Changes in GST Act & Rules pursuant to 47th GST council meeting

1. Introduction:

a. The 47^th GST Council meeting held on 28^th –29^th June 2022 has discussed the reports tabled by various GoMs on GST rate rationalisation, fixation of GST rate on online gaming, and IT reforms. Key recommendations of the GST Council were pruning exemptions and providing a slew of measures for trade facilitation. We have culled out various changes brought in on account of various recommendations of the GST Council Meeting both in terms of Rate as well as provisions for ease of implementation. Following are the glimpse of the changes, amendments and rate rationalisation notified on 05.07.2022 and 13.07.2022.

2. Revocation of Registration:

a. The proper officer may suspend the registration in following cases:

Sr.No	Particulars
1	Where the registered person has applied for cancellation of registration.
2	Where the proper officer has reasons to believe that the registration is liable for cancellation for reasons including non-filing of a return for prescribe period.
3	Where, on comparison of outward liabilities in Form GSTR-1 vs. Form GSTR-3B and ITC as disclosed in Form GSTR-3B vs. Form GSTR-2A/2B.

b. A new proviso has been introduced to state that the suspension of registration shall be deemed to be revoke up on furnishing of all the pending returns.

KSAA Comments:

c. The instant amendment is a great sigh of relief to small taxpayer as they may not have to follow a stringent process and the registration shall become active without further hurdles if the same was suspended on account of non-filing of returns. Thus, this amendment may allow them to concentrate more on compliance and completion of filing of all pending returns.

3. Scope of the term “aggregate value of exempt supply”:

a. With effect from 01.07.2017 the taxability on duty credit scripts was an issue which the industry was facing. GST on supply of duty credit scripts were exempted vide notification 35/2017 Central Tax (Rate) dated 13.10.2017. Accordingly, the same was treated as an exempted supply¹ thereby leading to reversal of ITC in compliance with Rule 42 & 43 of the CGST Rule, 2017. The instant amendments discourages such reversal of ITC on income earned by way of supply of duty credit scripts, thereby excluding the same from the purview of “exempt supply”.

KSAA Comments:

b. For all such class of person who have executed reversal of ITC on duty credit scripts shall maintain appropriate working specially for the F.Y. 2022-23 as with effect from 07.2022 the income so earned would not be treated as exempt supply for the purpose of reversal under Rule 42/43 of the CGST Rules, 2017

4. E-Invoice:

a. Certain class of person are exempted from issuance of E-invoice, accordingly such persons shall mention following declaration in their invoice:

“I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule.”

5. Re-credit of erroneous Refund:

a. If refund of accumulated ITC is granted to a registered person in contravention of the provisions of the Act, or the Rule made thereunder and the registered person deposits such erroneous refund sanctioned to him, then currently an order is passed for recovery of such erroneous sanctioned refund wherein the registered person has to pay the said amount in cash by way of FORM DRC-03. Further, re-credit in Electronic Credit Ledger (ECL) of such payment made by the registered person through FORM DRC-03 is difficult in the absence of defined mechanism. It is pertinent to mention here that, whenever a refund amount is rejected as per Rule 92 of the CGST Rules, the rejected amount either in full or part is re-credited to the ECL by an Order in Form PMT-03.

b. However, in the absence of any mechanism for re-credit of refund erroneously sanctioned, it is difficult for the proper officer to re-credit the same to Electronic Credit Accordingly, a new rule was inserted² which provided a mechanism that the said re-credit to the electronic credit ledger would be made by the proper officer by way of an order in Form GST PMT-03A.

c. In order to ensure uniformity in the implementation a clarification³ has been issued where re-credit can be done using Form GST PMT-03A: –

Sr. no.	Categories of refund
1	Refund of IGST obtained for which inward supplies are received by way of specified4 benefits.
2	Refund of unutilized ITC on account of export of goods/services without payment of tax.
3	Refund of unutilised ITC on account of zero-rated supply of goods/services to SEZ developer/Unit without payment of tax.
4	Refund of unutilized ITC due to inverted tax structure.

d. Procedure for re-credit of amount of in ECL: The taxpayer shall deposit the amount of erroneous refund along with applicable interest and penalty through Form DRC-03 and shall clearly mention the reason for making payment. The instant process is an automated process which requires technical changes in the portal. Meanwhile the taxpayer shall make written request in the format enclosed in Annexure A to the jurisdictional proper officer. The proper officer on being satisfied shall pass an order in Form GST PMT-03A preferably within a period of 30 days from the date of receipt of request for re-credit of erroneous refund amount so deposited or from the date of payment of full amount of erroneous refund along with applicable interest, and penalty, wherever applicable, whichever is later.

6. Electronic Cash Ledger:

a. Unified Payments Interface (UPI) and Immediate Payment Service (IMPS) as a mode of payment from any bank towards deposit for payment of taxes is being recognized under the law⁵. When payment is made by way of NEFT or RTGS or IMPS, a mandate Form shall be generated along with the challan on the common portal and the same shall be submitted to the bank where the payment is to be made. The said mandate Form shall be valid for a period of 15 days from the date of generation of challan. On successful credit of amount to the concerned government bank account a challan will be generated along with the challan identification number (CIN) which would be reflected in the electronic cash ledger.

b. Further, UPI is an instant real time payment system, regulated by RBI and works instantly by transferring funds between two bank accounts. Accordingly, under deposit of tax by way of UPI method a challan along with challan identification number (CIN) shall be generated instantly and the same would be reflected in the electronic cash ledger.

