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CONTENTS

Bharat? 5
Preface to the Second Edition 7
Acknowledgments 9
About the Authors/Editors 10
About the Book 11
Key features of GST Law 1
Important Changes 5
  • Provisions of section 16(5) and 16(6) of the CGST Act relating to claim of input tax credit of the period from 1st July, 2017 to 31st March, 2021
 5
  • Department’s clarification on section 16(4) and 16(5)
 8
  • Waiver of interest and penalty
 9
  • Waiver of interest and penalty under section 128A
 11
  • Forms related to waiver of interest and penalty
 17
  • Waiver of interest and penalty
 18
  • Land mark judgement of SC on input tax credit on
 20
Highlights of Finance (No. 2) Act, 2024, dated 16-8-2024 21
  • Amendments in CGST Act
 21
  • Proposals in IGST Act
 24
  • Proposed Amendments in the GST (Compensation to States) Act
 24

Division I

CGST Act, 2017

Chapter 1: Preliminary

Section 1 Short title, extent, and commencement 25
Section 2 Definitions 25

Chapter 1: Preliminary Rules

Rule 1 Short title and Commencement 43
Rule 2 Definitions 43

Chapter 2: Administration

Section 3 Officers under this Act 44
Section 4 Appointment of officers 45
Section 5 Power of officers 45
Section 6 Cross utilisation of powers by CGST and SGST/UTGST officers 46

Chapter 3: Levy & Collection of Tax

Section 7 Scope of Supply i.e. transactions that shall be treated as supply for the purpose of this Act. 48
  • SCHEDULE I: Transaction without consideration to be treated as supply
 52
  • SCHEDULE II: Which specific transactions shall be treated as supply of goods
 55
  • SCHEDULE III: Transaction which neither are supply of goods, nor supply of service
 58
Section 8 How tax shall be charged on composite or mixed supply 62
Section 9 Levy and collection of Tax 66
Section 10 Composition Levy 75
Section 11 Exempt Supply 80
Section 11A Power not to recover tax, not levied, or short-levied as a result of general practice 81

Chapter 2: Composition Scheme Rules

Rule 3 Intimation for composition levy 82
Rule 4 Effective date for composition levy 84
Rule 5 Conditions for opting composition tax scheme 84
Rule 6 Validity and cancelation of composition scheme 85
Rule 7 Composition tax rate (Effective from 1-4-2020) 87
  • Form applicable to composition dealers
 88

Chapter 4: Time and Value of Supply

Section 12 Time of supply of goods i.e. when tax liability shall arise 89
Section 13 Time of supply of service i.e. when tax liability shall arise 92
Section 14 Time of supply in case of change in rate of tax 94
Section 15 Value of supply 95

Chapter 4: Value of Supply Rules

Rule 27 Value of supply, where money is not the sole consideration 100
Rule 28 Value of supply between distinct persons or related parties 101
Rule 29 Value of supply of goods between principal and agent 102
Rule 30 Value of supply based on cost price 103
Rule 31 Other method for determining the value of supply 103
Rule 31A Value of supply of lottery, betting, gambling and horse racing 103
Rule 31B Value of supply of online gaming including online money gaming 104
Rule 31C Value of supply in case of casino 104
Rule 32 Value of supply in case of certain services 105
Rule 32A Value of supply where Kerala Flood Cess is applicable 108
Rule 33 Value of supply of service in case of Pure Agent 108
Rule 34 Value of supply, where consideration is received in foreign currency 110
Rule 35 Value of supply inclusive of GST Tax 110

Chapter 5: Input Tax Credit

Section 16 Eligibility, conditions and time limit for claiming input tax credit 113
Section 17 Blocked input tax credit and apportionment of common input tax credit 123
Section 18 Availability of input tax credit in special circumstances 132
Section 19 Input tax credit in respect of goods and capital goods sent for job work 136
Section 20 Manner of distribution of input tax credit by an input service distributor 139
Section 21 Manner of recovery of excess input tax credit distributed 140

