PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

497

¨sÁUÀ 4

(497)

¸ÀA¥ÀÄl 152

Volume 152

¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017 (±ÁæªÀt 19, ±ÀPÀ ªÀµÀð 1939)

Bengaluru, Thursday, August 10, 2017 (Shravana 19, Shaka Varsha 1939)

¸ÀAaPÉ 32

Issue 32

¨sÁUÀ 4

PÉÃAzÀæzÀ «zsÉÃAiÀÄPÀUÀ¼ÀÄ ªÀÄvÀÄÛ CªÀÅUÀ¼À ªÉÄÃ¯É ¥Àj²Ã®£Á ¸À«ÄwAiÀÄ ªÀgÀ¢UÀ¼ÀÄ,

PÉÃAzÀæzÀ C¢ü¤AiÀÄªÀÄUÀ¼ÀÄ ªÀÄvÀÄÛ CzsÁåzÉÃ±ÀUÀ¼ÀÄ, PÉÃAzÀæ ¸ÀPÁðgÀzÀªÀgÀÄ ºÉÆgÀr¹zÀ

¸ÁªÀiÁ£Àå ±Á¸À£À§zÀÞ ¤AiÀÄªÀÄUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À§zÀÞ DzÉÃ±ÀUÀ¼ÀÄ ªÀÄvÀÄÛ

gÁµÀÖç¥ÀwAiÀÄªÀjAzÀ gÀavÀªÁV gÁdå ¸ÀPÁðgÀzÀªÀjAzÀ

¥ÀÄ£ÀB ¥ÀæPÀlªÁzÀ DzÉÃ±ÀUÀ¼ÀÄ

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ

C¢ü¸ÀÆZÀ£É

¸ÀASÉå: ¸ÀAªÀå±ÁE 12 PÉÃ±Á¥Àæ 2017, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 21-05-2017

¢£ÁAPÀ 12-04-2017 gÀAzÀÄ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉÃµÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï (1) gÀ°è ¥ÀæPÀlªÁzÀ F PÉ¼ÀPÀAqÀ

The Goods and Service Tax (Compensation to States) Act, 2017 (No. 15 of 2017) C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è

ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

Short title,

extent and

commencement.

THE GOODS AND SERVICES TAX (COMPENSATION TO STATES)

ACT, 2017

NO. 15 OF 2017

[12th April, 2017.]

An Act to provide for compensation to the States for the loss of revenue arising on

account of implementation of the goods and services tax in pursuance of the

provisions of the Constitution (One Hundred and First Amendment) Act,

2016.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

1. (1) This Act may be called the Goods and Services Tax (Compensation to States)

Act, 2017.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint.

2. (1) In this Act, unless the context otherwise requires,—

(a) “central tax” means the central goods and services tax levied and collected

under the Central Goods and Services Tax Act;

Definitions.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)

The following Act of Parliament received the assent of the President on the

12th April, 2017, and is hereby published for general information:—

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

498

¨sÁUÀ 4

(b) “Central Goods and Services Tax Act” means the Central Goods and Services

Tax Act, 2017;

section 8;

(d) “compensation” means an amount, in the form of goods and services tax

compensation, as determined under section 7;

(e) “Council” means the Goods and Services Tax Council constituted under the

provisions of article 279A of the Constitution;

(f) “Fund” means the Goods and Services Tax Compensation Fund referred to in

section 10;

(g) “input tax” in relation to a taxable person, means,––

(i) cess charged on any supply of goods or services or both made to him;

(ii) cess charged on import of goods and includes the cess payable on

reverse charge basis;

(h) “Integrated Goods and Services Tax Act” means the Integrated Goods and

Services Tax Act, 2017;

(i) “integrated tax” means the integrated goods and services tax levied and

collected under the Integrated Goods and Services Tax Act;

(j) “prescribed” means prescribed by rules made, on the recommendations of the

Council, under this Act;

(k) “projected growth rate” means the rate of growth projected for the transition

period as per section 3;

(l) “Schedule” means the Schedule appended to this Act;

(m) “State” means,––

(i) for the purposes of sections 3, 4, 5, 6 and 7 the States as defined under

the Central Goods and Services Tax Act; and

(ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the States as

defined under the Central Goods and Services Tax Act and the Union territories

as defined under the Union Territories Goods and Services Tax Act;