7. Payment of Tax:

a. Vide clause 110 of the Finance Act, 2022 relevant amendments⁶ are made to allow transfer of amount available in electronic cash ledger under a CGST Act of a registered person to the electronic cash ledger under the said act or the IGST Act of a distinct person. The said amendments are effective⁷ from 05.07.2022, the manner for such transfer has been specified⁸ to state that, and the same would be executed with Form GST PMT-09. Further, no such transfer shall be allowed if the said registered person has any unpaid liability in his electronic liability register.

8. Calculation of interest – retrospective amendments:

a. Vide clause 111 of the Finance Act, 2022, a retrospective amendment with effect from 01.07.2017 has been introduced⁹ to state the manner of calculation of interest on delayed payment of tax is explained as under:

S.N.	Situation	Manner
1	Supplies are declared in the return and such returns are filed after the due date, but before commencement of recovery proceeding.	Interest is calculated on only such portion of liability which is paid in cash from the due date of returns till the date of payment.
2	In cases of ITC wrongly availed and utilized.	Interest shall be calculated for the period from the date of utilization of wrongly availed of ITC till the date of payment. [Refer Note 1 & 2]
3	In all other cases.	Interest shall be calculated on the amount of tax which is due and unpaid till the date of payment.

Note 1: – The term “wrongly availed” shall be construed to have been utilized, when the balance in the electronic credit ledger falls below the amount of ITC wrongly availed. The extent of such utilization shall be the amount by which the balance in the electronic credit ledger falls below the amount of ITC wrongly availed for example:

Sr. No.	Month	Particulars	Amount
1	April-2022	ITC opening balance	1,000
2	April-2022	ITC wrongly availed	900
3	April-2022	ITC correctly availed	100
4	April-2022	ITC utilized	1,500
5	April-2022	ITC closing balance	500

From the above, it can be substantiated that out of the total ITC of Rs. 900/- which is wrongly availed only Rs. 400/- has been utilized whereas balance ITC of Rs. 500/- is lying as closing balance and hence interest is payable on only Rs. 400/- as ITC wrongly availed and utilized.

Note 2: – The date of ITC shall be taken to be:

(a) the date, on which the return is due to be furnished under section 39 or the actual date of filing of the said return, whichever is earlier, if the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, on account of payment of tax through the said return; or

(b) the date of debit in the electronic credit ledger when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, in all other cases.

9. Refund (under LUT option):

a. There was a confusion with respect to endorsement by the specified officer in respect of supplies provided to SEZ unit or a SEZ developer. The same has been clarified to state that specified officer in relation to Special Economic Zone means Joint or Deputy or Assistant Commissioner of the Customs for the time being posted in Special Economic Zone.

b. The documentary evidence required for claiming refunds on export of electricity is being specified¹⁰ and all the relevant details must be provided accordingly, at the time of claiming refund. For claiming refund, the value of goods exported out of India shall be taken as FOB value or value declared in tax invoice whichever is less.

c. Further, it has been clarified¹¹ that, the ITC of tax paid on demand exports of supplies, allowed to the recipient for claiming refund of such tax paid is not ITC in terms of provisions of chapter V of the CGST Act, 2017. Accordingly, the ITC so availed by the recipient of deemed export supplies would not be subjected to provisions of section 17 of the CGST Act, 2017. Further, ITC availed by the recipient of deemed export supply for claiming refund of tax paid on supplies regarded as deemed exports is not to be included in the “Net ITC” for computation of refund of unutilised ITC on account of zero-rated supplies under rule 89(4) or on account of inverted duty structure under rule 89(5) of the CGST Rules, 2017.

KSAA Comments:

d. Refund of ITC of accumulated ITC is calculated as per the following formula:

Ref = T/o of zero-rated supply of goods + T/o of zero-rated supply of services X NET ITC
Adjusted Total T/o

Where zero-rated supply of goods means the value declared in shipping bill/Export Invoice (i.e. transaction value) or 1.5 times the value of like goods domestically sold, whichever is less.

e. Since, the introduction of GST, the instant term has undergone several changes and there was a confusion, the imprints of which were erstwhile laws that the value declared in shipping bill used to differ from the value declared in export invoice. Post GST, the law was aptly clear that the transaction value has to be reported in the export invoice, the same should be a part of shipping bill but due to old practices the instant changes in the law was not adopted easily leading to multiple confusion.

f. To that extent a circular12 has been issued which clarified that in cases where both the value differs then the value which is least of the two has to be adopted for the purpose of refund. However, such rationale has been generalized, thereby tightening the quantum of refund. Thus, going forward the term turnover of zero-rated supply of goods, would mean the FOB value as per shipping bill or value as per export invoice whichever is lower, which would then be compared with 1.5 times value of domestic supply of goods and of the two whichever is lower would be considered as turnover for the purpose of claiming refund.

10. Refund to Outgoing Tourist:

a. The refund of taxes to retail outlet established in departure area of an international airport beyond immigration counters making tax free supply to an outgoing international tourist is deleted with effect from 01.07.2019. Accordingly, the manner and the procedure specified for claiming refund vide circular 106/25/2019 dated 29.06.2017 has been withdrawn13 .

11. Inverted Duty structure:

a. Refund under inverted duty structure comes into play in a situation where, the input tax is higher than the output tax leading to accumulation of credit over a period of time. While claiming refund under the said concept, there was an issue that, whether the term “Net ITC” used in the formula provided for claiming refund includes input services within its scope? There were multiple views provided by the High Courts¹⁴, which was further clarified by the Supreme Court¹⁵ of India to state that input service do not form part of the term net ITC for the purpose of claiming refund under inverted duty structure scheme. The said law so pronounced by Supreme Court was once again reversed by the amendment to allow refund on account of inputs and input services utilized for payment of output tax on inverted rate supplies. Thus, this would help those taxpayers who are availing ITC on input service also.

b. Further, a clarification¹⁶ has been issues so as to allow refund under inverted duty structure, where a suppler is suppling goods under some concession rate leading to a situation that the rate of tax on input (same goods) at the same point of time is higher than the rate of tax on outward supply.