Chapter 5: Input Tax Credit Rules

Rule 36 Documentary requirements for claiming input tax credit 140
Rule 37 Reversal of input tax credit, if payment is not made to supplier within 180 days 142
Rule 37A Reversal of input tax credit, if tax is not paid by suppliers, and re-availment thereof 144
Rule 38 Input tax credit by a banking company & financial institution 144
Rule 39 Procedure of input tax credit distribution by an input service distributer 145
Rule 40 Manner of claiming input tax credit in special circumstances as referred in section 18 149
Rule 41 Transfer of input tax credit in case of sale, merger, demerger, amalgamation, lease, or transfer of a business 151
Rule 41A Transfer of input tax credit to distinct person registered on same PAN 152
Rule 42 Apportionment of input tax credit of goods are services which are commonly used for effecting taxable and exempt supply 152
Rule 43 Apportionment of input tax credit of capital goods (fixed assets) which are commonly used in taxable and exempt supply 162
Rule 44 Reversal of input tax credit under special circumstances 170
Rule 44A Reversal of credit of additional custom duty paid on gold dore bar 173
Rule 45 Conditions for claiming input tax credit in respect of goods sent for job work 173
  • Form applicable to input tax credit
 175

Chapter 6: Registration

Section 22 When a Person is liable for registration 176
Section 23 Persons not liable for registration � 179
Section 24 Compulsory registration � 182
  • State wise turnover Limit for Registration
 184
Section 25 Procedure of registration 185
Section 26 Deemed registration 190
Section 27 Special provision relating to registration of casual or NRI taxable person 191
Section 28 Amendment of registration certificate 192
Section 29 Cancellation or suspension of registration 193
Section 30 Revocation of cancellation of registration 196

Chapter 3: Registration Rules

Rule 8 Application for registration 198
Rule 9 Verification and approval of application 200
Rule 10 Issue of registration certificate 203
Rule 10A Furnishing Bank Account Details 204
Rule 10B Aadhar Authentication 204
Rule 11 Separate registration for multiple business vertical 205
Rule 12 Registration of person liable to TDS or TCS 206
Rule 13 Registration of NRI Taxable Person 206
Rule 14 Registration of person providing service of online data and online money gaming 207
Rule 15 Extension of validity period of registration of NRI & casual taxable person 208
Rule 16 Suo Moto registration by proper officer 208
Rule 17 Assignment of unique identity number to certain special entities 209
Rule 18 Display of registration certificate and GSTN 209
Rule 19 Amendment of registration 210
Rule 20 Application for cancellation of registration 212
Rule 21 Cancellation of registration in certain cases 212
Rule 21A Temporary suspension of registration 213
Rule 22 Cancellation of registration by proper officer 215
Rule 23 Revocation of cancellation of registration i.e. re-activation of cancelled registration 216
Rule 24 Migration of persons registered under old existing law 218
Rule 25 Physical verification of business premises 218
Rule 26 Method of authentication of all documents 219
  • Forms applicable to Registration
 220

Chapter 7: Tax Invoice, Debit and Credit Notes

Section 31 Issue of tax invoice 223
Section 31A Facility of Digital Payment 228
Section 32 Only registered person can collect tax 229
Section 33 Tax amount to be indicated separately in tax invoice 229
Section 34 Issue of debit or credit note 229

Chapter 6: Tax Invoice, Debit or Credit Note Rules

Rule 46 Tax invoice 233
Rule 46A Invoice cum Bill of supply 235
Rule 47 Time limit for issue of invoice 236
Rule 47A Time limit for issue of invoice in case of RCM supply 237
Rule 48 Manner of issuing Tax Invoice 237
Rule 49 Bill of supply 238
Rule 50 Receipt Voucher 239
Rule 51 Refund Voucher 240
Rule 52 Payment Voucher 240
Rule 53 Revised tax invoice, Debit Note, Credit Notes 241
Rule 54 Tax invoice issued by some specified persons 242
Rule 55 Transportation of goods on delivery challan 245
Rule 55A Tax invoice or bill of supply to be carried on by the vehicle transporting the goods 246

Chapter 8: Accounts and Records

Section 35 Accounts & other records 247
Section 36 Period of retention of accounts 249