(n) “State tax” means the State goods and services tax levied and collected

under the respective State Goods and Services Tax Act;

(o) “State Goods and Services Tax Act” means the law to be made by the State

Legislature for levy and collection of tax by the concerned State on supply of goods or

services or both;

(p) “taxable supply’’ means a supply of goods or services or both which is

chargeable to the cess under this Act;

(q) “transition date” shall mean, in respect of any State, the date on which the

State Goods and Services Tax Act of the concerned State comes into force;

(r) “transition period” means a period of five years from the transition date; and

(s) “Union Territories Goods and Services Tax Act” means the Union Territories

Goods and Services Tax Act, 2017.

(2) The words and expressions used and not defined in this Act but defined in the

Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act shall

have the meanings respectively assigned to them in those Acts.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

499

¨sÁUÀ 4

3. The projected nominal growth rate of revenue subsumed for a State during the

transition period shall be fourteen per cent. per annum.

4. For the purpose of calculating the compensation amount payable in any financial

year during the transition period, the financial year ending 31st March, 2016, shall be taken as

the base year.

5. (1) Subject to the provision of sub-sections (2), (3), (4), (5) and (6), the base year

revenue for a State shall be the sum of the revenue collected by the State and the local bodies

during the base year, on account of the taxes levied by the respective State or Union and net

of refunds, with respect to the following taxes, imposed by the respective State or Union,

which are subsumed into goods and services tax, namely:––

(a) the value added tax, sales tax, purchase tax, tax collected on works contract,

or any other tax levied by the concerned State under the erstwhile entry 54 of List-II

(State List) of the Seventh Schedule to the Constitution;

(b) the central sales tax levied under the Central Sales Tax Act, 1956;

State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the

Constitution;

(d) the taxes on luxuries, including taxes on entertainments, amusements, betting

and gambling or any other tax levied by the concerned State under the erstwhile entry

62 of List-II (State List) of the Seventh Schedule to the Constitution;

(e) the taxes on advertisement or any other tax levied by the concerned State

under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the

Constitution;

(f) the duties of excise on medicinal and toilet preparations levied by the Union

but collected and retained by the concerned State Government under the erstwhile

article 268 of the Constitution;

(g) any cess or surcharge or fee leviable under entry 66 read with entries 52, 54,

55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government

under any Act notified under sub-section (4),

prior to the commencement of the provisions of the Constitution (One Hundred and First

Amendment) Act, 2016:

Provided that the revenue collected during the base year in a State, net of refunds,

under the following taxes shall not be included in the calculation of the base year revenue for

that State, namely:—

(a) any taxes levied under any Act enacted under the erstwhile entry 54 of List-II

(State List) of the Seventh Schedule to the Constitution, prior to the coming into force

of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016,

on the sale or purchase of petroleum crude, high speed diesel, motor spirit (commonly

known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human

consumption;

(b) tax levied under the Central Sales Tax Act, 1956, on the sale or purchase of

petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural

gas, aviation turbine fuel and alcoholic liquor for human consumption;

petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural

gas, aviation turbine fuel and alcoholic liquor for human consumption; and

(d) the entertainment tax levied by the State but collected by local bodies, under

any Act enacted under the erstwhile entry 62 of List-II (State List) of the Seventh

Schedule to the Constitution, prior to coming into force of the provisions of the

Constitution (One Hundred and First Amendment) Act, 2016.

Projected

growth rate.

Base year.

Base year

revenue.

74 of 1956.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

500

¨sÁUÀ 4

(2) In respect of the State of Jammu and Kashmir, the base year revenue shall include

the amount of tax collected on sale of services by the said State Government during the base

year.

(3) In respect of the States mentioned in sub-clause (g) of clause (4) of article 279A of

the Constitution, the amount of revenue foregone on account of exemptions or remission

given by the said State Governments to promote industrial investment in the State, with

respect to such specific taxes referred to in sub-section (1), shall be included in the total base

year revenue of the State, subject to such conditions as may be prescribed.

(4) The Acts of the Central Government and State Governments under which the

specific taxes are being subsumed into the goods and services tax shall be such as may be

notified.

