Reg. No. G-2/RNP/GOA/32/2015-2017
RNI No. GOAENG/2002/6410
Panaji, 16th November, 2017 (Kartika 25, 1939) SERIES I No. 33 PUBLISHED BY AUTHORITY
NOTE
There is one Extraordinary issue to the Official Gazette, Series I No. 32 dated 09-11-2017 namely:— Extraordinary dated 14-11-2017 from pages 1643 to 1678 from Department of Finance (R & C), Notifications regarding Goa GST.
INDEX
Department Notification/Order Subject Pages
1. a. Civil Supplies & Consumer Ord.- DCS/EST/DRIVER- Revival of posts of Driver. 1679
Affairs -REV/2017-18/323 kerosene oil Director & ex off. Jt. Secy b. —do— Not.- DCS/ENF/C.O./FS- The Removal of Licensing Requirements, 1680
-EO & EOS/17-18/304 Stock Limits and Movement Restrictions on Specified Foodstuffs (Fourth Amendment) Order, 2017.
c. —do— Not.- DCS/ENF/C.O/FS/ The Removal of Licensing Requirements, 1680
17-18/312 Stock Limits and Movement Restrictions on Specified Foodstuffs (Third Amendment) Order, 2017.
2. Industries Not.- 3/40/2003-IND Extension of validity period of Self 1681 Under Secretary (Pt.II)/308 Employed scheme.
3. a. Law & Judiciary Not.- 10/8/2017-LA/183 (h) The Appropriation (Railways) Act, 2017. 1681
Legal Affairs Division
Dir. & ex off. Joint Secy. b. —do— Not.- 10/8/2017-LA/183 (m) The Integrated Goods and Services 1683
Tax Act, 2017.
"3456 — Civil Supplies;
GOVERNMENT OF GOA
Department of Civil Supplies & Consumer Affairs — Order
DCS/EST/DRIVER-REV/2017-18/323
Sanction of the Government is hereby accorded for revival of 3 temporary posts of Driver created vide Order No. DCS/EST/ /Creation of posts/2013-14/141 dated 03-09-2013 in the Pay Scale Rs. 5200- -20200+Grade Pay of Rs. 1900/- in the Department of Civil Supplies and Consumer Affairs, Panaji-Goa with immediate effect.
The expenditure towards revival of above posts shall be debited to following Budget Head:
00 — ;
001 — Direction and Administration;
01 — Civil Supplies Department
(Non Plan);
01 — Salaries".
"2408 — Food, Storage and Warehousing;
01 — Food;
001 — Direction and Administration;
01 — Civil Supplies Department (Non
Plan)".
This revival order is issued with the concurrence of Finance Department vide U. O. No. 1400042315 dated 16-10-2017.
By order and in the name of the Governor
of Goa.
Mahesh V. Corjuenkar, Director & ex officio
Joint Secretary (CS&CA).
Panaji, 7th November, 2017.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017Notification
DCS/ENF/C.O./FS-EO&EOS/17-18/304 word "30th September, 2018" shall be substituted.
[F. No. S-10/2/2017-ECR&E] P. V. RAMA SASTRY, Jt. Secy.
Note: The principal order was published in the Gazette of India. Extraordinary, Part II, Section 3. Sub-section (i), vide number G.S.R. 929 (E), dated the 29th September, 2016 and was subsequently amended vide numbers S.O. 3341 (E), dated the 27th October, 2016, S.O. 1288 (E), dated the 25th April, 2017, S.O. 1600(E), dated the 17th May, 2017 and S.O. 2785 (E), dated the 25th August, 2017.
————
Order bearing No. S. O. 3136 (E) dated 27th September, 2017 published in Part II Section 3, sub-section (ii) of the Gazette of India (Extraordinary) dated 27th September, 2017 issued by Ministry of Consumer Affairs, Food and Public Distribution, Depar tment of Consumer Affairs, New Delhi making the Order to amend the "The Removal of Licensing Requirement, Stock Limits and Movement Restriction on Specified Foodstuff Order, 2016", is hereby republished for general information of the Public.
Mahesh V. Corjuenkar, Director & ex officio
Joint Secretary (CS&CA).
Panaji, 7th November, 2017.
————
MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION
(Department of Consumer Affairs)
Order
New Delhi, the 27th September, 2017
S.O. 3136 (E).— In exercise of the powers conferred by section 3 of the Essential Commodities Act, 1955 (10 of 1955), the Central Government hereby makes the following order to further amend the Removal of Licensing Requirements, Stock Limits and Movement Restriction on Specified Foodstuffs Order, 2016, namely:—
1. (1) This order may be called the Removal of Licensing Requirements, Stock Limits and Movement Restrictions on Specified Foodstuffs (Fourth Amendment) Order, 2017.
(2) It shall come into force on the 1st day of
October, 2017.