Chapter 7: Accounts & Records Rules

Rule 56 Maintenance of accounts by a Registered Person 250
Rule 57 Generation & maintenance of electronic record 253
Rule 58 Records to be maintained by transporter & godown operator 254
  • Forms applicable to this chapter
 255

Chapter 9: Returns

Section 37 Statement of outward supply i.e. return of sales 256
Section 38 Communication of detail furnished in GSTR-1 to the recipient of supply 258
Section 39 Return of self-assessed tax liability 260
Section 40 First return in case of new registration 267
Section 41 Reversal of input tax credit, if supplier does file GSTR-3B return, and its re-availment after filing of GSTR-3B return by the supplier 267
Section 42 Matching, reversal, and reclaim of input tax credit.—Omitted 269
Section 43 Matching, reversal, and reclaim of input tax credit.—Omitted 269
Section 43A Matching, reversal, and reclaim of input tax credit.—Omitted 269
Section 44 Annual return & self-certified reconciliation statement 269
Section 45 Final return on cancellation of registration 271
Section 46 Notice to non-filer of returns 271
Section 47 Late fee payable on returns 271
Section 48 GST Practitioners 272

Chapter 8: Returns Rules

Rule 59 Procedure of filing of statement of outward supply 273
Rule 60 Communication of detail of inward supply to the recipient 276
Rule 61 Procedure of filing of GSTR-3B return 278
Rule 61A Procedure of filing of GSTR-3B return on quarter basis 280
Rule 62 Filing of return by composition dealer 280
Rule 63 Filing of return by NRI taxable person 281
Rule 64 Filing of return by supplier of service of online data and money gaming 282
Rule 65 Filing of return by an input service distributor 282
Rule 66 Filing of return by TDS deductor 282
Rule 67 Filing of TCS return by e-commerce operator 283
Rule 67A Filing of return through SMS 283
Rule 68 Notice to non-filers of returns 283
Rule 69-77 Matching of claim of input tax credit.—Omitted 284
Rule 78 Matching of detail of supplies made through e-commerce operator 284
Rule 79 Matching of claim of input tax credit.—Omitted 284
Rule 80 Filing of Annual return and self-certified reconciliation statement 284
Rule 81 Filing of Final Return after cancellation of registration 285
Rule 82 Filing of return by specified agencies having unique identification number 285
Rule 83 Rules regarding GST Practitioner 286
Rule 83A Examination of GST Practitioner 289
Rule 83B Surrender of enrolment of GST Practitioners 292
Rule 84 Conditions for appearance by GST Practitioner 292
  • Forms Related to Return & GST Practitioners
 292

Chapter 10: Payment of Tax

Section 49 Payment of tax interest, penalty and other sum 295
Section 49A First preference is to be given to utilisation of IGST input tax credit 300
Section 49B Government may prescribe any order for utilization of input tax credit for payment of output tax liability 300
Section 50 Payment of Interest 301
Section 51 Tax deduction at source 303
Section 52 Tax collection at source 305
Section 53 Transfer of input tax credit to respective tax account 310
Section 53A Transfer of cash ledger balance to respective tax account 310

Chapter 9: Payment of Tax Rules

Rule 85 Electronic Liability Register 311
Rule 86 Electronic Input tax Credit Ledger 312
Rule 86A Restrictions on use of balance of electronic input tax credit ledger 314
Rule 86B Restrictions on use of balance of electronic input tax credit ledger to a limited extent 315
Rule 87 Electronic cash ledger 316
Rule 88 Unique identification number for each transaction 319
Rule 88A IGST input tax credit to be utilised on first priority 319
Rule 88B Manner of calculation of interest on delayed payment of tax 319
Rule 88C Manner of dealing with difference in liability reported in GSTR-1 and GSTR-3B 323
Rule 88D Manner of dealing with difference of input tax credit in GSTR-3B and GSTR-2B 324
  • Applicable Forms
 325

Chapter 11: Refund

Section 54 Refund of GST Tax 327
Section 55 Refund to notified agencies e.g. UNO, foreign embassy etc. 336
Section 56 Interest payable on delayed refund 336
Section 57 Consumer Welfare Fund 337
Section 58 Consumer Welfare Fund 337