(5) The base year revenue shall be calculated as per sub-sections (1), (2), (3) and (4)

on the basis of the figures of revenue collected and net of refunds given in that year, as

audited by the Comptroller and Auditor-General of India.

(6) In respect of any State, if any part of revenues mentioned in sub-sections (1), (2),

(3) and (4) are not credited in the Consolidated Fund of the respective State, the same shall

be included in the total base year revenue of the State, subject to such conditions as may be

prescribed.

6. The projected revenue for any year in a State shall be calculated by applying the

projected growth rate over the base year revenue of that State.

Illustration.—If the base year revenue for 2015-16 for a concerned State, calculated as

per section 5 is one hundred rupees, then the projected revenue for financial year

2018-19 shall be as follows—

Projected Revenue for 2018-19=100 (1+14/100)³

7. (1) The compensation under this Act shall be payable to any State during the

transition period.

(2) The compensation payable to a State shall be provisionally calculated and released

at the end of every two months period, and shall be finally calculated for every financial year

after the receipt of final revenue figures, as audited by the Comptroller and Auditor-General

of India:

Provided that in case any excess amount has been released as compensation to a State

in any financial year during the transition period, as per the audited figures of revenue

collected, the excess amount so released shall be adjusted against the compensation amount

payable to such State in the subsequent financial year.

(3) The total compensation payable for any financial year during the transition period

to any State shall be calculated in the following manner, namely:––

(a) the projected revenue for any financial year during the transition period,

which could have accrued to a State in the absence of the goods and services tax, shall

be calculated as per section 6;

(b) the actual revenue collected by a State in any financial year during the

transition period shall be—

(i) the actual revenue from State tax collected by the State, net of

refunds given by the said State under Chapters XI and XX of the State

Goods and Services Tax Act;

(ii) the integrated goods and services tax apportioned to that State;

and

(iii) any collection of taxes on account of the taxes levied by the

respective State under the Acts specified in sub-section (4) of section 5,

net of refund of such taxes,

as certified by the Comptroller and Auditor-General of India;

Projected

revenue for

any year.

Calculation

and release of

compensation.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

501

¨sÁUÀ 4

between the projected revenue for any financial year and the actual revenue collected

by a State referred to in clause (b).

(4) The loss of revenue at the end of every two months period in any year for a State

during the transition period shall be calculated, at the end of the said period, in the following

manner, namely:––

(a) the projected revenue that could have been earned by the State in absence of

the goods and services tax till the end of the relevant two months period of the

respective financial year shall be calculated on a pro-rata basis as a percentage of the

total projected revenue for any financial year during the transition period, calculated in

accordance with section 6.

Illustration.—If the projected revenue for any year calculated in accordance

with section 6 is one hundred rupees, for calculating the projected revenue that could

be earned till the end of the period of ten months for the purpose of this

sub-section shall be 100x(5/6)=Rs.83.33;

(b) the actual revenue collected by a State till the end of relevant two months

period in any financial year during the transition period shall be—

(i) the actual revenue from State tax collected by the State, net of refunds

given by the State under Chapters XI and XX of the State Goods and Services

Tax Act;

(ii) the integrated goods and services tax apportioned to that State, as

certified by the Principal Chief Controller of Accounts of the Central Board of

Excise and Customs; and

(iii) any collection of taxes levied by the said State, under the Acts specified

in sub-section (4) of section 5, net of refund of such taxes;

two months period in any financial year shall be the difference between the projected

revenue till the end of the relevant period in accordance with clause (a) and the actual

revenue collected by a State in the said period as referred to in clause (b), reduced by

the provisional compensation paid to a State till the end of the previous two months

period in the said financial year during the transition period.

(5) In case of any difference between the final compensation amount payable to a State

calculated in accordance with the provisions of sub-section (3) upon receipt of the audited

revenue figures from the Comptroller and Auditor-General of India, and the total provisional

compensation amount released to a State in the said financial year in accordance with the

provisions of sub-section (4), the same shall be adjusted against release of compensation to

the State in the subsequent financial year.

(6) Where no compensation is due to be released in any financial year, and in case any

excess amount has been released to a State in the previous year, this amount shall be

refunded by the State to the Central Government and such amount shall be credited to the

Fund in such manner as may be prescribed.