2. In the Removal of Licensing Require- ments, Stock Limits and Movement Restrictions on Specified Foodstuffs Order, 2016, in clause 3, in sub-clause (2), in item (iii), for the figures, letters and word "30th September, 2017", the figures, letters and
Notification
DCS/ENF/C.O/FS/17-18/312
Order bearing No. S. O. 2785 (E) dated 25th August, 2017 published in Part II Section 3, sub-section (ii) of the Gazette of India (Extraordinary) dated 25th August, 2017 issued by Ministry of Consumer Affairs, Food and Public Distribution, Department of Consumer Affairs, New Delhi making the Order to amend the "The Removal of Licensing Requirement, Stock Limits and Movement Restriction on Specified Foodstuff Order, 2016", is hereby republished for general information of the Public.
Mahesh V. Corjuenkar, Director & ex officio
Joint Secretary (CS&CA).
Panaji, 8th November, 2017.
————
MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION
(Department of Consumer Affairs)
Order
New Delhi, the 25th August, 2017
S.O. 2785 (E).— In exercise of the powers conferred by section 3 of the Essential Commodities Act, 1955 (10 of 1955), the Central Government hereby makes the following order further to amend the Removal of Licensing Requirements, Stock Limits and Movement Restriction on Specified Foodstuffs Order, 2016, namely:—
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 20171. Short title and commencement.— (1) This order may be called the Removal of Licensing Requirements, Stock Limits and Movement Restrictions on Specified Foodstuffs (Third Amendment) Order, 2017.
(2) It shall come into force on the date of its
publication in the Official Gazette.
2. In the Removal of Licensing Require- ments, Stock Limits and Movement Restrictions on Specified Foodstuffs Order, 2016, in clause 3, in sub-clause (2), after the item (iii), the following item shall be inserted, namely:—
"(iv) Onion, for a period up to the 31st
October, 2017.".
[F. No. S-10/3/2017-ECR & E] P. V. RAMA SASTRY, Jt. Secy.
Note: The principal order was published in the Gazette of India. Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 929 (E), dated the 29th September, 2016 and was subsequently amended vide numbers S.O. 3341 (E), dated the 27th October, 2016, S.O. 1288 (E), dated the 25th April, 2017 and S.O. 1600(E), dated the 17th May, 2017.
Department of Law & Judiciary
Legal Affairs Division
— Notification
10/8/2017-LA/183 (h)
The Appropriation (Railways) Act, 2017
(Central Act No. 8 of 2017), which has been
passed by Parliament and assented to by the
President on 31-03-2017 and published in the
Gazette of India, Extraordinary, Part II, Section
1, dated 31-03-2017, is hereby published for
the general information of the public.
Julio Barbosa Noronha, Joint Secretary
(Law).
Porvorim,16th October, 2017.
—
THE APPROPRIATION (RAILWAYS) ACT, 2017
————
Department of Industries
— Notification
3/40/2003-IND (Pt.II)/308
The above Notification have been published in the Official Gazette, Series I No. 30 dated 23-10-2015.
Read: Notification No. 3/40/2003-IND (Pt. II) dated 14-10-2015 regarding "Goa State 25% Subsidy for Self Employed Scheme, 2015".
The validity period of the above cited
Notification is extended up to 31-03-2019.
This issues with the concurrence of the Finance (Expenditure) Department vide their U. O. No. 1400038778 dated 13-10-2017.
By order and in the name of the
Governor of Goa.
Georgina Saldanha, Under Secretar y
(Industries).
Porvorim,14th November, 2017.
AN
ACT
To provide for the authorisation of
appropriation of moneys out of the
Consolidated Fund of India to meet the
amounts spent on certain services for the
purposes of Railways during the financial
year ended on the 31st day of March, 2014
in excess of the amounts granted for those
services and for that year.
Be it enacted by Parliament in the Sixty-
eighth Year of the Republic of India as
follows:—
1. Short title.— This Act may be called the
Appropriation (Railways) Act, 2017.
2. Issue of Rs. 2734,90,64,750/- out of the
Consolidated Fund of India, to meet certain
expenditure for the financial year ended on the
31st day of March, 2014.— From and out of OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 the Consolidated Fund of India, the sums specified in column 3 of the Schedule amounting in the aggregate to the sum of two thousand seven hundred thirty, four crore, ninety lakh, sixty- four thousand, seven hundred and fifty rupees shall be deemed to have been authorised to be paid and applied to meet the amounts spent for defraying the charges in respect of the services relating to Railways specified in column 2 of the Schedule during the financial year ended on the 31st day of March, 2014 in excess of the amounts granted for those services and for that year.
3. Appropriation.— The sums deemed to have been authorised to be paid and applied from and out of the Consolidated Fund of India by this Act shall be deemed to have been appropriated for the services and purposes expressed in the Schedule in relation to the financial year ended on the 31st day of March, 2014.