Chapter 10: Refund Rules

Rule 89 Application for refund 338
Rule 90 Acknowledgement & processing of application for refund 348
Rule 91 Provisional refund in case of zero rated supply 350
Rule 92 Refund of tax in other cases (other than zero rated supply) 350
Rule 93 Rejection of refund application 352
Rule 94 Interest payable on delayed refund 353
Rule 95 Refund of tax to notified persons (Foreign Embassies etc.) 353
Rule 95A Refund of tax to duty free shop at airport 354
Rule 95B Refund of tax to CSD canteens 354
Rule 96 Refund of IGST tax paid on export supply 355
Rule 96A Export of goods or services without payment of tax under security bond or letter of undertaking 358
Rule 96B Recovery of refund in case of non-realisation of export proceeds 360
Rule 96C Refund shall be credited to bank account linked with PAN 361
Rule 97 Consumer Welfare Fund 361
Rule 97A Manual filing & processing 364
  • Forms applicable to refunds
 364

Chapter 12: Assessments

Section 59 Self-Assessment 366
Section 60 Provisional Assessment 366
Section 61 Scrutiny of returns 368
Section 62 Assessment of non-filer of returns 369
Section 63 Assessment of unregistered persons 370
Section 64 Summary assessment in exceptional cases 371

Chapter 11: Assessments Rules

Rule 98 Provisional Assessment 372
Rule 99 Scrutiny of returns 373
Rule 100 Best judgement assessment of non-filer of returns 374
  • Forms applicable to assessment
 375

Chapter 13: Audit

Section 65 Audit by tax authorities 376
Section 66 Special audit by practising CA or Cost accountant 377

Chapter 11: Audit Rules

Rule 101 Audit 379
Rule 102 Special Audit by practising CA or Cost accountant 380
  • Forms applicable to audit
 380

Chapter 14: Inspection, Search, Seizure and Arrest

Section 67 Power of inspection, search and seizure 381
Section 68 Inspection of goods in movement or transit 385
Section 69 Power to arrest 386
Section 70 Power to summon persons to give evidence and produce documents 388
Section 71 Power to access/visit to business premises 389
Section 72 Assistance of other Government agencies 390

Chapter 16: E-way Bill Rules

Rule 138 E-way Bill 390
Rule 138A Documents to be carried on with conveyance 399
Rule 138B Verification of documents and conveyances 400
Rule 138C Inspection and verification of goods 400
Rule 138D Detention of vehicle more than 30 minutes 401
Rule 138E Restriction on generation of e-way bill 401
Rule 138F Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof 402

Chapter 17: Inspection, Search & Seizure Rules

Rule 139 Inspection, search & seizure 404
Rule 140 Release of seized goods on provisional basis 404
Rule 141 Procedure in respect of seized goods 405
  • Forms applicable to inspection, search, seizure & E-way Bill
 405

Chapter 15: Demand & Recovery

Section 73 Determination of tax and other liability in non-fraud cases up to financial year 2023-2024 407
Section 74 Determination of tax liability in fraud cases up to financial year 2023-2024 413
Section 74A Determination of tax liability in fraud or non-fraud cases pertaining to financial year 2024-25 onwards 418
Section 75 General principles & guidelines relating to determination of tax 423
Section 76 Tax collected but not paid to the Government 426
Section 77 Tax collected and paid under wrong head 428
Section 78 Initiation of recovery proceedings 429
Section 79 Modes of recovery of outstanding demand 429
Section 80 Extension of time for payment of outstanding demand and option to pay in instalments 432
Section 81 Transfer of property to be void in certain cases 433
Section 82 Tax to be first charge on properties 434
Section 83 Provisional attachment of properties before determination of demand 434
Section 84 Continuation and validation of recovery proceedings after the order of appellate authorities 435