8. (1) There shall be levied a cess on such intra-State supplies of goods or services or

both, as provided for in section 9 of the Central Goods and Services Tax Act, and such inter-

State supplies of goods or services or both as provided for in section 5 of the Integrated

Goods and Services Tax Act, and collected in such manner as may be prescribed, on the

recommendations of the Council, for the purposes of providing compensation to the States

for loss of revenue arising on account of implementation of the goods and services tax with

effect from the date from which the provisions of the Central Goods and Services Tax Act is

brought into force, for a period of five years or for such period as may be prescribed on the

recommendations of the Council:

Levy

and

collection of

cess.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

502

¨sÁUÀ 4

Provided that no such cess shall be leviable on supplies made by a taxable person who

has decided to opt for composition levy under section 10 of the Central Goods and Services

Tax Act.

(2) The cess shall be levied on such supplies of goods and services as are specified in

column (2) of the Schedule, on the basis of value, quantity or on such basis at such rate not

exceeding the rate set forth in the corresponding entry in column (4) of the Schedule, as the

Central Government may, on the recommendations of the Council, by notification in the

Official Gazette, specify:

Provided that where the cess is chargeable on any supply of goods or services or both

with reference to their value, for each such supply the value shall be determined under

section 15 of the Central Goods and Services Tax Act for all intra-State and inter-State

supplies of goods or services or both:

Provided further that the cess on goods imported into India shall be levied and collected

in accordance with the provisions of section 3 of the Customs Tariff Act, 1975, at the point

when duties of customs are levied on the said goods under section 12 of the Customs

Act, 1962, on a value determined under the Customs Tariff Act, 1975.

9. (1) Every taxable person, making a taxable supply of goods or services or both,

shall—

(a) pay the amount of cess as payable under this Act in such manner;

(b) furnish such returns in such forms, along with the returns to be filed under

the Central Goods and Services Tax Act; and

as may be prescribed.

(2) For all purposes of furnishing of returns and claiming refunds, except for the form

to be filed, the provisions of the Central Goods and Services Tax Act and the rules made

thereunder, shall, as far as may be, apply in relation to the levy and collection of the cess

leviable under section 8 on all taxable supplies of goods or services or both, as they apply in

relation to the levy and collection of central tax on such supplies under the said Act or the

rules made thereunder.

10. (1) The proceeds of the cess leviable under section 8 and such other amounts as

may be recommended by the Council, shall be credited to a non-lapsable Fund known as the

Goods and Services Tax Compensation Fund, which shall form part of the public account of

India and shall be utilised for purposes specified in the said section.

(2) All amounts payable to the States under section 7 shall be paid out of the Fund.

(3) Fifty per cent. of the amount remaining unutilised in the Fund at the end of the

transition period shall be transferred to the Consolidated Fund of India as the share of

Centre, and the balance fifty per cent. shall be distributed amongst the States in the ratio of

their total revenues from the State tax or the Union territory goods and services tax, as the

case may be, in the last year of the transition period.

(4) The accounts relating to Fund shall be audited by the Comptroller and Auditor-

General of India or any person appointed by him at such intervals as may be specified by him

and any expenditure in connection with such audit shall be payable by the Central Government

to the Comptroller and Auditor-General of India.

(5) The accounts of the Fund, as certified by the Comptroller and Auditor-General of

India or any other person appointed by him in this behalf together with the audit report

thereon shall be laid before each House of Parliament.

51 of 1975.

52 of 1962.

Returns,

payments and

refunds.

Crediting

proceeds of

cess to Fund.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

503

¨sÁUÀ 4

11. (1) The provisions of the Central Goods and Services Tax Act, and the rules made

thereunder, including those relating to assessment, input tax credit, non-levy, short-levy,

interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in

relation to the levy and collection of the cess leviable under section 8 on the intra-State

supply of goods and services, as they apply in relation to the levy and collection of central

tax on such intra-State supplies under the said Act or the rules made thereunder.