THE SCHEDULE
(See sections 2 and 3)
Sums not exceeding
Services and purposes
No. of Vote
Total
Voted by Parliament
Charged on the Consolidated Fund
1 2
3
Rs. Rs. Rs.
3 General Superintendence and Services on
Railways ................................................................................. .... 38,47,888 38,47,88 4 Repairs and Maintenannce of Permanent way and
Works ....................................................................................... ... 86,69,734 86,69,734 5 Repairs and Maintenance of Motive Power ............... 67,30,10,224 4,76,961 67,34,87,185 6 Repairs and Maintenance of Carriages and
Wagons .................................................................................. 97,88,53,706 6,71,243 97,95,24,949 7 Repairs and Maintenance of Plant and
Equipment ............................................................................. ... 5,42,416 5,42,416 8 Operating Expenses—Rolling Stock and
Equipment ............................................................................. 110,75,35,038 39,96,570 111,15,31,608 9 Operating Expenses—Traffic.......................................... ... 3,05,87,329 3,05,87,329 10 Operating Expenses—Fuel ............................................. 683,95,55,988 17,53,83,182 701,49,39,170 11 Staff Welfare and Amenities ........................................... ... 2,67,456 2,67,456
13 Provident Fund, Pension and Other Retirement
Benefits ................................................................................... 732,76,13,946 19,17,139 732,95,31,085 15 Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortisation of Over-Capitalisation .......................... 168,79,61,789 ... 168,79,61,789 16 Assets—Acquisition, Construction and
Replacement— Capital .................................................................................... 837,72,87,300 12,16,02,752 849,88,90,052 Railway Funds ...................................................................... ... 92,84,089 92,84,089
Total: 2699,18,17,991 35,72,46,759 2734,90,64,750 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 Notification
10/8/2017-LA/183 (m)
The Integrated Goods and Services Tax Act, 2017 (Central Act No. 13 of 2017), which has been passed by Parliament and assented to by the President on 12-04-2017 and published in the Gazette of India, Extraordinary, Part II, Section 1, dated 12-04-2017, is hereby published for the general information of the public.
Julio Barbosa Noronha, Joint Secretary (Law).
Porvorim, 16th October, 2017.
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
Arrangement of Clauses
CHAPTER I
Preliminary
Clauses
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
Administration
3. Appointment of officers.
4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
CHAPTER III
Levy and Collection of Tax
5. Levy and collection.
6. Power to grant exemption from tax.
CHAPTER IV
Determination of Nature of Supply
7. Inter-State supply.
8. Intra-State supply.
9. Supplies in territorial waters.
CHAPTER V Place of Supply of Goods or Services or Both
10. Place of supply of goods other than supply of goods imported into, or exported from India.
11. Place of supply of goods imported into, or
exported from India.
12. Place of supply of services where location
of supplier and recipient is in India.
13. Place of supply of services where location
of supplier or location of recipient is
outside India.
14. Special provision for payment of tax by a
supplier of online information and
database access or retrieval services.
CHAPTER VI
Refund of Integrated Tax to International Tourist
15. Refund of integrated tax paid on supply
of goods to tourist leaving India.
CHAPTER VII
Zero Rated Supply
16. Zero rated supply.
CHAPTER VIII
Apportionment of Tax and Settlement of Funds
17. Apportionment of tax and settlement of
funds.
18. Transfer of input tax credit.
19. Tax wrongfully collected and paid to
Central Government or State Government.
CHAPTER IX
Miscellaneous
20. Application of provisions of Central Goods
and Services Tax Act.
21. Import of services made on or after the
appointed day.
22. Power to make rules.
23. Power to make regulations.
24. Laying of rules, regulations and
notifications.
25. Removal of difficulties.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
AN
ACT
to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—
CHAPTER I
Preliminary
1. Short title, extent and commencement.— (1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India
except the State of Jammu and Kashmir.
(3) 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. Definitions.— In this Act, unless the
context otherwise requires,—
(1) "Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017;
(2) "central tax" means the tax levied and collected under the Central Goods and Services Tax Act;
(3) "continuous journey" means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of ser vice, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued.
Explanation— For the purposes of this clause, the term "stopover" means a place where a passenger can disembark either to transfer to another conveyance or break his journey for a certain period in order to resume it at a later point of time;
(4) "customs frontiers of India" means the limits of a customs area as defined in section 2 of the Customs Act, 1962;
52 of 1962.