KSAA Comments:

c. It would be interesting to understand the applicability of the new law for accumulated ITC prior to July 2022. The Supreme Court in his order laid down proper justification for not including input service within the term Net ITC for the purpose of claiming refund on account of inverted duty structure. The amendments so made to be applied retrospectively would mean¹⁷ that the said amendments are procedural in nature and it existed prior to the change also and that the same is clarificatory in nature. Thus, it may be useful to understand that the dispute with respect to past claim is still unsettled.

12. Refund (with payment of IGST option) – Retrospective amendments w.e.f. 01.07.2022:

a. The shipping bill filed by an exporter shall be deemed to be an application of refund provided that the applicant has furnish a valid return in Form GSTR-3B and such other conditions as may be prescribed in the rules18 . Further, if there is any mismatch between the data furnish19 by the exporter of goods in shipping bill and those furnished in statement of outward supplies in Form GSTR-1, such application for refund shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter.

b. Further, the law has been a mended²⁰ to state that where the exporter is identified as a “risky exporter” requiring verifications by GST officer or where there is violation of the provisions of the Customs Act, 1962 the refund claims in respect of export of goods are suspended/withheld. Further, the law states that such IGST refund claim should be transmitted electronically through common portal to the jurisdictional GST authority for further processing. This would result in expeditious disposal of such IGST refund claim, after due verification by GST officer, thus, benefitting such exporter.

13. Extension of time limit for issuance of order: –

a. Extended21 the limitation period to issue order u/s 73(9) of the CGST Act for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, in respect of a tax period for the financial year 2017-18, up to September 30, 2023.

14. Waiver from Compliance: –

a. The relevant notifications22 are announced to defer or exempt compliance by way of filing of returns which is tabulated as under:

S.N.	Type of Return	Period	Waiver
1	Form GSTR 4 (Annual Return for Composition Dealer)	FY 2021-2022	Late Fees has been waived if the returns are filed prior to 28.07.2022
2	Form GST CMP-08 (Quarterly return for Composition Dealer)	April June, 2022	Due date has been extended from 18.07.2022 to 31.07.2022
3	Form GSTR 9 (Annual Return for Regular Registration)	FY 2021-2022	Registered persons having turnover upto Rs 2 Crores are exempted from filing Form GSTR 9

15. Changes and Clarifications in FORM GSTR-3B:

a. The GST Council made certain recommendations to overcome certain challenges faced by taxpayers in reporting reversals and liability in FORM GSTR-3B. Accordingly, various changes23 and clarifications24 have been made and provided in FORM GSTR-3B, the comprehensive analysis of the same has given here for your ready reference:

I. Addition for reporting Outward Tax Liability in Table 3.1.1:

a. According to Section 9(5) of CGST Act, 2017, Electronic Commerce Operator (ECO) is required to pay tax on supply of certain services notified by the government such as Passenger Transport Service, Accommodation services, Housekeeping Services & Restaurant Services, if such services are supplied through ECO.

b. For reporting of such supplies a new Table 3.1.125 is being added in GSTR-3B wherein both ECOs and registered persons can report their supplies made under section 9(5) respectively.

II. Reporting of details in Table 3.2:

a. It is once again clarified that, it shall be mandatory for the taxpayers to report details of inter-state supplies made by a registered person to following taxpayer:

Supplies Reported in GSTR-1	Supplies to be reported in GSTR-3B	Type of Taxpayer
Table 7B, Table 5 or Table 9/10	Table 3.2	Unregistered Person
Table 4A or 4C or 9	Table 3.2	Composite Taxpayer and UIN Holders

b. Further, it is clarified that any amendments which are done in Table 9 or 10 or 11 shall be given effect by the taxpayer in Table 3.2 of Form GSTR-3B

III. Clarification for reporting ITC in Table 4:

a. There is currently no clarity with respect to reporting of various kind of reversals of ITC in specific rows of FORM GSTR-3B. The new modified Form GSTR-3B has now have specific fields for reporting various reversals and reclaim of ITC as below:

i. Ineligible ITC as per section 17(5), Reversal under Rule 38, 42 and 43 shall now be reported in Table 4(B)(1).

ii. Reversal on account of Rule 37, Section 16(2)(b), Section 16(2)(c) shall now be reported in Table 4(B)(2).

iii. Further, apart from point b, taxpayers can report reversal of ITC on account of any other provision.

iv. ITC not available on account of Section 16(4) shall be reported in Table 4(D)(1).

16. Clarifications regarding fake invoices: –

a. It has been clarified26 that the essence of demanding tax on a fake invoice transaction should be that the activity should satisfy the criteria of supply27 in the transaction and that, no tax liability can be created or demanded. Further, only penal action under section 122 of the CGST Act, 2017 can be initiated against the supplier of such transactions.

b. Further, demand and recovery of incorrect ITC availed by the recipient in contravention28 of the provisions of the Act can be taken in a situation where a supplier issues invoice without of goods or service.

c. Further, by way of such clarification issued it can be understood that only such cases of wrongful, fraudulent availment or utilization of ITC would lead to actions of prosecution.

