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o
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y
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f
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,
f
o
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p
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f
t
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b
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s
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s
s
,
(
*
)
,
t
h
e
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s
a
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m
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v
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[
*
-
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w
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.
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2
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t
]
.

[
T
h
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c
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.
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/
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x
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c
u
t
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v
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s
/
e
m
p
l
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y
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s
]
.

(
c
)

W
h
e
r
e
a
n
y
p
e
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s
o
n
c
e
a
s
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d
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l
y
b
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f
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h
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c
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t
o
b
e
1.29
D
E
E
M
E
D
S
U
P
P
L
Y
O
F
G
O
O
D
S
A
N
D
S
E
R
V
I
C
E
S
Para 2.3

a
t
a
x
a
b
l
e
p
e
r
s
o
n
,
u
n
l
e
s
s
—
(
a
)
t
h
e
b
u
s
i
n
e
s
s
i
s
t
r
a
n
s
f
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r
r
e
d
a
s
a
g
o
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n
g
c
o
n
c
e
r
n
t
o
a
n
o
t
h
e
r
p
e
r
s
o
n
;
o
r
(
b
)
t
h
e
b
u
s
i
n
e
s
s
i
s
c
a
r
r
i
e
d
o
n
b
y
a
p
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r
s
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n
a
l
r
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p
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n
t
a
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w
h
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m
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d
t
o
b
e
a
t
a
x
a
b
l
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p
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s
o
n
[
T
r
a
n
s
f
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.
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f
e
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r
e
d
a
r
e
s
u
b
j
e
c
t
t
o
t
a
x
]
.
5. Supply of services
T
h
e
f
o
l
l
o
w
i
n
g
s
h
a
l
l
b
e
t
r
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a
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d
a
s
‘
s
u
p
p
l
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o
f
s
e
r
v
i
c
e
’

(
a
)

r
e
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f
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S
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f
b
u
i
l
d
i
n
g
a
n
d
l
a
n
d
i
s
a
l
r
e
a
d
y
c
o
v
e
r
e
d
i
n
c
l
a
u
s
e
2
(
a
)
a
n
d
(
b
)
a
b
o
v
e
,
t
h
i
s
c
a
n
c
o
v
e
r
o
t
h
e
r
i
m
m
o
v
a
b
l
e
p
r
o
p
e
r
t
y
l
i
k
e
p
l
a
n
t
a
n
d
m
a
c
h
i
n
e
r
y
]
.

(
b
)

c
o
n
s
t
r
u
c
t
i
o
n
o
f
a
c
o
m
p
l
e
x
,
b
u
i
l
d
i
n
g
,
c
i
v
i
l
s
t
r
u
c
t
u
r
e
o
r
a
p
a
r
t
t
h
e
r
e
o
f
,
i
n
c
l
u
d
i
n
g
a
c
o
m
p
l
e
x
o
r
b
u
i
l
d
i
n
g
i
n
t
e
n
d
e
d
f
o
r
s
a
l
e
t
o
a
b
u
y
e
r
,
w
h
o
l
l
y
o
r
p
a
r
t
l
y
,
e
x
c
e
p
t
w
h
e
r
e
t
h
e
e
n
t
i
r
e
c
o
n
s
i
d
e
r
a
t
i
o
n
h
a
s
b
e
e
n
r
e
c
e
i
v
e
d
a
f
t
e
r
i
s
s
u
a
n
c
e
o
f
c
o
m
p
l
e
t
i
o
n
c
e
r
t
i
fi
c
a
t
e
,
w
h
e
r
e
r
e
q
u
i
r
e
d
,
b
y
t
h
e
c
o
m
p
e
t
e
n
t
a
u
t
h
o
r
i
t
y
or after its first
occupation
,
w
h
i
c
h
e
v
e
r
i
s
e
a
r
l
i
e
r
.
Explanation.
—
F
o
r
t
h
e
p
u
r
p
o
s
e
s
o
f
t
h
i
s
c
l
a
u
s
e
—
(
1
)
t
h
e
e
x
p
r
e
s
s
i
o
n
“
c
o
m
p
e
t
e
n
t
a
u
t
h
o
r
i
t
y
”
m
e
a
n
s
t
h
e
G
o
v
e
r
n
m
e
n
t
o
r
a
n
y
a
u
t
h
o
r
i
t
y
a
u
t
h
o
r
i
z
e
d
t
o
i
s
s
u
e
c
o
m
p
l
e
t
i
o
n
c
e
r
t
i
fi
c
a
t
e
u
n
d
e
r
a
n
y
l
a
w
f
o
r
t
h
e
t
i
m
e
b
e
i
n
g
i
n
f
o
r
c
e
a
n
d
i
n
c
a
s
e
o
f
n
o
n
-
r
e
q
u
i
r
e
m
e
n
t
o
f
s
u
c
h
c
e
r
t
i
fi
c
a
t
e
f
r
o
m
s
u
c
h
a
u
t
h
o
r
i
t
y
,
f
r
o
m
a
n
y
o
f
t
h
e
f
o
l
l
o
w
i
n
g
,
n
a
m
e
l
y
-
(
i
)
a
n
a
r
c
h
i
t
e
c
t
r
e
g
i
s
t
e
r
e
d
w
i
t
h
t
h
e
C
o
u
n
c
i
l
o
f
A
r
c
h
i
t
e
c
t
u
r
e
c
o
n
s
t
i
t
u
t
e
d
u
n
d
e
r
t
h
e
A
r
c
h
i
t
e
c
t
s
A
c
t
,
1
9
7
2
;
o
r
(
i
i
)
a
c
h
a
r
t
e
r
e
d
e
n
g
i
n
e
e
r
r
e
g
i
s
t
e
r
e
d
w
i
t
h
t
h
e
I
n
s
t
i
t
u
t
i
o
n
o
f
E
n
g
i
n
e
e
r
s
(
I
n
d
i
a
)
;
o
r
(
i
i
i
)
a
l
i
c
e
n
s
e
d
s
u
r
v
e
y
o
r
o
f
t
h
e
r
e
s
p
e
c
t
i
v
e
l
o
c
a
l
b
o
d
y
o
f
t
h
e
c
i
t
y
o
r
t
o
w
n
o
r
v
i
l
l
a
g
e
o
r
d
e
v
e
l
o
p
m
e
n
t
o
r
p
l
a
n
n
i
n
g
a
u
t
h
o
r
i
t
y
(
2
)
t
h
e
e
x
p
r
e
s
s
i
o
n
“
c
o
n
s
t
r
u
c
t
i
o
n
”
i
n
c
l
u
d
e
s
a
d
d
i
t
i
o
n
s
,
a
l
t
e
r
a
t
i
o
n
s
,
r
e
p
l
a
c
e
m
e
n
t
s
o
r
r
e
m
o
d
e
l
i
n
g
o
f
a
n
y
e
x
i
s
t
i
n
g
c
i
v
i
l
s
t
r
u
c
t
u
r
e
.

