14th GST Council Meeting | Goods and Services Tax Council (2024)

SECRET
1

Volume 3 – Detailed Agenda Notes
For the 14th Meeting of the Hon’ble GST Council on 18th and 19th of May, 2017
Agenda Note No. 9_
Hon’ble GST Council in its 4th meeting held on 3-4 November, 2016 had, interalia,
laid down the following guiding principles, in respect of bands of rates of GST and GST
Compensation mechanism:
(i) There shall be a category of goods which shall be exempt from GST and this would
include items like food grains;
(ii) There shall be a low band of tax rate of 5% and would generally cover goods which
presently attract combined tax rate of Central Excise and VAT (including cascading
on account of these two taxes) between 3% and less than 9%. Such goods are
normally consumed by the vulnerable sections of the society or have high impact on
inflation;
(iii) There shall be a standard tax rate of 12% and would generally cover goods which
presently attract combined tax rate of Central Excise and VAT (including cascading
on account of these two taxes) between 9% and less than 15%;
(iv) There shall be another standard tax rate of 18% and would generally cover goods
which presently attract combined tax rate of Central Excise and VAT between 15%
and less than 21% (including cascading on account of these two taxes);
(v) There shall be a higher band of tax rate of 28% and would generally cover goods
which presently attract combined tax rate of Central Excise and VAT equal to or more
than 21% (including cascading on account of these two taxes);
(vi) Supply of services shall generally be taxed at the rate of 18%;
(vii) To generate resources to compensate States for five years for any loss of revenue
suffered by them on account of implementation of GST, a cess shall be levied on
goods such as luxury cars, aerated drinks, pan masala and tobacco products, over and
above the rate of 28%. For the goods chargeable to cess, the rate of cess shall be such
so as to generally maintain the present incidence of taxation on them.
(viii) A Committee of officers of the Central Government and the State Governments shall
carry out an exercise of fitment of goods in the various slab rates, namely exempted
category, lower rate, the two standard rates and the higher rate on the basis of the
principles enumerated at serial number (i) to (v) above, which are indicative in nature
and are not fixed rules. While doing the fitment in the slab rates of 12% and 18%, the
Committee of officers shall take into account the current economic and social
realities. This Committee of officers shall also examine as to what items are presently
attracting combined VAT and Central Excise tax rate of 28% or above and could be
put into 18% rate slab taking into account the present context in which goods earlier
considered as luxuries are now largely used by all segments of the society. The
Committee shall bring the outcome of this exercise to the Council for further decision.
(ix) The rate of tax on gold shall be decided by the Council after the completion of the
fitment exercise as mentioned at serial number (viii) above.

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
2

2.1 Against the above background, a Committee of officers of the Central Government
and the State Governments was constituted, which met on 18-19 April 2017; 4-6 May, 2017;
and 10 May, 2017 [put together for 6 days].
2.2 For arriving at the recommended rates, the Committee kept in view the aforesaid
guidelines laid down by the Hon’ble GST Council rates, that is the present tax incidence, on
account of Central Excise/Service Tax and VAT (including cascading on account of these
taxes) as well as embedded taxes and the incidence of CST, Octroi, Entry Tax etc. However,
in certain cases, the Committee has recommended lower GST rates, vis-à-vis present tax
incidence [including embedded taxes] taking into consideration:
a) the current economic and social realities;
b) for ensuring moderate tax incidence of items of common use;
c) For ensuring moderate GST rate for intermediates and capital goods.
2.3 As regards the rates of Compensation Cess, the Committee largely was guided by the
present tax incidence with some cushion on goods which presently bear a total tax incidence
of more than 28%, including that on mid-segment and large, hybrid luxury cars.
2.4 The Committee, however, did not go in details of GST rates for the gold, diamond and
gems and jewellery sector, keeping in view that rate of tax for this sector is to be decided by
the Hon’ble Council after the completion of the fitment exercise.
2.5 The Committee also examined the present CVD and SAD exemptions, so as to cull
out the cases, where the Committee recommends continuation of exemptions in form of IGST
exemptions. These cases include Multilateral/Bilateral Commitments [including exemption
for goods in transit to the land locked Countries], re-import or re-export cases and passenger
facilitation at international Airports.