(2) The provisions of the Integrated Goods and Services Tax Act, and the rules made

thereunder, including those relating to assessment, input tax credit, non-levy, short-levy,

interest, appeals, offences and penalties, shall, mutatis mutandis, apply in relation to the

levy and collection of the cess leviable under section 8 on the inter-State supply of goods

and services, as they apply in relation to the levy and collection of integrated tax on such

inter-State supplies under the said Act or the rules made thereunder:

Provided that the input tax credit in respect of cess on supply of goods and services

leviable under section 8, shall be utilised only towards payment of said cess on supply of

goods and services leviable under the said section.

12. (1) The Central Government shall, on the recommendations of the Council, by

notification in the Official Gazette, make rules for carrying out the provisions of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such

rules may provide for all or any of the following matters, namely:—

(a) the conditions which were included in the total base year revenue of the

States, referred to in sub-clause (g) of clause (4) of article 279A of the Constitution,

under sub-section (3) of section 5;

(b) the conditions subject to which any part of revenues not credited in the

Consolidated Fund of the respective State shall be included in the total base year

revenue of the State, under sub-section (6) of section 5;

under sub-section (6) of section 7;

(d) the manner of levy and collection of cess and the period of its imposition

under sub-section (1) of section 8;

(e) the manner and forms for payment of cess, furnishing of returns and refund

of cess under sub-section (1) of section 9; and

(f) any other matter which is to be, or may be, prescribed, or in respect of which

provision is to be made, by rules.

13. Every rule made under this Act by the Central Government shall be laid, as soon as

may be after it is made, before each House of Parliament, while it is in session, for a total

period of thirty days which may be comprised in one session or in two or more successive

sessions, and if, before the expiry of the session immediately following the session or the

successive sessions aforesaid, both Houses agree in making any modification in the rule or

both Houses agree that the rule should not be made, the rule shall thereafter have effect only

in such modified form or be of no effect, as the case may be; so, however, that any such

modification or annulment shall be without prejudice to the validity of anything previously

done under that rule.

14. (1) If any difficulty arises in giving effect to the provisions of this Act, the Central

Government may, on the recommendations of the Council, by order published in the Official

Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to

it to be necessary or expedient for removing the difficulty:

Provided that no order shall be made under this section after the expiry of three years

from the commencement of this Act.

(2) Every order made under this section shall, as soon as may be after it is made, be laid

before each House of Parliament.

Other

provisions

relating to

cess.

Power to

make rules.

Laying of

rules before

Parliament.

Power to

remove

difficulties.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

504

¨sÁUÀ 4

THE SCHEDULE

[See section 8 (2)]

1. In this Schedule, reference to a “tariff item”, “heading”, “sub-heading” and

“Chapter”, wherever they occur, shall mean respectively a tariff item, heading, sub-heading

and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975

(51 of 1975), the section and Chapter Notes and the General Explanatory Notes of the First

Schedule shall, so far as may be, apply to the interpretation of this Schedule.

S. No.

Description of supply of

Tariff item, heading,

The maximum rate at which

goods or services

sub-heading, Chapter,

goods and services tax

or supply of goods or

compansation cess may be

services, as the case

collected

may be

(1)

(2)

(3)

(4)

Pan Masala.

2106 90 20

One hundred and thirty-five

per cent. ad valorem.

Tobacco and manufactured

Four thousand one hundred

tobacco substitutes, including

and seventy rupees per

tobacco products.

thousand sticks or two

hundred and ninety per cent.

ad valorem or a combination

thereof, but not exceeding

four thousand one hundred

and seventy rupees per

thousand sticks plus two

hundred and ninety per cent.

ad valorem.

Coal, briquettes, ovoids and

2701, 2702 or 2703

Four hundred rupees per

similar solid fuels manufac-

tonne.

tured from coal, lignite,

whether or not agglomerated,

excluding jet, peat (including

peat litter), whether or not

agglomerated.

Aerated waters.

2202 10 10

Fifteen per cent. ad valorem.

Motor cars and other motor

8703

Fifteen per cent. ad valorem.

vehicles principally designed

for the transport of persons

(other than motor vehicles

for the transport of ten or

more persons, including the

driver), including station

wagons and racing cars.

Any other supplies.

Fifteen per cent. ad valorem.

DR. G. NARAYANA RAJU,

Secretary to the Govt. of India.