[
T
h
i
s
c
o
v
e
r
s
s
a
l
e
o
f
fl
a
t
i
n
a
r
e
s
i
d
e
n
t
i
a
l
c
o
m
p
l
e
x
before it is occupied
.
O
n
c
e
i
t
i
s
o
c
c
u
p
i
e
d
,
a
n
y
s
a
l
e
b
y
t
h
e
b
u
y
e
r
a
f
t
e
r
t
h
a
t
w
i
l
l
n
o
t
a
t
t
r
a
c
t
G
S
T
,
e
v
e
n
i
f
c
o
m
p
l
e
t
i
o
n
c
e
r
t
i
fi
c
a
t
e
i
s
n
o
t
o
b
t
a
i
n
e
d
.
H
o
w
e
v
e
r
,
i
f
b
u
i
l
d
e
r
h
i
m
s
e
l
f
i
s
s
e
l
l
i
n
g
,
h
e
w
i
l
l
b
e
e
x
e
m
p
t
f
r
o
m
G
S
T
o
n
l
y
i
f
h
e
s
a
l
e
s
a
f
t
e
r
c
o
m
p
l
e
t
i
o
n
c
e
r
t
i
fi
c
a
t
e
i
s
o
b
t
a
i
n
e
d
]
.

(
c
)

t
e
m
p
o
r
a
r
y
t
r
a
n
s
f
e
r
o
r
p
e
r
m
i
t
t
i
n
g
t
h
e
u
s
e
o
r
e
n
j
o
y
m
e
n
t
o
f
a
n
y
i
n
t
e
l
l
e
c
t
u
a
l
p
r
o
p
e
r
t
y
r
i
g
h
t
[
T
h
i
s
c
o
v
e
r
s
a
l
l
o
w
i
n
g
u
s
e
o
f
t
r
a
d
e
m
a
r
k
,
c
o
p
y
r
i
g
h
t
,
d
e
s
i
g
n
,
p
a
t
e
n
t
s
]
.

(
d
)

d
e
v
e
l
o
p
m
e
n
t
,
d
e
s
i
g
n
,
p
r
o
g
r
a
m
m
i
n
g
,
c
u
s
t
o
m
i
s
a
t
i
o
n
,
a
d
a
p
t
a
t
i
o
n
,
u
p
g
r
a
d
a
t
i
o
n
,
e
n
h
a
n
c
e
m
e
n
t
,
i
m
p
l
e
m
e
n
t
a
t
i
o
n
o
f
i
n
f
o
r
m
a
t
i
o
n
t
e
c
h
n
o
l
o
g
y
s
o
f
t
w
a
r
e
[
T
h
i
s
c
o
v
e
r
s
d
e
v
e
l
o
p
m
e
n
t
o
f
s
o
f
t
w
a
r
e
b
u
t
n
o
t
s
o
f
t
w
a
r
e
i
t
s
e
l
f
i
n
p
h
y
s
i
c
a
l
f
o
r
m
]
.