3. In case of services, the Committee largely followed the following principles while
recommending the GST rate structure:
a) Continuance of exemption for certain services, so as to maintain present tax incidence
on services;
b) To suggest broadly the same GST rate for different modes of transportation services,
more or less at the present rates [lower than the general standard rate of 18% for
services] because the inputs of transportation such as fuel, etc. are not in GST;
c) Withdrawal of exemptions in certain cases where such exemptions have been
extended because of lack of jurisdiction;
d) Withdrawal of exemption in certain cases, like Works Contract [a composite supply
of service] the Committee has recommended withdrawal of present service tax
exemptions, keeping in view the facts that sale of goods in these contract will now
attract GST and it may not be possible to segregate the value of services from the total
value;
e) For ensuring similar GST rates, when similar supplies can be treated as supply of
service or goods [depending of facts of the case] so as to remove tax arbitrage. For
example, transfer of right to use goods is a service under GST law [Schedule II: Entry
5 (f)] whereas the sale of similar goods is supply of goods;
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
3

4. Accordingly, the following Annexures give indicative lists of goods and services
recommended to be kept at GST rates of Nil, 5%, 12%, 18%, 28%, Compensation Cess rates
and IGST exemptions.
Annexure Rate Page no.
GOODS
Annexure-I Nil 4 – 9
Annexure-II 5% 10 – 18
Annexure-III 12% 19 – 31
Annexure-IV 18% 32 – 58
Annexure-V 28% 59 – 78
SERVICES
Annexure-VI – List A1 Nil 79 – 87
Annexure-VI – List A2 Nil 88 – 93
Annexure-VI – List A3 Nil 94 – 99
Annexure-VI – List B Proposed Nil 100 – 106
Annexure-VII 5% 107
Annexure-VIII 12% 108
Annexure-IX 18% 109
Annexure-X 28% 110
Others
Annexure XI Compensation cess rates 111 – 114
Annexure XII IGST exemptions/concessions 115 – 150
Annexure XIII GST Rate of Services same as on Goods 151 – 152
Annexure XIV Reverse Charge on Services 153 – 157

5. The Annexures I to XII give an illustrative List of goods or services at aforesaid rates.
Chapter-wise GST rates for goods, service tax rate structure, Compensation Cess rates and
IGST exemptions (hereinafter referred to as “Detailed Horizontal Rate Sheets”) are being
sent to all CCTs containing all the necessary details.
6. GST rates will generally be prescribed at the 4-digit HS classification, unless a carve
out requires specifying at 6 or 8-digit levels. The Goods and Services Tax (Compensation to
States) Act, 2017 relies on the classification of goods and the Rules for interpretation thereof
as given in the First Schedule to the Customs Tariff Act, 1975. In line with the same, it is
suggested that for GST purposes also the classification of goods and the Rules for
Interpretation thereof as given in the First Schedule to the Customs Tariff Act, 1975 are relied
upon. To this, a new Chapter 99 is proposed to be added, which will provide 6-digit
classification of services based on the UN CPC (Central Product Classification). The 5-digit
classification of UN CPC (excluding ‘99’) has been adapted to meet the Indian requirements.
7. Considering the above Hon’ble GST Council may approve the GST rate structure as
given in Annexures I to XII and adoption of the classification of goods and the Rules for
interpretation thereof as given in the First Schedule to the Customs Tariff Act, 1975 for GST
purposes in general.
*****
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - I
List of Goods at Nil GST rate

S.
No.
Chapter Description
1. 1
(Live animals)
All live animals, other than horses
2. 2
(Meat and edible meat offal)
Meat and edible meat offal [other than in frozen state and put up in unit containers]
3. 3
(Fish, crustaceans, molluscs &
other aquatic invertebrates)
1. Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state
2. Fish, crustaceans, molluscs & other aquatic invertebrates [other than processed, cured or in frozen
state]
4. 4
(Dairy produce; bird’s eggs;
natural honey; edible products of
animal origin, not elsewhere
specified)
1. Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor
containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT)
milk [0401]
2. Eggs Birds' eggs, in shell, fresh, preserved or cooked [0407]
3. Curd [0403, 0406],
4. Lassi [0403],
5. Butter milk [0403]
6. Chena or paneer [0406], other than put up in unit containers and bearing a registered brand name.
5. 5
(Products of animal origin, not
elsewhere specified or included)
1. Human hair, unworked, whether or not washed or scoured; waste of human hair [0501]
2. Semen including frozen semen [0511]
6. 6
(Live trees and other plants; bulbs,
roots and the like; cut flowers and
ornamental foliage)
1. All goods
7. 7
(Edible vegetables, roots and
tubers)
Vegetables, roots and tubers other than those in frozen or preserved state, including:

1. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
2. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split [pulses].
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - I
List of Goods at Nil GST rate

S.
No.
Chapter Description
3. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers
with high starch or inulin content, fresh or chilled; sago pith.

8. 8
(Edible fruit and nuts; peel of
citrus fruit or melons)
Fresh fruits other than in frozen state or preserved

9. 9
(Coffee, tea, mate and spices)
Mate a bitter infusion of the leaves of
a South American shrub.
1. All goods of seed quality
2. Unprocessed green leaves of tea [0902],
3. Fresh ginger [09101110] and fresh turmeric [09103010] other than in processed form
10. 10
(Cereals)
All goods
11. 11
(Products of milling industry;
malt; starches; inulin; wheat
gluten)
Flour [1101, 1102, 1105, 1106] Aata, maida, besan etc.