17. Other Clarifications: –

a. There was an ambiguity with respect to the applicability of the proviso which stated that, all such expenses which are obligatory by an employer to provide the same to its employees under any law for the time being in force. Accordingly, it is clarified29 that the instant proviso would be applicable to the entire clause and ITC pertaining to food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery etc. if provided under the obligations of any law to the employee by the employer, would be available.

b. Further, it is clarified30 that any perquisites provided by the employer to the employee in terms of contractual agreement entered between the employer and employee then the same would be out of the scope of supply and accordingly it will not be subjected to the GST.

c. It has been clarified³¹ that, any payment towards output tax, whether self-assessed in the return or payable because of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person. Further, it cannot be used for making payment of any interest, penalty, fees or any other amount payable under the said acts. Similarly, electronic credit ledger cannot be used for payment of erroneous refund sanctioned to the taxpayer, where such refund was sanctioned in cash. Thus, it ratified the position pronounced by the Hon’ble Orissa High Court³² thereby directing the appellant to make payment of pre-deposit compulsory from electronic cash ledger.

d. Earlier, persons engaged in supply of fly ash bricks, fly ash aggregate and Fly ash blocks was required to be compulsorily registered33 under GST irrespective of the threshold limit and were not eligible for opting composition scheme34 . Now, the said restriction is done away with and the person supplying these goods are required to be registered if they cross exemption limit and may also opt for composition scheme.35

18. Rate Changes in Goods as well as Services:

I. Services earlier exempted now subject to GST:

1. Renting of Residential Property:

a. Services provided by any person by way of renting of residential premises for use is exempt except where the said residential dwelling is rented to a registered person36 . In such case, GST shall be payable under RCM by the registered person who has availed such services.37

2. Hotel Accommodation:

a. Accommodation in hotels, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit below or equal to Rs. 1000 per day or equivalent38 will be taxed at 12% 39.

3. Services by way of Training and Coaching:

a. Recreational activities provided by individual shall be exempt from the purview of GST

b. Sports activities carried out by charitable entities registered under Section 12AA or 12AB of the Income Tax Act40.

4. Other Services earlier exempted which are now taxable:

a. Air travel except economy class for north-eastern states and Bagdodra41 .

b. Transportation by rail or vessel of railway equipments or materials42

c. Transportation provided by GTA by way of transport of goods where consideration for such transport in single carriage is less than Rs. 1500/- and for single consignee is less than Rs. 750/-43

d. Storage and warehousing of taxable goods44 [nuts, spices, copra, sugarcane, jiggery, raw vegetable fibres such as cotton, flax, jute, etc., indigo, unmanufactured tobacco, betel leaves, coffee and tea]

e. All services provided by Reverse Bank of India45

f. Services provided by IRDAI to insurers under IRDAI Act, 199946

g. All service provided by SEBI47

h. Services provided by way of licensing, registration and analysis or testing of food samples supplied by Food Safety and Standards Authority of India (FSSAI) to Food Business Operators48

i. Services provided by GSTN to Central Government or Union Territory for implementation of GST49

j. Services by way of fumigation in a warehouse of agricultural produce50

k. Services by way of slaughtering of animals51

l. Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation52

5. Service provided by Clinical Establishment:

a. Exemption related to services provided by clinical establishment other than ICU, ICCU, CCU, NICU having room charges exceeding Rs. 5,000 per day to a person receiving health care services has been removed53 and made taxable vide new entry54 with 5% with a condition that supplier has not availed ITC on inputs.

b. Further, definition of clinical establishment as well as health care services has been inserted in Explanation.

6. Services brought under exempted category w.e.f. 18.07.2022:

a. New entry55 has been inserted by way of which post card, inland letter, book post and ordinary post (envelops weighing less than 10 grams) are exempted.

b. New entry56 has been inserted by which Tour Operator Service which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India. Formula for computing the value of tour operator service performed outside India has been provided.

II. Rate of GST revised on supply of specified services:

Sr. No.	Services	Effective Rate of Tax w.e.f. 18.07.2022	Existing Rate of Tax	Conditions
1.	Transport of passengers, with or without accompanied belongings, by ropeways57	5%	18%58	Input tax Credit (‘ITC’) of goods used in supplying service has not taken
2.	Transport of goods by Ropeways	5%59	18%60	Input tax Credit (‘ITC’) of goods used in supplying service has not taken
3.	Hotel accommodation below INR 1,000/- per day.	12%61	Nil62	–
4.	Composite supply of works contract by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of roads, bridges, railways, metro, effluent treatment plant, crematorium etc.	18%	12%	–
5.	Composite supply of works contract supplied to central government, local authorities by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of historical monuments, canals, dams, pipelines, plants for water supply, educational institutions, hospitals etc. & Sub-contractor thereof.	18%	12%	–
6.	Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.63	12%	18%64	–
7.	Supporting services in transport (This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965)	18%65	5% / 12%	–
8.	Services provided by a foreman of a chit fund in relation to chit	18%66	12%67	–
9.	Services by job work in relation to -(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). (ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);	12% 68	5% 69	–
10.	Services by way of treatment or disposal of bio-medical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment70	6%	NIL71	–
	Services of Goods Transport Agency (‘GTA’) supplied in relation to transportation of goods (including used household goods for personal use)	5% (Payable on RCM)	–	ITC of goods and services used in supplying service has not been taken by GTA provider GTA does not exercise the option to itself pay tax on the services supplied by it
	Services of GTA supplied in relation to transportation of goods including used household goods for personal use)	5% or 12%	–	ITC of goods and services used in supplying service has not been taken where GTA opts to pay 5% GTA exercises the option to itself pay tax on services supplied by it GTA service provider is required to opt payment of tax @5% or GST@ 12% before 15th March of preceding financial year (‘FY’). For FY 2022-23, option can be exercised till August 16, 2022. Invoice for supply of the service charging GST at the applicable rate may be issued from 18.07.2022 to 16.08.2022 before exercising the option for FY 2022-23 but suppplier shall exercise the option to pay GST on its supplies till August 16, 2022.