(5) "export of goods" with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;
(6) "export of services" means the supply
of any service when,—
(i) the supplier of service is located in
India;
(ii) the recipient of service is located
outside India;
(iii) the place of supply of service is
outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation I in section 8;
(7) "fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services or to receive and use services for its own needs;
(8) "Goods and Services Tax (Compensation to States) Act" means the Goods and Services Tax (Compensation to States) Act, 2017;
(9) "Government" means the Central
Government;
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017(10) "import of goods" with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India;
(11) "import of services" means the supply
of any service, where—
(i) the supplier of service is located
outside India;
(ii) the recipient of service is located in
India; and
(iii) the place of supply of service is in
India;
(12) "integrated tax" means the integrated goods and services tax levied under this Act;
(13) "intermediary " means a broker, an
agent or any other person, by whatever name
called, who arranges or facilitates the supply
of goods or services or both, or securities,
between two or more persons, but does not
include a person who supplies such goods or
services or both or securities on his own
account;
(14) "location of the recipient of services"
means,—
(a) where a supply is received at a place of business for which the registration has
been obtained, the location of such place of
business;
(b) where a supply is received at a place
other than the place of business for which registration has been obtained (a fixed
establishment elsewhere), the location of such fixed establishment;
(c) where a supply is received at more
than one establishment, whether the place of business or fixed establishment, the
location of the establishment most directly concerned with the receipt of the supply;
and
(d) in absence of such places, the location of the usual place of residence of the recipient;
(15) "location of the supplier of services"
means,—
(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of residence of the supplier;
(16) "non-taxable online recipient" means any Government, local authority, governmental authority, an individual or any other person not registered and receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory.
Explanation.— For the purposes of this clause, the expression "governmental authority" means an authority or a board or any other body,—
(i) set up by an Act of Parliament or a State
Legislature; or
(ii) established by any Government,
with ninety per cent. or more participation
by way of equity or control, to carry out any
function entrusted to a municipality under
article 243W of the Constitution;
(17) "online information and database
access or retrieval services" means services
whose delivery is mediated by information OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 technology over the internet or an electronic
network and the nature of which renders their
supply essentially automated and involving
minimal human intervention and impossible
to ensure in the absence of information
technology and includes electronic services
such as,—
(i) advertising on the internet;
(ii) providing cloud services;
(iii) provision of e-books, movie, music,
software and other intangibles through
telecommunication networks or internet;
(iv) providing data or information,
retrievable or otherwise, to any person in
electronic form through a computer
network;
(v) online supplies of digital content (movies, television shows, music and the like);
(vi) digital data storage; and
(vii) online gaming;
(18) "output tax", in relation to a taxable
person, means the integrated tax chargeable
under this Act on taxable supply of goods or
services or both made by him or by his agent
but excludes tax payable by him on reverse
charge basis;
(19) "Special Economic Zone"
shall have the same meaning as
assigned to it in clause (za) of section
2 of the Special Economic Zones Act,
28 of 2005. 2005;
(20) "Special Economic Zone
developer" shall have the same
meaning as assigned to it in clause
(g) of section 2 of the Special
28 of 2005.
Economic Zones Act, 2005 and
includes an Authority as defined in
clause (d) and a Co-Developer as
defined in clause (f) of section 2 of
the said Act;
(21) "supply" shall have the same meaning
as assigned to it in section 7 of the Central
Goods and Services Tax Act;
(22) "taxable territory" means the territory
to which the provisions of this Act apply;
(23) "zero-rated supply " shall have the
meaning assigned to it in section 16;
(24) words and expressions used and not
defined in this Act but defined in the Central
Goods and Ser vices Tax Act, the Union
Territory Goods and Services Tax Act and the
Goods and Services Tax (Compensation to
States) Act shall have the same meaning as
assigned to them in those Acts;
(25) any reference in this Act to a law which
is not in force in the State of Jammu and
Kashmir, shall, in relation to that State be
construed as a reference to the corresponding
law, if any, in force in that State.
CHAPTER II
Administration
3. Appointment of officers.— The Board may
appoint such central tax officers as it thinks fit
for exercising the powers under this Act.
4. Authorisation of officers of State tax or
Union territory tax as proper officer in certain
circumstances.—Without prejudice to the
provisions of this Act, the officers appointed
under the State Goods and Services Tax Act
or the Union Territory Goods and Services Tax
Act are authorised to be the proper officers
for the purposes of this Act, subject to such
exceptions and conditions as the Government
shall, on the recommendations of the Council, by notification, specify.
CHAPTER III
Levy and Collection of Tax
5. Levy and Collection.— (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person:
51 of 1975.
Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962. 52 of 1962.
(2) The integrated tax on the supply of
petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas
and aviation turbine fuel shall be levied with
effect from such date as may be notified by
the Government on the recommendations of
the Council.
(3) The Government may, on the
recommendations of the Council, by
notification, specify categories of supply of
goods or services or both, the tax on which
shall be paid on reverse charge basis by the
recipient of such goods or services or both and
all the provisions of this Act shall apply to such
recipient as if he is the person liable for paying
the tax in relation to the supply of such goods
or services or both.
(4) The integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
(5) The Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for
the purpose of paying tax and such person shall be liable to pay tax.