Chapter 18: Demand & Recovery Rules

Rule 142 Notice of demand 436
Rule 142A Recovery of demand under old law (VAT etc.) 439
Rule 142B Intimation of difference of tax liability reported in GSTR-1 and GSTR-3B and recovery of such difference 439
Rule 143 Recovery from third party by deduction of money owed 440
Rule 144 Recovery through sale of goods 440
Rule 144A Recovery of penalty by selling goods or conveyance 441
Rule 145 Recovery from a third person 443
Rule 146 Recovery through execution of a Decree 443
Rule 147 Recovery by Sale of movable or immovable property 443
Rule 148 Officer cannot participate in bid 446
Rule 149 No auction or sale on holidays 446
Rule 150 Assistance by police 447
Rule 151 Attachment of debts and shares 447
Rule 152 Attachment of property in custody of courts or public officer 448
Rule 153 Attachment of interest in partnership 448
Rule 154 Appropriation of sale proceeds 448
Rule 155 Recovery trough land revenue authority 449
Rule 156 Recovery through court 449
Rule 157 Recovery from surety or guarantor 449
�
Rule 158 Payment of tax and other amounts in instalments 450
Rule 159 Provisional attachment of properties 450
Rule 160 Recovery from company in liquidation 451
Rule 161 Revision of outstanding demand after the order of appellate authorities 451
  • Form applicable to demand and recovery
 452

Chapter 16: Liability of certain person in certain cases

Section 85 Liability in case of transfer of business 454
Section 86 Liability of agent and principal 454
Section 87 Liability in case of amalgamation and merger of companies 454
Section 88 Liability of company in case of liquidation 455
Section 89 Liability of directors of a private company 456
Section 90 Liability of partners of a firm 456
Section 91 Liability of guardians, trustee, etc. 457
Section 92 Liability of court of wards 457
Section 93 Liability on death of proprietor, dissolution of firm, partition of HUF etc. 457
Section 94 Liability on closure of business by HUF, firm, AOP 459

Chapter 17: Advance Ruling

Section 95 Definitions 461
Section 96 Authority for Advance Ruling 461
Section 97 Application for Advance Ruling 462
Section 98 Procedure on receipt of application for advance rulings 462
Section 99 Appellate authority for advance ruling 463
Section 100 Appeal to appellate authority of advance ruling 464
Section 101 Orders of appellate authority of advance ruling 464
Section 101A National appellate authority for advance ruling 465
Section 101B Appeal to National Appellate Authority for Advance Ruling 468
Section 101C Order of National Appellate Authority for Advance Ruling 469
Section 102 Rectification of order of advance ruling authority 470
Section 103 Legal binding of advance ruling 470
Section 104 Advance ruling to be void in certain circumstances 471
Section 105 Power of authority and appellate Authority of advance ruling 471
Section 106 Procedure of authority or appellate authority of advance ruling 472

Chapter 12: Advance Ruling Rules

Rule 103 Qualification and appointment of members of the authority for advance ruling 473
Rule 104 Manner of application to the authority for advance ruling 473
Rule 105 Certification of copies of advance rulings pronounced by the authority 473
Rule 106 Appeal to the appellate authority for Advance Ruling 473
Rule 107 Certification of copies of the advance rulings pronounced by the appellate authority 474
Rule 107A Manual filing and processing 474
  • Forms applicable to Advance Ruling
 474

Chapter 18: Appeal & Revision

Section 107 Appeals to first appellate authority 475
Section 108 Revision of order � 478
Section 109 Constitution of Appellate Tribunal 480
Section 110 Appointment, qualification, and conditions of service of members and president of Tribunal 483
Section 111 Procedure of Appellate Tribunal 487
Section 112 Appeals to Appellate Tribunal 488
Section 113 Order of Appellate Tribunal 491
Section 114 Financial & administrative power of president 492
Section 115 Interest on refund of pre-deposit amount 492
Section 116 Appearance by authorised representative 492
Section 117 Appeal to High Court 493
Section 118 Appeal to Supreme Court 495
Section 119 After order of tribunal, stay on recovery of demand is vacated 495
Section 120 Appeal not to be filed by the department in certain cases 496
Section 121 Non-appealable orders and decisions i.e. orders and decisions against which no appeal can be filed 496