III. The definition of print media, clinical establishment, health care services and GTA has been inserted in explanation of the parent notification72 .

IV. GST applicable under RCM in relation to specified services:

Sr. No.	Services	Supplier of Service	Recipient of Service
1	Service by way of renting of residential dwelling to a registered person	Any person	Any Registered Person
2	Services by the department of posts by way of speed post, express parcel post, life insurance, and agency services provided to a business entity	Central Government, State Government, Union territory or local Authority	Any business entity located in the taxable territory
2	Services of GTA supplied in relation to transportation of goods (including used household goods for personal use) in case GTA has not exercised the option to pay GST under forward charge	GTA	Specified persons

V. Changes in GST Rates on Goods:

a. One of the important changes brought w.e.f. 18.07.2022, is introduction of pre­packaged and labelled goods. Earlier, there was exemption from GST on Unbranded or Branded Commodities where right on the brand has been foregone which has been done away w.e.f July 18, 2022, and GST shall now be applicable based on its applicability under Legal Metrology Act, 2009.

b. The expression ‘pre-packaged and labelled’ has been defined as:

“a pre-packaged commodity⁷³ means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a predetermined quantity” “label⁷⁴” means any written, marked, stamped, printed or graphic matter affixed to, or appearing upon any pre-packaged commodity;

c. Further, it has to be understood that, following is the exclusion category under Legal Metrology Act, 2009 wherein the provision of pre-packaged and labelled shall not be applicable and consequently GST shall be levied accordingly:

a. Packages of commodities containing quantity of more than 25 kilogram or 25 litre;

b. Cement, fertilizer, and agricultural farm produce sold in bags above 50 kilograms; and

c. Packaged commodities meant for industrial consumers or institutional consumers

d. The Annexure B to this Note has rates defined accordingly.

Thank you for patient reading

Best Regards,

Disclaimer:

The Indirect Tax Structure in the country is in the stage of evolution and thus has a lot of debatable issues. Being a transaction driven tax, it is essentially dependent on business models and structures. Therefore, any variation in facts stated in the note may have a material impact on our conclusions and hence the same should be brought to our notice immediately.

We have presented our personal interpretation of the provisions of the law on the basis of our understanding of your business and the facts presented to us. This publication has been prepared for general guidance on matters of interest only and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice.

No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, KSAA, its members, employees and agents accept no liability, and disclaim all responsibility, for the consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Without prior permission of KSAA, this publication may not be quoted in whole or in part or otherwise referred to in any documents.

ANNEXURE-A

Circular No. 174/06/2022-GST

From,

GSTIN –
Legal Name-
Trade Name-

To,

Jurisdictional Proper officer,
Address-

Subject: Request for re-credit of amount in Electronic Credit Ledger

I/We have been granted refund under the following category (please tick the relevant category):

a. Refund of IGST, obtained in contravention of sub-rule (10) of rule 96 of the CGST Rules, 2017.

b. Refund of unutilised ITC on account of export of goods/services without payment of tax.

c. Refund of unutilised ITC on account of zero-rated supply of goods/services to SEZ developer/Unit without payment of tax.

d. Refund of unutilised ITC due to inverted tax structure.

2. The details of refund sanction order are as under:

a. In case of refund of IGST, obtained in contravention of sub-rule (10) of rule 96 of the CGST Rules, 2017:

1. Shipping Bill/ Bill of Export No. & Date

2. Amount of IGST paid on export of goods

3. Details of Exemption/Concessional Rate Notification used for procuring inputs

4. Amount of refund sanctioned

5. Date of credit of refund in Bank Account

b. In other cases of refund:

1. Category of refund & relevant period of refund

2. GST RFD-01/01A ARN & Date

3. GST RFD-06 Order No. & Date

4. Amount of refund claimed

5. Amount of refund sanctioned

6. Date of credit of refund in Bank Account

3. I/We have deposited the erroneous refund amount of Rs. along with interest of Rs. ______ and penalty of Rs. (wherever applicable) vide FORM GST DRC -03 Ref/ARN dated_____ voluntarily on my own ascertainment/ against a notice/order/letter No. dated _____ issued by (details of the tax authority). It is now requested to re-credit an amount equivalent to the amount of erroneous refund, so deposited, in the Electronic Credit Ledger.

4. I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Date:

Signature of Authorized Signatory

Name Designation / Status

ANNEXURE-B

RELEVANT AMENDMENTS WITH RESPECT TO GOODS

Rate of GST revised on the supply of the specified goods:

Sr. No.	Chapter/Heading/ Sub-heading/Tariff item	Goods	Effective Rate of Tax w.e.f. 18.07.2022	Existing Rate of Tax
1.	0403	Curd, Lassi, Butter Milk, pre-packaged and labelled.	5%75	Nil76
2.	1701 or 1702	Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre- packaged and labelled.	5% 77	Nil 78
3.	1904	Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled.	5%79	Nil80
4.	3006	Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes.	5%81	–
5.	9021	Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]	5%82	–
6.	0804	Dates (soft or hard), figs, pineapples, avocados, guavas [Mangoes (other than Mangoes sliced, dried)]83	12%	12%84
7.	3006	Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] [and Ostomy appliances]85	12%	12%86
8.	4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114	12%87	5%88
9.	4112	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	12%89	5%90
10.	4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114	12%91	5%92
11.	4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather	12%93	5%94
12.	4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour	12%95	5%96
13.	4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	12% 97	Nil 98
14.	6815	Fly ash bricks, Fly ash aggregates, Fly ash blocks99	12%	12%
15.	6815	Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate]100	18%	18%101
16.	8419 12	Solar water heater and system	12%102	5%103
17.	8433	Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; [parts thereof]104	12%	12%105
18.	2706	Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars106	18%	18%107
19.	3215	All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink	18%108	12%109
20.	4907	Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips) [Cheques, loose or in book form]110	18%	Nil111
21.	4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 112	18%	18%113
22.	8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor	18%114	12%115
23.	8214	Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files)	18%	18%
24.	8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	18%116	12%117
25.	8413	(a) Concrete pumps [8413 40 00] (b) other rotary positive displacement pumps [8413 60];	18%	(a) 18%118 (b) 18%119 (c) 12%121
		(c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps120
26.	8414 20 10	Bicycle pumps	18%122	12%123
27.	8414 90 12	Parts of air or vacuum pumps and compressors of bicycle pumps	18%124	12%125
28.	8433	Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437, parts thereof [8433 90 00]	18%126	–
29.	8434	Milking machines and dairy machinery	18%127	12%128
30.	8437	Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables, machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof	18%129	5%130
31.	84 or 85	E-waste	18%131	5%132
32.	8509	Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 133	18%	18%134
33.	8539	Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infrared lamps; arc lamps 135	18%	18%136
34.	8807	Parts of goods of heading 8801 (Non powered aircraft)	18%137	Nil138
35.	9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators), instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in chapter139	18%	18%140
36.	9405	Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof141	18%	18%142
37.	7102	Rough diamonds or simply sawn diamonds, industrial or non-industrial.143	0.25%	0.25% 144
38.	7104	Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped145	0.25%	0.25%146
39.	7102	Goods other than those specified against S. No. 1 in Schedule VI	1.5%147	–
40.	7104	Goods other than those specified against S. No. 3 in Schedule VI	1.5%148	–

Notes:-

1 Section 2(47) of the CGST Act, 2017.

2 Rule 86(4B) of the CGST Act, 2017 inserted vide Notification No. 14/2022-CT dated 05.07.2022

3 Circular no. 174/06/2022 -GST dated 06.07.2022

4 Benefits as specified in Rule 96(10) of the CGST Act, 2017.

5 Rule 87(3) (ia) and (ib) of the CGST Rules, 2017

6 Section 49(10) of the CGST ACT, 2017

7 Notification 9/2022 dated 05.07.2022

8 Rule 87(14) of the CGST Rules, 2017

9 Rule 88B of the CGST Rules, 2017

10 Circular no. 175/07/2022 – GST dated 06.07.2022

11 Question 1 and Question 2 of the Circular no. 172/02/2022 -GST dated 06.07.2022

12 Circular No. 37/11/2018 – GST dated 15.03.2018

13 Circular No. 176/8/2022 – GST dated 06.07.2022

14 TVL. Transtonnelstroy Afcons J.V. before Madras High Court [2020(43) GSTL 433]

15 Union of India vs VKC Footsteps India Pvt. Ltd. in Civil Appeal No 4810 of 2021

16 Circular No. 173/05/2022 – GST dated 06.07.2022

17 WPIL Ltd. v/s. CCE, Ralson (India) v/s. CC, Vatika township Pvt. Ltd. v/s. CC

18 Rule 96(1)(a), (b) and (c) of the CGST Rules, 2017.

19 1st proviso to Rule 96(1)(b) of the CGST Rules, 2017.

20 Rule 96(4)(c) and Rule 96(5A), (5B) and (5C) of the CGST Rules, 2017.

21 Notification No. 13/2022- Central Tax dated 05.07.2022

22 Notifications 12/2022, 11/2022 and 10/2022 – dated 05.07.2022

23 Notification No.14/2022-Central Tax dated 05.07.2022

24 Circular No. 170/02/2022-GST dated 06.07.2022

25 As per Notification No. 14/2022 -Central Tax dated 05th July, 2022

26 Circular no. 171/03/2022 dated 06.07.2022

27 Section 7 of the CGST Act, 2017

28 Section 16(2)(b) of the CGST Act, 2017.

29 Question 3 of the Circular No. 172/04/2022- GST dated 06.07.2022

30 Question 5 of the Circular No. 172/04/2022- GST dated 06.07.2022

31 Question 6, 7 and 8 of the Circular No. 172/04/2022- GST dated 06.07.2022

32 Jyoti Construction Versus Dy. Commr. Of Central Tax & GST, JAIPUR [2021 (54) G.S.T.L. 279 (Ori.)]

33 Notification No. 10/2019-CT dated 07.03.2019

34 Notification No. 14/2019 – CT dated 07.03.2019

35 Notification No. 15/2022 – CT dated 13.07.2022 and Notification No. 16/2022-CT dated 13.07.2022

36 Entry No. 12 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

37 Entry No. 5AA of Notification No. 13/2017-CT(Rate) dated 28.06.2017 as amended by Notification No. 05/2022-CT(Rate) dated 13.07.2022

38 Entry No. 14 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

39 Notification No. 11/2017-CT(Rate) dated 28.06.2017 as amended by Notification No. 03/2022-CT(R) dated 13.07.2022

40 Entry No. 80 of Notification No. 12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No. 04/2022-CT (R) dated 13.07.2022