6. Power to grant exemption from tax.— (1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council,
by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such
notification.
(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Government may, if it considers necessar y or expedient so to do for the OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 purpose of clarifying the scope or applicability
of any notification issued under sub-section
(1) or order issued under sub-section (2),
insert an Explanation in such notification or
order, as the case may be, by notification at
any time within one year of issue of the
notification under sub-section (1) or order
under sub-section (2), and ever y such
Explanation shall have effect as if it had
always been the par t of the first such
notification or order, as the case may be.
Explanation.— For the purposes of this
section, where an exemption in respect of any
goods or services or both from the whole or
part of the tax leviable thereon has been
granted absolutely, the registered person
supplying such goods or services or both shall
not collect the tax, in excess of the effective
rate, on such supply of goods or services or
both.
CHAPTER IV
Determination of Nature of Supply
7. Inter-State supply.— (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in—
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory,
shall be treated as a supply of goods in the
course of inter-State trade or commerce.
(2) Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or commerce.
(3) Subject to the provisions of section 12, supply of services, where the location of the supplier and the place of supply are in—
(a) two different States;
(b) two different Union territories; or
(c) a State and a Union territory, shall be treated as a supply of services in
the course of inter-State trade or commerce.
(4) Supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-State trade or commerce.
(5) Supply of goods or services or both,—
(a) when the supplier is located in India
and the place of supply is outside India;
(b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or
(c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,
shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.
8. Inter-State supply.— (1) Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply:
Provided that the following supply of goods shall not be treated as intra-State supply, namely:—
(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;
(ii) goods imported into the territory of India till they cross the customs frontiers of India; or
(iii) supplies made to a tourist referred to
in section 15.
(2) Subject to the provisions of section 12, supply of services where the location of the supplier and the place of supply of services are in the same State or same Union territory shall be treated as intra-State supply:
Provided that the intra-State supply of services shall not include supply of services OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 to or by a Special Economic Zone developer or a Special Economic Zone unit.
Explanation 1.— For the purposes of this
Act, where a person has,—
(i) an establishment in India and any
other establishment outside India;
(ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or
(iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory,
then such establishments shall be treated
as establishments of distinct persons.
Explanation 2.— A person carrying on a business through a branch or an agency or a representational office in any territory shall be treated as having an establishment in that territory.
9. Supplies in territorial waters.— Notwithstanding anything contained in this Act,—
(a) where the location of the supplier is in the territorial waters, the location of such supplier; or
(b) where the place of supply is in the territorial waters, the place of supply, shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located.
CHAPTER V
Place of Supply of Goods or Services or Both
10. Place of supply of goods other than supply of goods imported into, or exported from India.— (1) The place of supply of goods, other than supply of goods imported into, or exported from India, shall be as under,—
(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;
(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has receive the goods and the place of supply of such goods shall be the principal place of business of such person;
(c) where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient;
(d) where the goods are assembled or installed at site, the place of supply she be the place of such installation or assembly;
(e) where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board.
(2) Where the place of supply of goods cannot be determined, the place of supply shall be determined in such manner as may be prescribed.
11. Place of supply of goods imported into, or exported from India.— The place of supply of goods,—
(a) imported into India shall be the
location of the importer;
(b) expor ted from India shall be the
location outside India.
12. Place of supply of services where location of supplier and recipient is in India.— (1) The provisions of this section shall apply to determine the place of supply of services where the location of supplier of services and the location of the recipient services is in India.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017(2) The place of supply of services, except the services specified in sub-sections (3) to (14),—
(a) made to a registered person shall be
the location of such person;
(b) made to any person other than a
registered person shall be,—
(i) the location of the recipient where
the address on record exists; and
(ii) the location of the supplier of
services in other cases.
(3) The place of supply of services,—
(a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carr ying out or co-ordination of construction work; or
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or
(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including ser vices provided in relation to such function at such property; or
(d) any services ancillary to the services
referred to in clauses (a), (b) and (c),
shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located:
Provided that if the location of the immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient.
Explanation.— Where the immovable property or boat or vessel is located in more than one State or Union territory, the supply
of services shall be treated as made in each of
the respective States or Union territories, in
proportion to the value for services separately
collected or determined in terms of the
contract or agreement entered into in this
regard or, in the absence of such contract or
agreement on such other basis as may be
prescribed.
(4) The place of supply of restaurant and catering services, personal grooming, fitness, beauty treatment, health service including cosmetic and plastic surgery shall be the location where the ser vices are actually performed.
(5) The place of supply of services in relation
to training and performance appraisal to,—
(a) a registered person, shall be the
location of such person;
(b) a person other than a registered person, shall be the location where the services are actually performed.
(6) The place of supply of services provided
by way of admission to a cultural, artistic,
spor ting, scientific, educational,
entertainment event or amusement park or
any other place and services ancillary thereto,
shall be the place where the event is actually
held or where the park or such other place is located.