(
e
)

a
g
r
e
e
i
n
g
t
o
t
h
e
o
b
l
i
g
a
t
i
o
n
t
o
r
e
f
r
a
i
n
f
r
o
m
a
n
a
c
t
,
o
r
t
o
t
o
l
e
r
a
t
e
a
n
a
c
t
o
r
a
s
i
t
u
a
t
i
o
n
,
o
r
t
o
d
o
a
n
a
c
t
[
t
h
i
s
c
o
v
e
r
s
d
e
m
u
r
r
a
g
e
,
L
D
c
h
a
r
g
e
s
,
n
o
t
i
c
e
p
a
y
,
p
e
n
a
l
t
y
f
o
r
v
i
o
l
a
t
i
o
n
o
f
c
o
n
t
r
a
c
t
]
a
n
d

(
f
)

t
r
a
n
s
f
e
r
o
f
t
h
e
r
i
g
h
t
t
o
u
s
e
a
n
y
g
o
o
d
s
f
o
r
a
n
y
p
u
r
p
o
s
e
(
w
h
e
t
h
e
r
o
r
n
o
t
f
o
r
a
s
p
e
c
i
fi
e
d
p
e
r
i
o
d
)
f
o
r
c
a
s
h
,
d
e
f
e
r
r
e
d
p
a
y
m
e
n
t
o
r
o
t
h
e
r
v
a
l
u
a
b
l
e
c
o
n
s
i
d
e
r
a
t
i
o
n
[
T
h
i
s
i
s
r
e
n
t
i
n
g
,
w
h
e
r
e
p
o
s
s
e
s
s
i
o
n
a
n
d
c
o
n
t
r
o
l
o
f
g
o
o
d
s
i
s
t
r
a
n
s
f
e
r
r
e
d
t
o
r
e
c
i
p
i
e
n
t
]
Para 2.3
T
A
X
A
B
L
E
E
V
E
N
T
I
N
G
S
T
1.30

6. Composite supply
T
h
e
f
o
l
l
o
w
i
n
g
s
h
a
l
l
b
e
t
r
e
a
t
e
d
a
s
a
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
,
n
a
m
e
l
y
—

(
a
)

w
o
r
k
s
c
o
n
t
r
a
c
t
a
s
d
e
fi
n
e
d
i
n
s
e
c
t
i
o
n
2
(
1
1
9
)
o
f
C
G
S
T
A
c
t
[
T
h
e
d
e
fi
n
i
t
i
o
n
c
o
v
e
r
s
o
n
l
y
i
m
m
o
v
a
b
l
e
p
r
o
p
e
r
t
y
]

(
b
)

