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]
[Updated version of the Notification No. 13/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017]
[Updated version of the Notification No. 12/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017]
Council, hereby notifies that in case of the following categories of services, the tax on intra- State supplies shall be paid by the electronic commerce operator –
United Nations or a specified international organization shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organization that the goods and services have been used or are intended to be used for official use of the United Nations or the specified international organization.
Council hereby notifies that no refund of unutilised input tax credit shall be allowed under 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.
Updated version of the Notification No. 11/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017 – 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:-
Notification No. 14/2017-Central Tax (Rate) 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:-
Updated version of the Notification No. 10/2017-Integrated Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017