(7) The place of supply of services provided
by way of,—
(a) organisation of a cultural, artistic,
spor ting, scientific, educational or
entertainment event including supply of
services in relation to a conference, fair,
exhibition, celebration or similar events; or
(b) services ancillary to organisation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events,—
(i) to a registered person, shall be the
location of such person;
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017(ii) to a person other than a registered person, shall be the place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the recipient.
Explanation.— Where the event is held in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such event, the place of supply of such services shall be taken as being in each of the respective States or Union territories in propor tion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
(8) The place of supply of services by way of transportation of goods, including by mail or courier to,—
(a) a registered person, shall be the
location of such person;
(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.
(9) The place of supply of passenger
transportation service to,—
(a) a registered person, shall be the
location of such person;
(b) a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey:
Provided that where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage, the place of supply of such service shall be determined in accordance with the provisions of sub- section (2).
Explanation.— For the purposes of this sub-section, the return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time.
(10) The place of supply of services on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, shall be the location of the first scheduled point of departure of that conveyance for the journey.
(11) The place of supply of telecommunication services including data transfer, broadcasting, cable and direct to home television services to any person shall,—
(a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services;
(b) in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on the record of the supplier of services;
(c) in cases where mobile connection for telecommunication, internet service and direct to home television ser vices are provided on pre-payment basis through a voucher or any other means,—
(i) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or
(ii) by any person to the final subscriber, be the location where such pre-payment is received or such vouchers are sold;
(d) in other cases, be the address of the recipient as per the records of the supplier of services and where such address is not available, the place of supply shall be location of the supplier of services:
Provided that where the address of the recipient as per the records of the supplier OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 of services is not available, the place of supply shall be location of the supplier of services:
Provided further that if such pre-paid service is availed or the recharge is made through internet banking or other electronic mode of payment, the location of the recipient of services on the record of the supplier of services shall be the place of supply of such services.
Explanation.— Where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of services relating to such circuit, the place of supply of such services shall be taken as being in each of the respective States or Union territories in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
(12) The place of supply of banking and other financial ser vices, including stock broking services to any person shall be the location of the recipient of services on the records of the supplier of services:
Provided that if the location of recipient of services is not on the records of the supplier, the place of supply shall be the location of the supplier of services.
(13) The place of supply of insurance
services shall,—
(a) to a registered person, be the location
of such person;
(b) to a person other than a registered person, be the location of the recipient of services on the records of the supplier of services.
(14) The place of supply of advertisement services to the Central Government, a State Government, a statutor y body or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories and the value of such supplies specific to each State or Union
territory shall be in proportion to the amount
attributable to services provided by way of
dissemination in the respective States or Union
territories as may be determined in terms of
the contract or agreement entered into in this
regard or, in the absence of such contract or
agreement, on such other basis as may be
prescribed.
13. Place of supply of services where location of supplier or location of recipient is outside India.— (1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India.
(2) The place of supply of services except the services specified in sub-sections (3) to (13) shall be the location of the recipient of services:
Provided that where the location of the
recipient of services is not available in the
ordinary course of business, the place of supply
shall be the location of the supplier of services.
(3) The place of supply of the following ser vices shall be the location where the services are actually performed, namely:—
(a) services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services:
Provided that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services:
Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily impor ted into India for OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 repairs and are exported af ter repairs without being put to any other use in India, than that which is required for such repairs;
(b) services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.
(4) The place of supply of services supplied directly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, shall be the place where the immovable property is located or intended to be located.
(5) The place of supply of services supplied by way of admission to, or organisation of a cultural, ar tistic, spor ting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held.
(6) Where any services referred to in sub- section (3) or sub-section (4) or sub-section (5) is supplied at more than one location, including a location in the taxable territory, its place of supply shall be the location in the taxable territory.
(7) Where the services referred to in sub- section (3) or sub-section (4) or sub-section (5) are supplied in more than one State or Union territory, the place of supply of such services shall be taken as being in each of the respective States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed.
(8) The place of supply of the following services shall be the location of the supplier of services, namely:—
(a) ser vices supplied by a banking company, or a financial institution, or a non- banking financial company, to account holders;
(b) intermediary services;
(c) services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month.
Explanation.— For the purposes of this
sub-section, the expression,—
(a) "account" means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account;
(b) "banking company" shall
have the same meaning as
assigned to it under clause (a)
of section 45A of the Reserve
Bank of India Act, 1934;
2 of 1934.
(c) "financial institution" shall
have the same meaning as
assigned to it in clause (c) of
section 45-I of the Reserve Bank
2 of 1934.
of India Act, 1934;
(d) "non-banking financial company"
means,—
(i) a financial institution which is a
company;
(ii) a non-banking institution which is a company and which has as its principal business the receiving of deposits, under any scheme or arrangement or in any other manner, or lending in any manner; or OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 (iii) such other non-banking institution or class of such institutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notification in the Official Gazette, specify.