Chapter 13: Appeals & Revision Rules

Rule 108 Appeal by taxable person before the first appellate authority 497
Rule 109 Appeal by the department before the first appellate authority 498
Rule 109A First Appellate Authority 499
Rule 109B Revision of order 500
Rule 109C Withdrawal of appeal 500
Rule 110 Appeal to the Appellate Tribunal 500
Rule 111 Appeal by department to the appellate tribunal 502
Rule 112 Admission of additional evidence before the appellate authority 503
Rule 113 Effect of order of appellate authority or appellate tribunal 504
Rule 113A Withdrawal of appeal filed before the Appellate Tribunal 504
Rule 114 Appeal to the High Court 505
Rule 115 Final demand notice after the order of appellate authorities 505
Rule 116 Disqualification of an authorized representative for misconduct 505
  • Form applicable to Appeal & Revision
 506

Chapter 19: Offences & Penalties

Section 122 Offence and Penalty therefor 507
Section 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure 511
Section 123 Penalty for failure to furnish information return 511
Section 124 Fine for failure to furnish statistics 512
Section 125 General Penalty 512
Section 126 General principles or disciplines related to 512
Section 127 Power to impose penalty, where there is no specific mention in the Act 513
Section 128 Power to waive penalty or fine or both 514
Section 128A Waiver of Interest or penalty or both relating to demand under section 73 for a certain tax period 514
Section 129 Detention, seizure, release of goods and vehicle in transit 516
Section 130 Confiscation of goods, vehicles and levy of penalty 520
Section 131 Confiscation or penalty not to interfere with other punishments 522
Section 132 Punishment for criminal offence 523
Section 133 Penalty on GST officers 527
Section 134 Cognizance of offence by courts 528
Section 135 Presumption of culpable mental state 528
Section 136 Relevance of statement of a person under certain circumstances 529
Section 137 Offence by Companies, LLP, Firm, HUF 530
Section 138 Compounding of offences 531

Chapter 19: Offences & Penalties Rules

Rule 162 Compounding of offence 533
  • Forms applicable to compounding
 535

Chapter 20: Transitional Provisions

Section 139-142 Transitional Provisions 536

Chapter 14: Transitional Rules

Rule 117-121 Transitional Rules 537

Chapter 21: Miscellaneous provisionss

Section 143 Job work procedure 538
Section 144 Presumption as to documents in certain cases 540
Section 145 Admissibility of micro films, facsimile copies of documents and computer printout as documents and as evidence 541
Section 146 GST Common Portal 541
Section 147 Deemed Exports 541
Section 148 Special procedure for certain process and for certain person 542
Section 149 GST Compliance Rating 543
Section 150 Information Return 543
Section 151 Power to call for information/statistics 544
Section 152 Bar on disclosure of information 545
Section 153 Taking assistance of any expert 545
Section 154 Power to take samples 545
Section 155 Burden to prove the eligibility of input tax credit 545
Section 156 Persons deemed to be public servant 546
Section 157 Protection of action under this Act 546
Section 158 Disclosure of information by a public 546
Section 158A Sharing of information’s with other agencies 548
Section 159 Publication of information in respect of person in certain cases 549
Section 160 Assessment and other proceedings not to be invalid on certain grounds 549
Section 161 Rectification of an error apparent on the face of record 549
Section 162 Bar on Jurisdiction of Civil Court 550
Section 163 Levy of fee 550
Section 164 Power of Government to make rules 550
Section 165 Power of Board to make regulations 551
Section 166 Laying of rules regulation, and notification in parliament 551
Section 167 Delegation of powers 551
Section 168 Power to issue direction or instructions 551
Section 168A Power of Government to extend time limit in special circumstances 552
Section 169 Mode of service of notice, summon, or order 552
Section 170 Rounding of tax 553
Section 171 Anti-Profiteering Measure 553
Section 172 Removal of difficulties 555
Section 173 Repeal & saving 555
Section 174 Repeal & saving 555

Miscellaneous Rules Chapter 15: Anti-Profiteering & Rules

Rule 163 Consent basis sharing of information 556
Rule 164 Waiver of interest and penalty 557
  • Form Applicable for waiver of interest and penalty scheme
 563
Rule 122-137 Anti-Profiteering Rules 564-569

Division II

IGST ACT & RULES, 2017

Chapter 1: Preliminary

Section 1 Short title, extent, and commencement 572
Section 2 Definitions 572

Chapter 2: Administration

Section 3 Appointment of officers 577
Section 4 Officers of State tax or UT tax may act as proper officer 577

