G-61.

THE TELANGANA GAZETTE

PART- I EXTRAORDINARY

PUBLISHED BY AUTHORITY

No.79-B]

HYDERABAD, TUESDAY, APRIL 9, 2019.

NOTIFICATIONS BY GOVERNMENT

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REVENUE DEPARTMENT

(CT.II)

LEVY OF STATE TAX ON INTRA-STATE SUPPLY OF GOODS OR SERVICES OR BOTH UNDER THE

TELANGANA GOODS AND SERVICES TAX ACT, 2017.

[G.O.Ms.No.44, Revenue (CT.II), 9^th April, 2019.]

NOTIFICATION No. 2/2019 - State Tax (Rate)

In exercise of the powers conferred by sub-section (1) of Section 9, sub-section (1) of Section 11, and

sub-section (1) of Section 16 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), (herein after

referred to as the “said Act”), the State Government on the recommendations of the Council and on being satisfied

that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of goods

or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding

entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table

below, namely:-

[ 1 ]

R.N.I. No. TELMUL/2016/73158.

[Price: `. 5-00.

HSE No. 1051/2017-19.

TABLE

First supplies of goods or services

or both up to an aggregate

turnover of fifty lakh rupees made

on or after the 1st day of April in

any financial year, by a registered

person

1. Supplies are made by a registered person,-

(i)

whose aggregate turnover in the preceding

financial year was fifty lakh rupees or below;

(ii)

who is not eligible to pay tax under sub-section

(1) of section 10 of the said Act;

(iii)

who is not engaged in making any supply which

is not leviable to tax under the said act;

(iv)

who is not engaged in making any inter-State

outward supply;

(v)

who is neither a casual taxable person nor a

non-resident taxable person;

(vi)

who is not engaged in making any supply

through an electronic commerce operator who

is required to collect tax at source under

section 52; and

Conditions

Description of supply

Rate

(Percent)

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

(vii)

who is not engaged in making supplies of the

goods, the description of which is specified in

column (3) of the Annexure below and falling

under the tariff item, sub-heading, heading or

Chapter, as the case may be, as specified in

the corresponding entry in column (2) of the

said annexure.

2. Where more than one registered persons are having the

same Permanent Account Number, issued under the Income

Tax Act, 1961 (43 of 1961), central tax on supplies by all

such registered persons is paid at the rate specified in column

(2) under this notification.

3. The registered person shall not collect any tax from the

recipient on supplies made by him nor shall he be entitled to

any credit of input tax.

4. The registered person shall issue, instead of tax invoice, a

bill of supply as referred to in clause (c) of sub-section (3) of

section 31 of the said Act with particulars as prescribed in

rule 49 of Central Goods and Services Tax Rules.

5. The registered person shall mention the following words at

the top of the bill of supply, namely:- ‘taxable person paying

tax in terms of notification No. 2/2019-Central Tax (Rate)

dated 07-03-2019, not eligible to collect tax on supplies’.

6. The registered person opting to pay central tax at the rate

of three percent under this notification shall be liable to pay

central tax at the rate of three percent on all outward supplies

specified in column (1) notwithstanding any other notification

issued under sub-section (1) of section 9 or under section 11

of said Act.

7. The registered person opting to pay central tax at the rate

of three percent under this notification shall be liable to pay

central tax on inward supplies on which he is liable to pay tax

under sub-section (3) or, as the case may be, under sub-section

(4) of section 9 of said Act at the applicable rates.

Explanation.- For the purposes of this notification, the

expression “first supplies of goods or services or both” shall,

for the purposes of determining eligibility of a person to pay

tax under this notification, include the supplies from the first

day of April of a financial year to the date from which he

becomes liable for registration under the said Act but for the

purpose of determination of tax payable under this notification

shall not include the supplies from the first day of April of

a financial year to the date from which he becomes liable for

registration under the Act.

April 9, 2019]

TELANGANA GAZETTE EXTRAORDINARY

ANNEXURE

Sl.

Tariff item, Sub-heading,

Description

No.

heading or Chapter

(1)

(2)

(3)

2105 00 00

Ice cream and other edible ice, whether or not

containing cocoa.

2106 90 20

Pan masala

All goods, i.e. Tobacco and manufactured tobacco

Substitutes

In computing aggregate turnover in order to determine eligibility of a registered person to pay central tax at

the rate of three percent under this notification, value of supply of exempt services by way of extending deposits,

loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken

into account.

Explanation. - For the purpose of this notification,-

(i)

“tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, sub-heading,

heading and chapters specified in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of

1975).

(ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (Act No.51 of

1975), including 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 notification.

This notification shall come into force on the 1^st day of April, 2019.

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Printed and Published by the Commissioner of Printing, Government of Telangana at Government Central Press, Chanchalguda, Hyderabad.

SOMESH KUMAR,

Principal Secretary to Government.