(9) The place of supply of ser vices of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods.
(10) The place of supply in respect of passenger transportation services shall be the place where the passenger embarks on the conveyance for a continuous journey.
(11) The place of supply of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of depar ture of that conveyance for the journey.
(12) The place of supply of online information and database access or retrieval services shall be the location of the recipient of services.
Explanation.— For the purposes of this sub- section, person receiving such services shall be deemed to be located in the taxable territory, if any two of the following non- contradictor y conditions are satisfied, namely:—
(a) the location of address presented by the recipient of services through internet is in the taxable territory;
(b) the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory;
(c) the billing address of the recipient of
services is in the taxable territory;
(d) the internet protocol address of the device used by the recipient of services is in the taxable territory;
(e) the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory;
(f) the countr y code of the subscriber identity module card used by the recipient of services is of taxable territory;
(g) the location of the fixed land line through which the service is received by the recipient is in the taxable territory.
(13) In order to prevent double taxation or
non-taxation of the supply of a service, or for
the uniform application of rules, the
Government shall have the power to notify any
description of services or circumstances in
which the place of supply shall be the place
of effective use and enjoyment of a service.
14. Special provision for payment of tax by
a supplier of online information and database
access or retrieval services.— (1) On supply of
online information and database access or
retrieval services by any person located in a
non-taxable territory and received by a non-
taxable online recipient, the supplier of
services located in a non-taxable territory shall
be the person liable for paying integrated tax
on such supply of services:
Provided that in the case of supply of online
information and database access or retrieval
services by any person located in a non-
taxable territory and received by a non-
taxable online recipient, an intermediary
located in the non-taxable territory, who
arranges or facilitates the supply of such
services, shall be deemed to be the recipient
of such services from the supplier of services
in non-taxable territory and supplying such
services to the non-taxable online recipient
except when such intermediary satisfies the
following conditions, namely:—
(a) the invoice or customer's bill or receipt issued or made available by such intermediar y taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory;
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017(b) the intermediar y involved in the supply does not authorise the charge to the customer or take part in its charge which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services;
(c) the intermediary involved in the
supply does not authorise delivery; and
(d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services.
(2) The supplier of online information and database access or retrieval services referred to in sub-section (1) shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme to be notified by the Government:
Provided that any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay integrated tax on behalf of the supplier:
Provided further that if such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he may appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.
CHAPTER VI
Refund of Integrated Tax to International Tourist
15. Refund of integrated tax paid on supply of goods to tourist leaving India.— The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed.
Explanation— For the purposes of this section, the term "tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
CHAPTER VII
Zero Rated Supply
16. Zero Rated Supply.— (1) "zero rated supply" means any of the following supplies of goods or services or both, namely:—
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
(2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply.
(3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:—
(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied,
in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder.
CHAPTER VIII
Apportionment of Tax and Settlement of Funds
17. Apportionment of tax and settlement of funds.— (1) Out of the integrated tax paid to the Central Government,—
(a) in respect of inter-State supply of goods or services or both to an unregistered OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 person or to a registered person paying tax under section 10 of the Central Goods and Services Tax Act;
(b) in respect of inter-State supply of goods or ser vices or both where the registered person is not eligible for input tax credit;
(c) in respect of inter-State supply of goods or services or both made in a financial year to a registered person, where he does not avail of the input tax credit within the specified period and thus remains in the integrated tax account after expiry of the due date for furnishing of annual return for such year in which the supply was made;
(d) in respect of impor t of goods or services or both by an unregistered person or by a registered person paying tax under section 10 of the Central Goods and Service Tax Act;
(e) in respect of impor t of goods or services or both where the registered person is not eligible for input tax credit;
(f) in respect of impor t of goods or services or both made in a financial year a registered person, where he does not avail of the said credit within the specific period and thus remains in the integrated tax account after expiry of the due date for furnishing of annual return for such year in which the supply was received,
the amount of tax calculated at the rate equivalent to the central tax on similar intra- State supply shall be apportioned to the Central Government.
(2) The balance amount of integrated tax remaining in the integrated tax account in respect of the supply for which an apportionment to the Central Government has been done under sub-section (1) shall be apportioned to the,—
(a) State where such supply takes place;
and
(b) Central Government where such
supply takes place in a Union territory:
Provided that where the place of such
supply made by any taxable person cannot be determined separately, the said balance
amount shall be apportioned to,—
(a) each of the States; and
(b) Central Government in relation to
Union territories,
in proportion to the total supplies made by
such taxable person to each of such States or Union territories, as the case may be, in a
financial year:
Provided further that where the taxable person making such supplies is not
identifiable, the said balance amount shall be apportioned to all States and the Central
Government propor tion to the amount collected as State tax or, as the case may be, Union territory tax, by the respective State or, as the case may be, by the Central Government during the immediately preceding financial year.