41 Entry No. 15 of Notification No. 12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No. 04/2022-CT (R) dated 13.07.2022

42 Entry No. 20 of Notification No. 12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No. 04/2022-CT (R) dated 13.07.2022

43 Entry No. 21 of Notification No. 12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No. 04/2022-CT (R) dated 13.07.2022

44 Entry No. 24B of Notification No. 12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No. 04/2022-CT (R) dated 13.07.2022

45 Entry No. 26 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

46 Entry No. 32 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

47 Entry No. 33 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

48 Entry No. 47A of Notification No. 12/2017-CT(Rate) dated 28.06.2017

49 Entry No. 51 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

50 Entry No. 53A as well from Entry No. 54(h) of Notification No. 12/2017-CT(Rate) dated 28.06.2017

51 Entry No. 56 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

52 Entry No. 73 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

53 Entry No. 74 of Notification No. 12/2017-CT(Rate) dated 28.06.2017

54 Entry No. 31A inserted vide Notification No. 03/2022-CT (R) dated 13.07.2022

55 Entry No. 24C inserted vide Notification No. 04/2022-CT (R) dated 13.07.2022

56 Entry No. 52A of Notification No. 12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No. 04/2022-CT (R) dated 13.07.2022

57 Entry 8(via) inserted in Notification No. 11/2017-CT(R) dated 28.06.2017 vide Notification No. 03/2022-CT (R) dated 13.07.2022

58 Entry No. 8(vii) substituted in Notification No. 11/2017-CT(R) dated 28.06.2017 vide Notification No. 03/2022-CT (R) dated 13.07.2022

59 Entry No. 9(via) inserted in Notification No. 11/2017-CT(R) dated 28.06.2017 vide Notification No. 03/2022 -CT (R) dated 13.07.2022

60 Entry No. 8 (vii) substituted in Notification No. 11/2017-CT(R) dated 28.06.2017 vide Notification No. 03/2022-CT (R) dated 13.07.2022

61 Entry No. 7(i) of Notification No. 11/2017-CT(R) dated 13.07.2022

62 Entry No. 14 of Notification No. 12/2017-CT(R) dated 28.06.2017 deleted vide Notification No. 04/2022-CT(R) dated 13.07.2022

63 Entry No. 10 (ia) inserted I Notification No. 11/2017-CT(R) dated 28.06.2017 vide Notification No. 03/2022-CT(R) dated 13.07.2022

64 Entry No. 10 (iii) of Notification No. 11/2017-CT (R) dated 28.06.2017

65 Entry No. 11 of Notification No. 11/2017 ͷCT(R) dated 28.06.2017 substituted vide Notification No. 03/2022-CT(R) dated 13.07.2022

66 Entry No. 15 of Notification No. 11/2017 ͷCT(R) dated 28.06.2017 omitted vide Notification No. 03/2022-CT(R) dated 13.07.2022

67 Entry No. 15 (Vii) of Notification No. 11/2017-CT (R) dated 28.06.2017 substituted vide Notification No. 03/2022-CT(R) dated 13.07.2022

68 Entry No. 26(i) (id) of Notification No. 11/2017-CT (R) dated 28.06.2017

69 Entry No. 26(i) (e), (ea), (h) of Notification No. 11/2017-CT (R) dated 28.06.2017 omitted vide Notification No. 03/2022-CT(R) dated 13.07.2022

70 Entry No. 32(ia) inserted in Notification No. 11/2017-CT (R) dated 28.06.2017 vide Notification No. 03/2022-CT(R) dated 13.07.2022

71 Entry No. 75 of Notification No. 12/2017-CT(Rate) dated 28.06.2017 deleted vide Notification No. 04/2022-CT (R) dated 13.07.2022

72 Clause (xxxvii), (xxxviii), (xxxix) in Notification No. 11/2017-CT(R) dated 28.06.2017 inserted vide 03/2022-CT(R) dated 13.07.2022

73 Section 2(l) of the Legal Metrology Act, 2009

74 Section 2(f) of the Legal Metrology Act, 2009

75 Entry No. 9A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

76 Entry No. 26 of Notification no. 2/2017 – CT (R) dated, 28.06.2017

77 Entry No. 91A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

78 Entry No. 94 of in Notification no. 2/2017 – CT (R) dated, 28.06.2017 substituted (w.e.f. 15.11.2017) vide 42/2017 – CT (R) dated, 14.11.2017

79 Entry No. 98A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

80 Entry No. 95 of Notification no. 2/2017 – CT (R) dated, 28.06.2017 substituted (w.e.f. 15.11.2017) vide 42/2017 – CT (R) dated, 14.11.2017

81 Entry No. 181B inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

82 Entry No. 255A of Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

83 Entry No. 16 of Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

84 Entry No. 16 of Notification no. 1/2017 – CT (R) dated, 28.06.2017 substituted vide 34/2017 – CT (R) dated, 13.10.2017

85 Entry No. 65 of Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

86 Entry No. 16 of Notification no. 1/2017 – CT (R) dated, 28.06.2017

87 Entry No. 85B inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

88 Entry No. 197A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted (w.e.f. 15.11.2017) vide Notification no. 24/2018 – CT (R) dated, 31.12.2018

89 Entry No. 85C inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

90 Entry No. 197B inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted (w.e.f. 15.11.2017) vide Notification no. 24/2018 – CT (R) dated, 31.12.2018

91 Entry No. 85D inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

92 Entry No. 197C inserted in Notification no. 1^/2017 – CT (R) dated, 28.06.2017 inserted (w.e.f. 15.11.2017) vide Notification no. 24/2018 – CT (R) dated, 31.12.2018

