1679

Panaji, 16th November, 2017 (Kartika 25, 1939)

SERIES I No. 33

Reg. No. G-2/RNP/GOA/32/2015-2017

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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:

Suggestions are welcomed on e-mail: dir–[email protected]

“3456 — Civil Supplies;

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.

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.

NOTE

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.

INDEX

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 33

16TH NOVEMBER, 2017

1680

Notification

DCS/ENF/C.O./FS-EO&EOS/17-18/304

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, 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, 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

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.

————

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, 2017

1681

1. 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 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 Secretary

(Industries).

Porvorim,14th November, 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

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

1682

THE SCHEDULE

(See sections 2 and 3)

No. of

Vote

Services and purposes

Sums not exceeding

Voted by

Parliament

Charged on the

Consolidated

Fund

Total

Rs.

General Superintendence and Services on

Railways .................................................................................

....

38,47,888

38,47,88

Repairs and Maintenannce of Permanent way and

Works .......................................................................................

...

86,69,734

Repairs and Maintenance of Motive Power ...............

67,30,10,224

4,76,961

67,34,87,185

Repairs and Maintenance of Carriages and

Wagons ..................................................................................

97,88,53,706

6,71,243

97,95,24,949

Repairs and Maintenance of Plant and

Equipment.............................................................................

...

5,42,416

Operating Expenses—Rolling Stock and

Equipment............................................................................. 110,75,35,038

39,96,570

111,15,31,608

Operating Expenses—Traffic..........................................

...

3,05,87,329

Operating Expenses—Fuel ............................................. 683,95,55,988

17,53,83,182

701,49,39,170

Staff Welfare and Amenities ...........................................

...

2,67,456

Provident Fund, Pension and Other Retirement

Benefits................................................................................... 732,76,13,946

19,17,139

732,95,31,085

Dividend to General Revenues, Repayment of

loans taken from General Revenues and

Amortisation of Over-Capitalisation .......................... 168,79,61,789

...

168,79,61,789

Assets—Acquisition, Construction and

Replacement—

Capital .................................................................................... 837,72,87,300

12,16,02,752

849,88,90,052

Railway Funds ......................................................................

...

92,84,089

Total: 2699,18,17,991

35,72,46,759

2734,90,64,750

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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 33

16TH NOVEMBER, 2017

1683

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, 2017

1684

THE INTEGRATED GOODS AND SERVICES

TAX ACT, 2017

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

service, 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;

(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;

52 of 1962.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 33

16TH NOVEMBER, 2017

1685

(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;

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;

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

1686

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,

2005;

(20) “Special Economic Zone

developer” shall have the same

meaning as assigned to it in clause

(g) of section 2 of the Special

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 Services 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

28 of 2005.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 33

16TH NOVEMBER, 2017

1687

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:

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.

(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

necessary or expedient so to do for the

51 of 1975.

52 of 1962.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 33

16TH NOVEMBER, 2017

1688

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 every such

Explanation shall have effect as if it had

always been the part 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

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

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;

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

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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;

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) exported 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.

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(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 carrying 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

immovable property for organising any

marriage or reception or matters related

thereto, official, social, cultural, religious or

business function including services

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 services 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,

sporting,

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,

sporting, 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;

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(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 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 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

supply

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;

telecommunication, internet service and

direct to home television services 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

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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 services, 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 statutory 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

services 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 imported into India for

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repairs and are exported after 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, artistic, sporting, 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) services supplied by a banking

company, or a financial institution, or a non-

banking financial company, to account

holders;

(b) intermediary services;

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;

have the same meaning as

assigned to it in clause (c) of

section 45-I of the Reserve Bank

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

2 of 1934.

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(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 services 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 departure 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-

contradictory 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;

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 country 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

intermediary taking part in the supply

clearly identifies the service in question and

its supplier in non-taxable territory;

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(b) the intermediary 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;

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

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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 services or both where the

registered person is not eligible for input tax

credit;

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 import 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 import of goods or

services or both where the registered

person is not eligible for input tax credit;

(f) in respect of import 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 proportion 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

apportionment 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

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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;

(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;

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

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

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;

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(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

services 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.

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23. 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.— Every 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

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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 necessary 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.