(3) The provisions of sub-sections (1) and
(2) relating to apportionment of integrate tax shall, mutatis mutandis, apply to the appor tionment of interest, penalty and compounding amount realised in connection with the tax so apportioned.
(4) Where an amount has been apportioned
to the Central Government or a State Government under sub-section (1) or sub- section (2) or sub-section (3), the amount collected as integrated tax shall stand reduced by an amount equal to the amount so apportioned all the Central Government shall
transfer to the central tax account or Union territory tax account, an amount equal to the respective amounts apportioned to the Central Government shall transfer to the State tax account of the respective States an amount equal to the amount apportioned to that State,
in such manner and within such time as may prescribed.
(5) Any integrated tax apportioned to a State or, as the case may be, to the Central OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017 Government on account of a Union territory, if subsequently found to be refundable to any person and refunded to such person, shall be reduced from the amount to be apportioned under this section, to such State, or Central Government on account of such Union territory, in such manner and within such time as may be prescribed.
18. Transfer of input tax credit.— On utilisation of credit of integrated tax availed under this Act for payment of,—
(a) central tax in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the central tax account in such manner and within such time as may be prescribed;
a taxable person, means the State or Union territory where he is registered or is liable to be registered under the provisions of the Central Goods and Services Tax Act.
19. Tax wrongfully collected and paid to Central Government or State Government.— (1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply shall be granted refund of the amount of integrated tax so paid in such manner and subject to such conditions as may be prescribed.
(2) A registered person who has paid central tax and State tax or Union territory tax as the case may be, on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable.
CHAPTER IX
Miscellaneous
(b) Union territory tax in accordance with the provisions of section 9 of the Union Territory Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the Union territory tax account in such manner and within such time as may be prescribed;
(c) State tax in accordance with the provisions of the respective State Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and shall be apportioned to the appropriate State Government and the Central Government shall transfer the amount so apportioned to the account of the appropriate State Government in such manner and within such time as may be prescribed.
Explanation.— For the purposes of this Chapter, "appropriate State" in relation to 20. Application of provisions of Central Goods and Services Tax Act.— Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,—
(i) scope of supply;
(ii) composite supply and mixed supply;
(iii) time and value of supply;
(iv) input tax credit;
(v) registration;
(vi) tax invoice, credit and debit notes;
(vii) accounts and records;
(viii) returns, other than late fee;
(ix) payment of tax;
(x) tax deduction at source;
(xi) collection of tax at source;
(xii) assessment;
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 2017(xiii) refunds;
(xiv) audit;
(xv) inspection, search, seizure and
arrest;
(xvi) demands and recovery;
(xvii) liability to pay in certain cases;
(xviii) advance ruling;
(xix) appeals and revision;
(xx) presumption as to documents;
(xxi) offences and penalties;
(xxii) job work;
(xxiii) electronic commerce;
(xxiv) transitional provisions; and
(xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty,
shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relation to central tax as if they are enacted under this Act:
Provided that in the case of tax deducted at source, the deductor shall deduct tax at the rate of two per cent. from the payment made or credited to the supplier:
Provided further that in the case of tax collected at source, the operator shall collect tax at such rate not exceeding two per cent, as may be notified on the recommendations of the Council, of the net value of taxable supplies:
Provided also that for the purposes of this
Act, the value of a supply shall include any taxes, duties, cesses, fees and charges levied
under any law for the time being in force other than this Act, and the Goods and Services Tax
(Compensation to States) Act, if charged
separately by the supplier:
Provided also that in cases where the penalty is leviable under the Central Goods and Services Tax Act and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the penalty leviable under this Act shall be the sum total of the said penalties.
21. Import of services made on or after the appointed day.— Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of ser vices had been initiated before the appointed day:
Provided that if the tax on such import of services had been paid in full under the existing law, no tax shall be payable on such import under this Act:
Provided further that if the tax on such import of services had been paid in part under the existing law, the balance amount of tax shall be payable on such import under this Act.
Explanation.— For the purposes of this section, a transaction shall be deemed to have been initiated before the appointed day if either the invoice relating to such supply or payment, either in full or in part, has been received or made before the appointed day.
22. Power to make rules.— (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any of the matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be made by rules.
(3) The power to make rules conferred by this section shall include the power retrospective effect to the rules or any of them from a date not earlier than the date on the provisions of this Act come into force.
(4) Any rules made under sub-section (1) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 33 16TH NOVEMBER, 201723. Power to make regulations.— The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
24. Laying of rules, regulations and notifications.— Ever y rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be, after it is made or issued, 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 regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, 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 or regulation or notification, as the case may be.
25. Removal of difficulties.— (1) If any difficulty arises in giving effect to any provision of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessar y or expedient for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.
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