P.R. 56

SC - 20

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DzÉÃ±Á£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,

ºÉZï. gÁeïPÀÄªÀiÁgï

¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ

¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð (¥Àæ),

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼À E¯ÁSÉ.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

505

¨sÁUÀ 4

Amendment

of section 2.

THE CENTRAL AGRICULTURAL UNIVERSITY

(AMENDMENT) ACT, 2016

(NO. 45 OF 2016)

[19th August, 2016.]

An Act further to amend the Central Agricultural University Act, 1992.

BE it enacted by Parliament in the Sixty-seventh Year of the Republic of India as

follows:—

1. This Act may be called the Central Agricultural University (Amendment)

Act, 2016.

2. In the Central Agricultural University Act, 1992 (hereinafter referred to as the principal

Act), in section 2, in clause (l), after the word “Mizoram,”, the word “Nagaland,” shall be

inserted.

40 of 1992.

Short title.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 22nd August, 2016/Shravana 31, 1938 (Saka)

The following Act of Parliament received the assent of the President on the

19th August, 2016, and is hereby published for general information:—

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ

C¢ü¸ÀÆZÀ£É

¸ÀASÉå: ¸ÀAªÀå±ÁE 33 PÉÃ±Á¥Àæ 2016, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 31-03-2017

¢£ÁAPÀ 22-08-2016 gÀAzÀÄ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉÃµÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï (1) gÀ°è ¥ÀæPÀlªÁzÀ F PÉ¼ÀPÀAqÀ

The Central Agricultural University (Amendment) Act, 2016 (No. 45 of 2016) ¢£ÁAPÀ 22-08-2016 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV

PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

3. In section 6 of the principal Act, in sub-section (1), after the word “Mizoram,”, the

word “Nagaland,” shall be inserted.

Amendment

of section 6.

DR. G. NARAYANA RAJU,

Secretary to the Govt. of India.

P.R. 49

SC - 20

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DzÉÃ±Á£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,

ºÉZï. gÁeïPÀÄªÀiÁgï

¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ

¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð (¥Àæ),

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼À E¯ÁSÉ.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

506

¨sÁUÀ 4

Amendment

of section 3.

Amendment

of section 5.

THE MATERNITY BENEFIT (AMENDMENT) ACT, 2017

NO. 6 OF 2017

[27th March, 2017.]

A n Act further to amend the Maternity Benefit Act, 1961.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

1. (1) This Act may be called the Maternity Benefit (Amendment) Act, 2017.

(2) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint :

Provided that different dates may be appointed for different provisions of this Act and

any reference in any such provision to the commencement of this Act shall be construed as

a reference to the coming into force of that provision.

2. In the Maternity Benefit Act, 1961 (hereinafter referred to as the principal Act), in

section 3, after clause (b), the following clause shall be inserted, namely:—

‘(ba) “commissioning mother” means a biological mother who uses her egg to

create an embryo implanted in any other woman;’.

3. In the principal Act, in section 5,—

(A) in sub-section (3)—

(i) for the words ‘‘twelve weeks of which not more than six weeks’’, the

53 of 1961.

Short title and

commencement.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 28th March, 2017/Chaitra 7, 1939 (Saka)

The following Act of Parliament received the assent of the President on the

27th March, 2017, and is hereby published for general information:—

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ

C¢ü¸ÀÆZÀ£É

¸ÀASÉå: ¸ÀAªÀå±ÁE 07 PÉÃ±Á¥Àæ 2017, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 06-04-2017

¢£ÁAPÀ 28-03-2017 gÀAzÀÄ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉÃµÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï (1) gÀ°è ¥ÀæPÀlªÁzÀ F PÉ¼ÀPÀAqÀ

The Maternity Benefit (Amendment) Act, 2017 (No. 6 of 2017) C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ

¥ÀæPÀn¸À¯ÁVzÉ.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

507

¨sÁUÀ 4

words ‘‘twenty-six weeks of which not more than eight weeks’’ shall be substituted;

(ii) after sub-section (3) and before the first proviso, the following proviso

shall be inserted, namely:—

‘‘Provided that the maximum period entitled to maternity benefit by

a woman having two or more than two surviving children shall be twelve

weeks of which not more than six weeks shall precede the date of her

expected delivery;’’;