s
u
p
p
l
y
,
b
y
w
a
y
o
f
o
r
a
s
p
a
r
t
o
f
a
n
y
s
e
r
v
i
c
e
o
r
i
n
a
n
y
o
t
h
e
r
m
a
n
n
e
r
w
h
a
t
s
o
e
v
e
r
,
o
f
g
o
o
d
s
,
b
e
i
n
g
f
o
o
d
o
r
a
n
y
o
t
h
e
r
a
r
t
i
c
l
e
f
o
r
h
u
m
a
n
c
o
n
s
u
m
p
t
i
o
n
o
r
a
n
y
d
r
i
n
k
(
o
t
h
e
r
t
h
a
n
a
l
c
o
h
o
l
i
c
l
i
q
u
o
r
f
o
r
h
u
m
a
n
c
o
n
s
u
m
p
t
i
o
n
)
,
w
h
e
r
e
s
u
c
h
s
u
p
p
l
y
o
r
s
e
r
v
i
c
e
i
s
f
o
r
c
a
s
h
,
d
e
f
e
r
r
e
d
p
a
y
m
e
n
t
o
r
o
t
h
e
r
v
a
l
u
a
b
l
e
c
o
n
s
i
d
e
r
a
t
i
o
n
[
s
u
p
p
l
y
o
f
f
o
o
d
.
T
h
e
c
l
a
u
s
e
d
o
e
s
n
o
t
s
a
y
‘
i
n
r
e
s
t
a
u
r
a
n
t
’
.
T
h
u
s
,
e
v
e
n
h
o
m
e
d
e
l
i
v
e
r
y
o
f
c
o
o
k
e
d
f
o
o
d
w
i
l
l
b
e
c
o
v
e
r
e
d
,
a
s
i
t
i
n
c
l
u
d
e
s
s
e
r
v
i
c
e
.
H
o
w
e
v
e
r
,
s
a
l
e
o
f
t
i
n
n
e
d
f
o
o
d
i
t
e
m
s
i
s
s
a
l
e
o
f
g
o
o
d
s
a
s
n
o
‘
s
e
r
v
i
c
e
’
e
l
e
m
e
n
t
i
s
i
n
v
o
l
v
e
d
]
.
7. Supply of goods
T
h
e
f
o
l
l
o
w
i
n
g
s
h
a
l
l
b
e
t
r
e
a
t
e
d
a
s
s
u
p
p
l
y
o
f
g
o
o
d
s
,
n
a
m
e
l
y
-
s
u
p
p
l
y
o
f
g
o
o
d
s
b
y
a
n
y
u
n
i
n
c
o
r
p
o
r
a
t
e
d
a
s
s
o
c
i
a
t
i
o
n
o
r
b
o
d
y
o
f
p
e
r
s
o
n
s
t
o
a
m
e
m
b
e
r
t
h
e
r
e
o
f
f
o
r
c
a
s
h
,
d
e
f
e
r
r
e
d
p
a
y
m
e
n
t
o
r
o
t
h
e
r
v
a
l
u
a
b
l
e
c
o
n
s
i
d
e
r
a
t
i
o
n
[
s
u
p
p
l
y
o
f
g
o
o
d
s
b
y
c
l
u
b
t
o
i
t
s
m
e
m
b
e
r
s
.
I
n
t
e
r
e
s
t
i
n
g
l
y
,
t
h
i
s
d
o
e
s
n
o
t
c
o
v
e
r
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
]
.
2.4 Activities which are neither supply of goods nor supply of services
P
r
e
s
e
n
t
s
e
r
v
i
c
e
t
a
x
l
a
w
h
a
s
c
o
n
c
e
p
t
o
f
‘
n
e
g
a
t
i
v
e
l
i
s
t
o
f
s
e
r
v
i
c
e
s
’
.
S
i
m
i
l
a
r
c
o
n
c
e
p
t
h
a
s
b
e
e
n
i
n
t
r
o
d
u
c
e
d
i
n
M
o
d
e
l
G
S
T
L
a
w
.
A
s
p
e
r
S
c
h
e
d
u
l
e
I
I
I
o
f
C
G
S
T
A
c
t
r
e
a
d
w
i
t
h
s
e
c
t
i
o
n
7
(
2
)
(
a
)
o
f
C
G
S
T
A
c
t
,
f
o
l
l
o
w
i
n
g
m
a
t
t
e
r
s
w
i
l
l
not
b
e
t
r
e
a
t
e
d
a
s