93 Entry No. 85E inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

94 Entry No. 197D inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted (w.e.f. 15.11.2017) vide Notification no. 24/2018 – CT (R) dated, 31.12.2018

95 Entry No. 85F inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

96 Entry No. 197E inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted (w.e.f. 15.11.2017) vide Notification no. 24/2018 – CT (R) dated, 31.12.2018

97 Entry No. 125A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

98 Entry No. 122 of Notification no. 2/2017 – CT (R) dated, 28.06.2017

99 Entry No. 176B substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

100 Entry No. 182D substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

101 Entry No. 182D inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted (w.e.f. 15.11.2017) vide Notification no. 41/2017 – CT (R) dated, 14.11.2017

102 Entry No. 194A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

103 Entry No. 232 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 omitted vide Notification no. 6/2022 – Ct (R) dated, 13.07.2022

104 Entry No. 197 substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

105 Entry No. 197 substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted (w.e.f. 15.11.2017) vide Notification no. 41/2017 – CT (R) dated, 14.11.2017

106 Entry No. 30A substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

107 Entry No. 30A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted (w.e.f. 15.11.2017) vide Notification no. 41/2017 – CT (R) dated, 14.11.2017

108 Entry No. 54C inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

109 Entry No. 70 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 omitted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

110 Entry No. 157B inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

111 Entry No. 118 of Notification no. 2/2017 – CT (R) dated, 28.06.2017

112 Entry No. 148 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017

113 Entry No. 148 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017

114 Entry No. 301A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

115 Entry No. 187 of Notification no. 1/2017 – CT (R) dated, 28.06.2017, omitted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

116 Entry No. 302B inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 –CT (R) dated, 13.07.2022

117 Entry No. 189 of Notification no. 1/2017 – CT (R) dated, 28.06.2017, omitted vide Notification no. 6/2022 –CT (R) dated, 13.07.2022

118 Entry No. 317A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 substituted (w.e.f.15.11.2017) vide Notification no. 41/2017 – CT (R) dated, 14.11.2017

119 Entry No. 317A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 substituted (w.e.f.15.11.2017) vide Notification no. 41/2017 – CT (R) dated, 14.11.2017

120 Entry No. 317A substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no.6/2022 – CT (R) dated, 13.07.2022

121 Entry No. 192 of Notification no. 1/2017 – CT (R) dated, 28.06.2017, omitted vide Notification no. 6/2022 –CT (R) dated, 13.07.2022

122 Entry No. 317C inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 –CT (R) dated, 13.07.2022

123 Entry No. 193 of Notification no. 1/2017 – CT (R) dated, 28.06.2017, omitted vide Notification no. 6/2022 –CT (R) dated, 13.07.2022

124 Entry No. 317D inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 –CT (R) dated, 13.07.2022

125 Entry No. 195 of Notification no. 1/2017 – CT (R) dated, 28.06.2017, omitted vide Notification no. 6/2022 –CT (R) dated, 13.07.2022

126 Entry No. 328A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no.6/2022 – CT (R) dated, 13.07.2022

127 Entry No. 328B inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no.6/2022 – CT (R) dated, 13.07.2022

128 Entry No. 198 of Notification no. 1/2017 – CT (R) dated, 28.06.2017, omitted vide Notification no. 6/2022 –CT (R) dated, 13.07.2022

129 Notification No. 01/2017 – CT (R) dated, 28.06.2017, inserted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

130 Entry No. 233 of Notification no. 1/2017 – CT (R) dated, 28.06.2017, omitted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

131 Entry No. 371A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

132 Entry No. 234A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 omitted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

133 Entry No. 376AC inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

134 Entry No. 376AC inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no. 24/2018 – CT (R) dated, 31.12.2018

135 Entry No. 390 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

136 Entry No. 390 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 substituted vide Notification no.18/2021 – CT (R) dated, 28.12.2021

137 Entry No. 406A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 inserted vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

138 Entry No. 141of Notification no. 2/2017 – CT (R) dated, 28.06.2017

140 Entry No. 413 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 substituted vide Notification no.18/2021 – CT (R) dated, 28.12.2021

139 Entry No. 413 substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022-CT (R) dated, 13.07.2022

141 Entry No. 438A amended in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022-CT (R) dated, 13.07.2022

142 Entry No. 438A inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 substituted vide Notification no.18/2021 – CT (R) dated, 28.12.2021

143 Entry No. 1 substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

144 Entry No. 1 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 substituted vide Notification no.6/2018 – CT (R) dated, 25.01.2018

145 Entry No. 3 substituted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 vide Notification no. 6/2022 – CT (R) dated, 13.07.2022

146 Entry No. 3 inserted in Notification no. 1/2017 – CT (R) dated, 28.06.2017 substituted vide Notification no. 14/2019 – CT (R) dated, 30.09.2019

147 Entry no 1 inserted Notification no 1/2017 – CT (R), dated 28.06.2017 vide Notification No. 6/2022 – CT (R), dated 13.07.2022

148 Entry no 2 inserted Notification no 1/2017 – CT (R), dated 28.06.2017 vide Notification No. 6/2022 – CT (R), dated 13.07.2022.

*****

In case of any clarification/queries, please feel free to contact the undersign:

CA. Kevin Shah Adv.M: +91-96642 94346 E: kevin.shah@ksaa.co.in

Adv. Deep ShahM: +91-99204 10008 E: deep.shah@ksaa.co.in

CA. Rovin KothariM: +91-98203 37515 E: rovin.kothari@ksaa.co.in