(iii) in the first proviso, for the words ‘‘Provided that’’, the words ‘‘Provided

further that’’ shall be substituted;

(iv) in the second proviso, for the words ‘‘Provided further that’’, the

words ‘‘Provided also that’’ shall be substituted;

(B) after sub-section (3), the following sub-sections shall be inserted, namely:—

‘‘(4) A woman who legally adopts a child below the age of three months or

a commissioning mother shall be entitled to maternity benefit for a period of

twelve weeks from the date the child is handed over to the adopting mother or

the commissioning mother, as the case may be.

(5) In case where the nature of work assigned to a woman is of such nature

that she may work from home, the employer may allow her to do so after availing

of the maternity benefit for such period and on such conditions as the employer

and the woman may mutually agree.’’.

4. In the principal Act, after section 11, the following section shall be inserted, namely:—

‘‘11A. (1) Every establishment having fifty or more employees shall have the

facility of créche within such distance as may be prescribed, either separately or along

with common facilities :

Provided that the employer shall allow four visits a day to the creche by the

woman, which shall also include the interval for rest allowed to her.

(2) Every establishment shall intimate in writing and electronically to every

woman at the time of her initial appointment regarding every benefit available under

the Act.’’.

Créche

facility.

Insertion of

new section

11A.

DR. G. NARAYANA RAJU,

Secretary to the Govt. of India.

P.R. 50

SC - 20

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DzÉÃ±Á£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,

ºÉZï. gÁeïPÀÄªÀiÁgï

¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ

¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð (¥Àæ),

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼À E¯ÁSÉ.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

508

¨sÁUÀ 4

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ

C¢ü¸ÀÆZÀ£É

¸ÀASÉå: ¸ÀAªÀå±ÁE 11 PÉÃ±Á¥Àæ 2017, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 03-05-2017

¢£ÁAPÀ 12-04-2017 gÀAzÀÄ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉÃµÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï (1) gÀ°è ¥ÀæPÀlªÁzÀ F PÉ¼ÀPÀAqÀ

The Employees Compensation (Amendment) Act, 2017 (No. 11 of 2017) C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ

¥ÀæPÀn¸À¯ÁVzÉ.

Short title and

commencement.

THE EMPLOYEE'S COMPENSATION (AMENDMENT) ACT, 2017

NO. 11 OF 2017

[12th April, 2017.]

An Act further to amend the Employee's Compensation Act, 1923.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as

follows:—

1. (1) This Act may be called the Employee's Compensation (Amendment) Act, 2017.

(2) It shall come into force on such date as the Central Government may, by notification

in the Official Gazette, appoint.

2. In the Employee's Compensation Act, 1923 (hereinafter referred to as the principal

Act), after section 17, the following section shall be inserted, namely:—

"17A. Every employer shall immediately at the time of employment of an employee,

inform the employee of his rights to compensation under this Act, in writing as well as

through electronic means, in English or Hindi or in the official language of the area of

employment, as may be understood by the employee.".

3. In the principal Act, in section 18A, in sub-section (1),—

8 of 1923.

Insertion of

new section

17A.

Amendment

of section

18A.

Duty of

employer to

inform

employee of

his rights.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)

The following Act of Parliament received the assent of the President on the

12th April, 2017, and is hereby published for general information:—

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

509

¨sÁUÀ 4

(i) in clause (d), for the word and figures "section 16,", the words and figures

"section 16, or" shall be substituted;

(ii) after clause (d), the following clause shall be inserted, namely:—

"(e) fails to inform the employee of his rights to compensation as required

under section 17A,";

(iii) in the long line, for the words "which may extend to five thousand rupees",

the words "which shall not be less than fifty thousand rupees but which may extend to

one lakh rupees" shall be substituted.

4. In the principal Act, in section 30, in sub-section (1), in the first proviso, for the

words "three hundred rupees", the words "ten thousand rupees or such higher amount as

the Central Government may, by notification in the Official Gazette, specify" shall be

substituted.

5. Section 30A of the principal Act shall be omitted.

Amendment of

section 30.

Omission of

section 30A.