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
.
Schedule III [Section 7]
Activities or transactions which shall be treated neither as a supply of goods nor a
supply of services
1
.
S
e
r
v
i
c
e
s
b
y
a
n
e
m
p
l
o
y
e
e
t
o
t
h
e
e
m
p
l
o
y
e
r
i
n
t
h
e
c
o
u
r
s
e
o
f
o
r
i
n
r
e
l
a
t
i
o
n
t
o
h
i
s
e
m
p
l
o
y
m
e
n
t
.
2
.
S
e
r
v
i
c
e
s
b
y
a
n
y
C
o
u
r
t
o
r
T
r
i
b
u
n
a
l
e
s
t
a
b
l
i
s
h
e
d
u
n
d
e
r
a
n
y
l
a
w
f
o
r
t
h
e
t
i
m
e
b
e
i
n
g
i
n
f
o
r
c
e
.
[
Explanation
-
T
h
e
t
e
r
m
‘
C
o
u
r
t
’
i
n
c
l
u
d
e
s
D
i
s
t
r
i
c
t
C
o
u
r
t
,
H
i
g
h
C
o
u
r
t
a
n
d
S
u
p
r
e
m
e
C
o
u
r
t
]
3
.
(
a
)
T
h
e
f
u
n
c
t
i
o
n
s
p
e
r
f
o
r
m
e
d
b
y
t
h
e
M
e
m
b
e
r
s
o
f
P
a
r
l
i
a
m
e
n
t
,
M
e
m
b
e
r
s
o
f
S
t
a
t
e
L
e
g
i
s
l
a
t
u
r
e
,
M
e
m
b
e
r
s
o
f
P
a
n
c
h
a
y
a
t
s
,
M
e
m
b
e
r
s
o
f
M
u
n
i
c
i
p
a
l
i
t
i
e
s
a
n
d
M
e
m
b
e
r
s
o
f
o
t
h
e
r
l
o
c
a
l
a
u
t
h
o
r
i
t
i
e
s
(
b
)
T
h
e
d
u
t
i
e
s
p
e
r
f
o
r
m
e
d
b
y
a
n
y
p
e
r
s
o
n
w
h
o
h
o
l
d
s
a
n
y
p
o
s
t
i
n
p
u
r
s
u
a
n
c
e
o
f
t
h
e
p
r
o
v
i
s
i
o
n
s
o
f
t
h
e
C
o
n
s
t
i
t
u
t
i
o
n
i
n
t
h
a
t
c
a
p
a
c
i
t
y
o
r
(
c
)
T
h
e
d
u
t
i
e
s
p
e
r
f
o
r
m
e
d
b
y
a
n
y
p
e
r
s
o
n
a
s
a
C
h
a
i
r
p
e
r
s
o
n
o
r
a
M
e
m
b
e
r
o
r
a
D
i
r
e
c
t
o
r
i
n
a
b
o
d
y
e
s
t
a
b
l
i
s
h
e
d
b
y
t
h
e
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
o
r
a
S
t
a
t
e
G
o
v
e
r
n
m
e
n
t
o
r
l
o
c
a
l
a
u
t
h
o
r
i
t
y
a
n
d
w
h
o
i
s
n
o
t
d
e
e
m
e
d
a
s
a
n
e
m
p
l
o
y
e
e
b
e
f
o
r
e
t
h
e
c
o
m
m
e
n
c
e
m
e
n
t
o
f
t
h
i
s
c
l
a
u
s
e
[
t
r
u
e
i
n
d
e
e
d
]
.
4
.
S
e
r
v
i
c
e
s
o
f
f
u
n
e
r
a
l
,
b
u
r
i
a
l
,
c
r
e
m
a
t
o
r
i
u
m
o
r
m
o
r
t
u
a
r
y
i
n
c
l
u
d
i
n
g
t
r
a
n
s
p
o
r
t
a
t
i
o
n
o
f
t
h
e
d
e
c
e
a
s
e
d
[
s
m
a
l
l
m
e
r
c
y
a
f
t
e
r
d
e
a
t
h
]
.
1.31
A
C
T
I
V
I
T
I
E
S
W
H
I
C
H
A
R
E
N
E
I
T
H
E
R
S
U
P
P
L
Y
O
F
G
O
O
D
S
N
O
R
S
E
R
V
I
C
E
S
Para 2.4