Chapter 3: Levy & Collection of IGST tax

Section 5 Levy and collection of Integrated tax 578
Section 6 Exempt Supply 579
Section 6A Power not to recover tax, not levied or short-levied as a result of general practice 579

Chapter 4: Determination of Nature of Supply

Section 7 Inter-State Supply 580
Section 8 Intra-State Supply 582
Section 9 Supply in Territorial Water 583

Chapter 5: Place of Supply

Section 10 Place of Supply of goods (other than Export-Import) 584
Section 11 Place of supply of Goods in Export-Import Supply 585
Section 12 Place of supply of service, where supplier of service and recipient of service both are located in India 586
Section 13 Place of supply of service, where supplier or recipient either one of them or both is located outside India 593
Section 14 Special provision for payment of tax by a supplier providing service of online information and database access or retrieval 598
Section 14A Special provision for specified actionable claims supplied by a person located outside taxable territory 599

Preliminary Rules

Rule 1 Short title, extent, and commencement 610
Rule 2 Application of CGST Rules 610

Place of Supply Rules

Rule 3 Determination of value of ADVERTISEMENT service as referred in section 12(14) for each State/UT 610
Rule 4 Determination of value of services in relation to immovable properties as referred in section 12(3) for each States/UT 613
Rule 5 Determination of value of service in relation to organisation of an event as referred in section 12(7) for each States/UT 614
Rule 6 Determination of value of service of leased circuit as referred in section 12(11) for each States/UT 614
Rule 7 Determination of value of service, where goods are made physically available and which require presence of individual, and where location of the supplier or recipient is outside India as referred in section 13(7) for each State/UT 615
Rule 8 Determination of value of service in relation to immovable properties, where the supplier or recipient (one of them or both) is outside India as referred in section 13(7) for each State/UT 615
Rule 9 Determination of value of service for admission to an event or organisation of an event, where the location of supplier or recipient is outside India as referred in section 13(7) for each State/UT 616

Chapter 6: Refund of IGST Tax to International tourist

Section 15 Refund of IGST Tax paid to an international tourist 601

Chapter 7: Zero Rated Supply

Section 16 Definition of zero rated supply 602

Chapter 8: Apportionment of Tax & Settlement of Fund

Section 17 Apportionment of Tax & settlement of IGST tax collection 604
Section 17A Intra-transfer of certain amount 606
Section 18 Transfer of Input tax credit ledger 606
Section 19 Refund of tax collected and paid under wrong head 607

Chapter 9: Miscellaneous Provisions

Section 20 Application of provision of CGST Act 608
Section 21 Tax on Import of service on or after the appointed date 609
Section 22 Power to Make Rules 609
Section 23 Power to Make Regulation 609
Section 24 Laying of Rules, regulation, and Notification before the parliament 609
Section 25 Removal of difficulties 609

GST (Compensation to States) Act & Rules 2017

Section 1 Short title, extent, and commencement 618
Section 2 Definitions 618
Section 3 Projected growth rate 618
Section 4 Base year 618
Section 5 Base year revenue 619
Section 6 Projected revenue for the year 620
Section 7 Calculation & release of compensation 620
Section 8 Levy & collection of cess 623
Section 8A Power not to recover cess, not levied or short-levied as a result of general practice 624
Section 9 Returns, payment & refund 624
Section 10 Cess collection shall be credited GST Compensation Cess Fund 624
Section 11 Other provisions 626
Section 12 Power to Make Rules 626
Section 13 Laying of Rules Before Parliament 626
Section 14 Power to Remove Difficulties 627
  • The Schedule (Maximum Rate of Cess) Section 8(2)
 627

GST (Compensation to States) Rules 2017

Rule 1 Short title and commencement 629
Rule 2 Adaptation of CGST Rules, 2017 629

About the Author

Anil Goyal & Pranjal Goyal

Anil Goyal & Pranjal Goyal

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A B C of G S T
Publisher: Bharat Law House
Pages: 660
Language: English
ISBN: 9789348080967
₹ 995 Price : ₹ 1295
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