CORRIGENDUM

The Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous

Provisions (Amendment) Act, 2016 (No. 44 of 2016), as Published in the Gazette of India,

Extraordinary, Part II, Section 1, Issue No. 51, dated the 16th August, 2016, at page NO. 2, in

line 13, for ‘ “securitisation or” ’ read ‘ “securitisation company or” ’.

DR. G. NARAYANA RAJU,

Secretary to the Govt. of India.

P.R. 55

SC - 20

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DzÉÃ±Á£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,

ºÉZï. gÁeïPÀÄªÀiÁgï

¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ

¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð (¥Àæ),

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼À E¯ÁSÉ.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

510

¨sÁUÀ 4

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ

C¢ü¸ÀÆZÀ£É

¸ÀASÉå: ¸ÀAªÀå±ÁE 19 PÉÃ±Á¥Àæ 2017, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 31-05-2017

¢£ÁAPÀ 04-05-2017 gÀAzÀÄ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉÃµÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï (1) gÀ°è ¥ÀæPÀlªÁzÀ F PÉ¼ÀPÀAqÀ

The Banking Regulation (Amendment) Ordinance, 2017 (No. 1 of 2017) C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ

¥ÀæPÀn¸À¯ÁVzÉ.

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 4th May, 2017/Vaisakha 14, 1939 (Saka)

THE BANKING REGULATION (AMENDMENT)

ORDINANCE, 2017

NO. 1 OF 2017

Promulgated by the President in the Sixty-eighth Year of the

Republic of India.

PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, DUÀ¸ïÖ 10, 2017

512

¨sÁUÀ 4

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ

C¢ü¸ÀÆZÀ£É

¸ÀASÉå: ¸ÀAªÀå±ÁE 26 PÉÃ±Á¥Àæ 2017, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 31-05-2017

2017£ÉÃ ¸Á°£À 23-05-2017 £ÉÃ ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉÃµÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(ii) gÀ°è ¥ÀæPÀlªÁzÀ F PÉ¼ÀPÀAqÀ

G.S.R. 500 (E) ¢£ÁAPÀ 23-05-2017 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.

MINISTRY OF HEALTH AND FAMILY WELFARE

(Department of Health and Family Welfare)

NOTIFICATION

New Delhi, the 23rd May, 2017

G.S.R. 500(E).—In exercise of the power conferred by section 31 of the Cigarettes and other

Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce,

Production, Supply and Distribution) Act, 2003 (34 of 2003), the Central Government hereby makes

the following rules further to amend the Prohibition of Smoking in Public Places Rules, 2008,

namely:—

1. (1) These rules may be called the Prohibition of Smoking in Public Places (Amendment)

Rules, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

In the Prohibition of Smoking in Public Places Rules, 2008, in rule 4, for sub-rule (3), the

following sub-rules shall be substituted, namely:—

“(3) No service shall be allowed in any smoking area or space provided for smoking.

(3A) The owner, proprietor, manager, supervisor or in charge of the affairs of the hotel,

restaurant or airport, shall display a board at the entrance of the smoking area or space of

minimum size of 60×30 cm with a white background and having the message in English and

one Indian language as applicable in black colour that—

(i) tobacco smoking is harmful to your health and the health of non-smokers; and

(ii) entry of person below the age of eighteen years is prohibited.”.

[F. No. P-16011/04/2016-PH-I]

ARUN KUMAR JHA, Economic Adviser

Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,

Sub-section (i), vide number G.S.R. 417(E), dated the 30th May, 2008 and subsequently

amended vide number G.S.R. 680(E), dated the 15th September 2009.

P.R. 60

SC - 20

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DzÉÃ±Á£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,

ºÉZï. gÁeïPÀÄªÀiÁgï

¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ

¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð (¥Àæ),

¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼À E¯ÁSÉ.

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

ªÀÄÄzÀæPÀgÀÄ ºÁUÀÆ ¥ÀæPÁ±ÀPÀgÀÄ:- ¸ÀAPÀ®£Á¢üPÁjUÀ¼ÀÄ, PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, ¸ÀPÁðj PÉÃAzÀæ ªÀÄÄzÀæuÁ®AiÀÄ, ¨ÉAUÀ¼ÀÆgÀÄ-59.