5
.
S
a
l
e
o
f
l
a
n
d
a
n
d
,
s
u
b
j
e
c
t
t
o
p
a
r
a
5
(
b
)
o
f
S
c
h
e
d
u
l
e
I
I
,
s
a
l
e
o
f
b
u
i
l
d
i
n
g
[
p
a
r
a
5
(
b
)
c
o
v
e
r
s
s
a
l
e
o
f
fl
a
t
i
n
a
c
o
m
p
l
e
x
a
f
t
e
r
c
o
m
p
l
e
t
i
o
n
o
r
a
f
t
e
r
i
t
s
fi
r
s
t
o
c
c
u
p
a
t
i
o
n
]
.
6
.
A
c
t
i
o
n
a
b
l
e
c
l
a
i
m
s
,
o
t
h
e
r
t
h
a
n
l
o
t
t
e
r
y
,
b
e
t
t
i
n
g
a
n
d
g
a
m
b
l
i
n
g
.
7
.
Supply of goods from a place in the non-taxable territory to another place in the
non-taxable territory without such goods entering into India.
8
.
(a)Supplyofwarehousedgoodstoanypersonbeforeclearanceforhomeconsumption;
(b) Supply of goods by the consignee to any other person, by endorsement of docu-
ments of title to the goods, after the goods have been dispatched from the port of origin
located outside India but before clearance for home consumption.
Explanation 1.
—
F
o
r
t
h
e
p
u
r
p
o
s
e
s
o
f
p
a
r
a
g
r
a
p
h
2
,
t
h
e
t
e
r
m
‘
C
o
u
r
t
’
i
n
c
l
u
d
e
s
D
i
s
t
r
i
c
t
C
o
u
r
t
,
H
i
g
h
C
o
u
r
t
a
n
d
S
u
p
r
e
m
e
C
o
u
r
t
Explanation2.
—
Forthepurposesofthisparagraph,theexpression“warehousedgoods”
shall have the same meaning as assigned to it in the Customs Act, 1962.
P
a
r
a
g
r
a
p
h
s
7
a
n
d
8
a
n
d
Explanation 2
i
n
s
e
r
t
e
d
vide
C
G
S
T
(
A
m
e
n
d
m
e
n
t
)
A
c
t
,
2
0
1
8
,
w
.
e
.
f
.
1
-
2
-
2
0
1
9
.
2.4-1 Services by employee to employer not subject to GST
S
e
r
v
i
c
e
s
b
y
e
m
p
l
o
y
e
e
t
o
e
m
p
l
o
y
e
r
a
r
e
n
o
t
s
u
b
j
e
c
t
t
o
G
S
T
.
H
o
w
e
v
e
r
,
s
e
r
v
i
c
e
s
p
r
o
v
i
d
e
d
b
y
e
m
p
l
o
y
e
r
t
o
e
m
p
l
o
y
e
e
c
a
n
b
e
s
u
b
j
e
c
t
e
d
t
o
G
S
T
,
i
f
t
h
e
s
e
a
r
e
f
o
r
p
e
r
s
o
n
a
l
u
s
e
o
f
e
m
p
l
o
y
e
e
s
.
I
t
h
a
s
b
e
e
n
c
l
a
r
i
fi
e
d
t
h
a
t
f
r
i
n
g
e
b
e
n
e
fi
t
s
a
r
e
i
n
r
e
l
a
t
i
o
n
t
o
e
m
p
l
o
y
m
e
n
t
a
n
d
h
e
n
c
e
o
u
t
s
i
d
e
G
S
T
-
P
I
B
p
r
e
s
s
r
e
l
e
a
s
e
d
a
t
e
d
1
0
-
7
-
2
0
1
7
1
7
:
0
9
I
S
T
.
G
i
f
t
s
u
p
t
o
R
s
5
0
,
0
0
0
t
o
e
m
p
l
o
y
e
e
s
m
a
y
b
e
e
x
e
m
p
t
e
d
.
H
o
w
e
v
e
r
,
r
e
v
e
r
s
a
l
o
f
i
n
p
u
t
t
a
x
c
r
e
d
i
t
w
i
l
l
b
e
r
e
q
u
i
r
e
d
.
I
n
c
o
m
m
o
n
p
a
r
l
a
n
c
e
,
g
i
f
t
i
s
w
i
t
h
o
u
t
c
o
n
s
i
d
e
r
a
t
i
o
n
,
i
s
v
o
l
u
n
t
a
r
y
i
n
n
a
t
u
r
e
a
n
d
i
s
m
a
d
e
o
c
c
a
s
i
o
n
a
l
l
y
.
I
t
c
a
n
n
o
t
b
e
d
e
m
a
n
d
e
d
a
s
a
r
i
g
h
t
b
y
e
m
p
l
o
y
e
e
a
n
d
t
h
e
e
m
p
l
o
y
e
e
c
a
n
n
o
t
m
o
v
e
a
C
o
u
r
t
f
o
r
o
b
t
a
i
n
i
n
g
g
i
f
t
-
P
I
B
p
r
e
s
s
r
e
l
e
a
s
e
d
a
t
e
d
1
0
-
7
-
2
0
1
7
1
7
:
0
9
I
S
T
.
2.4-2 Activities in relation to functions under Article 243G are neither goods nor
services
A
c
t
i
v
i
t
i
e
s
o
r
t
r
a
n
s
a
c
t
i
o
n
s
u
n
d
e
r
t
a
k
e
n
b
y
t
h
e
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
o
r
S
t
a
t
e
G
o
v
e
r
n
m
e
n
t
o
r
L
o
c
a
l
A
u
t
h
o
r
i
t
y
i
n
w
h
i
c
h
t
h
e
y
a
r
e
e
n
g
a
g
e
d
a
s
p
u
b
l
i
c
a
u
t
h
o
r
i
t
y
i
.
e
.
s
e
r
v
i
c
e
s
b
y
w
a
y
o
f
a
n
y
a
c
t
i
v
i
t
y
i
n
r
e
l
a
t
i
o
n
t
o
a
f
u
n
c
t
i
o
n
i
n
t
e
r
e
s
t
e
d
t
o
a
P
a
n
c
h
a
y
a
t
u
n
d
e
r
A
r
t
i
c
l
e
2
4
3
G
o
f
C
o
n
s
t
i
t
u
t
i
o
n
o
f
I
n
d
i
a
a
r
e
n
e
i
t
h
e
r
s
u
p
p
l
y
o
f
g
o
o
d
s
n
o
r
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
-
N
o
t
i
fi
c
a
t
i
o
n
N
o
.
1
4
/
2
0
1
7
-
C
T
(
R
a
t
e
)
d
a
t
e
d
2
8
-
6
-
2
0
1
7
.
2.4-3 Service of grant of license of alcoholic liquor by State Government is nei-
ther goods nor service
S
e
r
v
i
c
e
s
u
p
p
l
i
e
d
b
y
S
t
a
t
e
G
o
v
e
r
n
m
e
n
t
b
y
w
a
y
o
f
g
r
a
n
t
o
f
a
l
c
o
h
o
l
i
c
l
i
q
u
o
r
l
i
c
e
n
c
e
,
Para 2.4
T
A
X
A
B
L
E
E
V
E
N
T
I
N
G
S
T
1.32

