Central Government hereby appoints 1st day of July, 2017, as date on which provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of Integrated Goods and Services Tax Act, 2017, shall come into force.
Specialised agencies entitled to claim a refund of taxes paid on notified supplies of goods or services or both received by them under IGST Act
Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under clause (xiii) of section 20 of the said Integrated Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods And Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act, 2017.
Central Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:-
Govt hereby exempts the inter-State supply of services of description as specified in column (3) of the Table below from so much of the Integrated Tax leviable thereon under sub-section (1) of section 5 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the
Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 shall come into force.
What shall I do if I have already got Application Reference Number (ARN)? If you have already submitted the GST Enrollment Application using Digital Signature or e-sign facility and got the ARN and your status in GST portal is shown as Migrated, you have nothing to do right now.
Eight states of Northeast region are among the states which are likely to benefit from the GST rollout on the midnight of June 30th and July 1st. Contrary to certain misconceived notions in certain quarters, GST will offer these States an opportunity to realize fiscal growth in tandem with the more developed states of India and thus make up for their own shortcomings.
[Updated version of the Notification No. 14/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017]