a
g
a
i
n
s
t
c
o
n
s
i
d
e
r
a
t
i
o
n
i
n
t
h
e
f
o
r
m
o
f
l
i
c
e
n
c
e
f
e
e
o
r
a
p
p
l
i
c
a
t
i
o
n
f
e
e
o
r
b
y
w
h
a
t
e
v
e
r
n
a
m
e
i
t
i
s
c
a
l
l
e
d
,
i
s
n
e
i
t
h
e
r
s
u
p
p
l
y
o
f
g
o
o
d
s
n
o
r
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
-
N
o
t
i
f
i
c
a
t
i
o
n
N
o
.
2
4
/
2
0
1
9
-
I
T
(
R
a
t
e
)
a
n
d
N
o
.
2
2
/
2
0
1
9
-
C
T
(
R
a
t
e
)
b
o
t
h
d
a
t
e
d
3
0
-
9
-
2
0
1
9
.
2.5 Tax liability in case of mixed supply and composite supply
O
f
t
e
n
,
v
a
r
i
o
u
s
s
u
p
p
l
i
e
s
a
r
e
m
a
d
e
t
o
g
e
t
h
e
r
e
.
g
.
(
a
)
s
u
p
p
l
i
e
r
o
f
c
a
r
a
r
r
a
n
g
e
s
f
o
r
i
t
s
r
e
g
i
s
t
r
a
t
i
o
n
w
i
t
h
R
T
O
(
b
)
s
u
p
p
l
i
e
r
o
f
g
o
o
d
s
o
r
f
o
o
d
a
r
r
a
n
g
e
s
f
o
r
i
t
s
p
a
c
k
i
n
g
,
i
n
s
u
r
a
n
c
e
a
n
d
d
e
l
i
v
e
r
y
(
c
)
c
o
m
m
e
r
c
i
a
l
c
o
a
c
h
i
n
g
i
n
s
t
i
t
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t
e
s
u
p
p
l
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s
p
r
i
n
t
e
d
s
t
u
d
y
m
a
t
e
r
i
a
l
,
r
e
c
o
r
d
e
d
l
e
c
t
u
r
e
s
(
d
)
G
o
o
d
s
T
r
a
n
s
p
o
r
t
A
g
e
n
c
y
a
r
r
a
n
g
e
s
l
o
a
d
i
n
g
,
u
n
l
o
a
d
i
n
g
a
n
d
s
t
o
r
a
g
e
(
e
)
T
o
u
r
o
p
e
r
a
t
o
r
a
r
r
a
n
g
e
s
h
o
t
e
l
b
o
o
k
i
n
g
,
s
i
g
h
t
s
e
e
i
n
g
,
t
r
a
v
e
l
a
r
r
a
n
g
e
m
e
n
t
,
v
i
s
a
e
t
c
.
(
f
)
c
a
r
r
e
p
a
i
r
e
r
a
l
s
o
s
u
p
p
l
y
i
n
g
s
p
a
r
e
p
a
r
t
s
(
g
)
s
u
p
p
l
i
e
r
o
f
m
a
c
h
i
n
e
r
y
a
l
s
o
u
n
d
e
r
t
a
k
i
n
g
i
t
s
e
r
e
c
t
i
o
n
a
n
d
c
o
m
m
i
s
s
i
o
n
i
n
g
(
h
)
H
o
t
e
l
p
r
o
v
i
d
i
n
g
l
a
u
n
d
r
y
a
n
d
i
n
t
e
r
c
o
m
s
e
r
v
i
c
e
s
.
2.5-1 Tax liability in case of composite and mixed supply
T
h
e
s
t
a
t
u
t
o
r
y
p
r
o
v
i
s
i
o
n
s
a
r
e
a
s
f
o
l
l
o
w
s
.
T
h
e
t
a
x
l
i
a
b
i
l
i
t
y
o
n
a
c
o
m
p
o
s
i
t
e
o
r
a
m
i
x
e
d
s
u
p
p
l
y
s
h
a
l
l
b
e
d
e
t
e
r
m
i
n
e
d
i
n
t
h
e
f
o
l
l
o
w
i
n
g
m
a
n
n
e
r
—
(
a
)
a
c
o
m
p
o
s
i
t
e
s
u
p
p
l
y
c
o
m
p
r
i
s
i
n
g
t
w
o
o
r
m
o
r
e
s
u
p
p
l
i
e
s
,
o
n
e
o
f
w
h
i
c
h
i
s
a
p
r
i
n
c
i
p
a
l
s
u
p
p
l
y
,
s
h
a
l
l
b
e
t
r
e
a
t
e
d
a
s
a
s
u
p
p
l
y
o
f
s
u
c
h
p
r
i
n
c
i
p
a
l
s
u
p
p
l
y
(
b
)
a
m
i
x
e
d
s
u
p
p
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y
c
o
m
p
r
i
s
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n
g
t
w
o
o
r
m
o
r
e
s
u
p
p
l
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e
s
s
h
a
l
l
b
e
t
r
e
a
t
e
d
a
s
s
u
p
p
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f
t
h
a
t
p
a
r
t
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c
u
l
a
r
s
u
p
p
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y
w
h
i
c
h
a
t
t
r
a
c
t
s
t
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e
h
i
g
h
e
s
t
r
a
t
e
o
f
t
a
x
-
s
e
c
t
i
o
n
8
o
f
C
G
S
T
A
c
t
.
‘
P
r
i
n
c
i
p
a
l
s
u
p
p
l
y
’
m
e
a
n
s
t
h
e
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
w
h
i
c
h
c
o
n
s
t
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t
u
t
e
s
t
h
e
p
r
e
d
o
m
i
n
a
n
t
e
l
e
m
e
n
t
o
f
a
c
o
m
p
o
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s
u
p
p
l
y
a
n
d
t
o
w
h
i
c
h
a
n
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o
t
h
e
r
s
u
p
p
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y
f
o
r
m
i
n
g
p
a
r
t
o
f
t
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a
t
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o
m
p
o
s
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u
p
p
l
y
i
s
a
n
c
i
l
l
a
r
y
-
s
e
c
t
i
o
n
2
(
9
0
)
o
f
C
G
S
T
A
c
t
.
‘
C
o
m
p
o
s
i
t
e
s
u
p
p
l
y
’
m
e
a
n
s
a
s
u
p
p
l
y
m
a
d
e
b
y
a
t
a
x
a
b
l
e
p
e
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s
o
n
t
o
a
r
e
c
i
p
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e
n
t
c
o
m
p
r
i
s
i
n
g
o
f
t
w
o
o
r
m
o
r
e
t
a
x
a
b
l
e
s
u
p
p
l
i
e
s
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
o
r
b
o
t
h
,
o
r
a
n
y
c
o
m
b
i
n
a
t
i
o
n
t
h
e
r
e
o
f
,
w
h
i
c
h
a
r
e
n
a
t
u
r
a
l
l
y
b
u
n
d
l
e
d
a
n
d
s
u
p
p
l
i
e
d
i
n
c
o
n
j
u
n
c
t
i
o
n
w
i
t
h
e
a
c
h
o
t
h
e
r
i
n
t
h
e
o
r
d
i
n
a
r
y
c
o
u
r
s
e
o
f
b
u
s
i
n
e
s
s
,
o
n
e
o
f
w
h
i
c
h
i
s
a
p
r
i
n
c
i
p
a
l
s
u
p
p
l
y
.
‘
M
i
x
e
d
s
u
p
p
l
y
’
m
e
a
n
s
t
w
o
o
r
m
o
r
e
i
n
d
i
v
i
d
u
a
l
s
u
p
p
l
i
e
s
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
,
o
r
a
n
y
c
o
m
b
i
n
a
t
i
o
n
t
h
e
r
e
o
f
,
m
a
d
e
i
n
c
o
n
j
u
n
c
t
i
o
n
w
i
t
h
e
a
c
h
o
t
h
e
r
b
y
a
t
a
x
a
b
l
e
p
e
r
s
o
n
f
o
r
a
s
i
n
g
l
e
p
r
i
c
e
w
h
e
r
e
s
u
c
h
s
u
p
p
l
y
d
o
e
s
n
o
t
c
o
n
s
t
i
t
u
t
e
a
c
o
m
p
o
s
i
t
e
s
u
p
p
l
y
.
D
i
s
t
i
n
c
t
i
o
n
b
e
t
w
e
e
n
‘
c
o
m
p
o
s
i
t
e
s
u
p
p
l
y
’
a
n
d
‘
m
i
x
e
d
s
u
p
p
l
y
’
A
c
o
m
p
o
s
i
t
e
s
u
p
p
l
y
i
s
‘
n
a
t
u
r
a
l
l
y
b
u
n
d
l
e
d
’
w
h
i
l
e
‘
m
i
x
e
d
s
u
p
p
l
y
’
i
s
n
o
t
n
a
t
u
r
a
l
l
y
b
u
n
d
l
e
d
i
n
o
r
d
i
n
a
r
y
c
o
u
r
s
e
o
f
b
u
s
i
n
e
s
s
.
A
s
u
p
p
l
y
c
a
n
b
e
‘
m
i
x
e
d
s
u
p
p
l
y
’
o
n
l
y
i
f
i
t
i
s
f
o
r
a
s
i
n
g
l
e
p
r
i
c
e
,
w
h
i
l
e
a
s
u
p
p
l
y
c
a
n
b
e
‘
c
o
m
p
o
s
i
t
e
s
u
p
p
l
y
’
e
v
e
n
i
f
s
e
p
a
r
a
t
e
p
r
i
c
e
s
a
r
e
c
h
a
r
g
e
d
.
T
r
a
d
e
p
r
a
c
t
i
c
e
i
s
a
l
s
o
r
e
l
e
v
a
n
t
.
A
v
e
h
i
c
l
e
r
e
p
a
i
r
s
h
o
p
a
l
s
o
s
u
p
p
l
i
e
s
s
p
a
r
e
p
a
r
t
s
.
H
o
w
e
v
e
r
,
t
h
e
l
o
n
g
t
r
a
d
e
p
r
a
c
t
i
c
e
i
s
t
o
t
r
e
a
t
t
h
e
s
e
t
w
o
s
u
p
p
l
i
e
s
s
e
p
a
r
a
t
e
l
y
.
H
e
n
c
e
,
s
u
c
h
a
c
t
i
v
i
t
y
i
s
n
o
t
‘
c
o
m
p
o
s
i
t
e
s
u
p
p
l
y
’
.
I
t
i
s
a
l
s
o
n
o
t
‘
m
i
x
e
d
s
u
p
p
l
y
’
a
s
s
i
n
g
l
e
p
r
i
c
e
i
s
n
o
t
c
h
a
r
g
e
d
.
2.6 Meaning of ‘goods’
‘
G
o
o
d
s
’
i
n
c
l
u
d
e
a
l
l
m
a
t
e
r
i
a
l
s
,
c
o
m
m
o
d
i
t
i
e
s
a
n
d
a
r
t
i
c
l
e
s
-
A
r
t
i
c
l
e
3
6
6
(
1
2
)
o
f
C
o
n
s
t
i
t
u
t
i
o
n
o
f
I
n
d
i
a
.
1.33
M
E
A
N
I
N
G
O
F
G
O
O
D
S
Para 2.6

Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings (Set of 2 Volumes)

Taxmann's GST Manual with GST Law Guide & Digest of Landmark Rulings (Set of 2 Volumes)

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