12. 12
(Oil seeds and oleaginous fruits,
miscellaneous grains, seeds and
fruit; industrial or medicinal
plants; straw and fodder
All oilseeds of seed quality

13. 13
(Lac; gums, resins and other
vegetable saps and extracts)
1. Lac and Shellac [1301]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - I
List of Goods at Nil GST rate

S.
No.
Chapter Description
14. 14
(Vegetable plaiting materials;
vegetable products, not elsewhere
specified or included)
1. Betel leaves [14049040]
15. 19
(Preparations of cereals, flour,
starch or milk; pastrycooks’
products)
1. Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira,
parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur,
commonly known as Murki [1904]
2. Pappad, by whatever name it is known, except when served for consumption [1905]
3. Bread (branded or otherwise), except when served for consumption and pizza bread [1905]
16. 22
(Beverages, spirit and vinegar)
1. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized
and water sold in sealed container] [2201]
2. Non-alcoholic Toddy, Neera [2201]
17. 23
(Residues and waste from the food
industries; prepared animal
fodder)
1. Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of
pulses, concentrates & additives, wheat bran & de-oiled cake [2302, 2304, 2305, 2306, 2308,
2309]
18. 25
(Salt; sulphur; earths and stone;
plastering materials, lime and
cement)
1. Common salt, by whatever name it is known, including iodized and other fortified salts, sendha
namak [rock salt], kala namak [2501 00 10]
19. 30
(Pharmaceutical products)
1. Human Blood and its components [3002]
20. 31
(Fertilisers)
1. Organic manure, other than put up in unit containers and bearing a registered brand name.
21. 33 1. Kumkum, Bindi, Sindur, Alta [3304]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - I
List of Goods at Nil GST rate

S.
No.
Chapter Description
(Essential oils and resinoids,
perfumery, cosmetic or toilet
preparations)
22. 34
(Soap, organic surface-active
agents, washing preparations,
lubricating preparations, artificial
waxes, prepared waxes, polishing
or scouring preparations, candles
and similar articles, modelling
pastes, dental waxes and dental
preparations with a basis of
plaster)
1. Soap manufactured by the KVIC
23. 38
(Miscellaneous chemical
products)
1. Municipal waste, sewage sludge, clinical waste
24. 39
(Plastics and articles thereof)
1. Plastic bangles
25. 40
(Rubber and articles thereof)
1. Condoms and contraceptives [4014]
26. 44
(Wood and articles of wood, wood
charcoal)
1. Firewood or fuel wood [4401]
2. Wood charcoal (including shell or nut charcoal), whether or not agglomerated [4402]
27. 48
(Paper and paperboard; articles of
paper pulp, of paper or of
paperboard)
1. Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries
or Vendors authorized by the Government, Postal items, like envelope, Post card etc., sold by
Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book
form [4802, 4817]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - I
List of Goods at Nil GST rate

S.
No.
Chapter Description
28. 49
(Printed books, newspapers,
pictures and other products of the
printing industry, manuscripts,
typescripts and plans)
1. Printed books, including Braille books [4901] and newspaper, periodicals & journals [4902],
maps, atlas, chart & globe [4905]

29. 50
(Silk)
1. Silkworm laying, cocoon [5001]
2. Raw silk [5002]
3. Silk waste [5003]
30. 51
(Wool, fine or coarse animal hair;
horse hair yarn and woven fabric)
1. Wool, not carded or combed [5101]
2. Fine or coarse animal hair, not carded or combed [5102]
3. Waste of wool or of fine or coarse animal hair [5103]
31. 52
(Cotton)
1. Gandhi Topi,
2. Khadi garments and made ups
32. 53
(Other vegetable textile fibres;
paper yarn, woven fabrics of paper
yarns)
1. Coconut, coir fibre [5305]
33. 63
(Other made up textile articles,
sets, worn clothing and worn
textile articles; rags)
1. Indian National Flag
34. 69
(Ceramic products)
1. Earthen pot and clay lamps [6912 00 40]
35. 70
(Glass and glassware)
1. Bangles (except those made from precious metals) [7018]
36. 82 1. Agricultural implements manually operated or animal driven [8201]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - I
List of Goods at Nil GST rate

S.
No.
Chapter Description
(Tools, implements, cutlery,
spoons and forks of base metal;
parts thereof of base metal)
2. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and
similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge
shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry [8201].

37. 84
(Nuclear reactors, boilers,
machinery and mechanical
appliances; parts thereof)
1. Handloom
38. 88
(Aircraft; spacecraft and parts
thereof)
1. Spacecraft (including satellites) and suborbital and spacecraft launch vehicles [8802 60 00]
2. 8803 – Parts of goods of heading 8801
39. 90
(Optical, photographic,
cinematographic, measuring,
checking, precision, medical or
surgical instruments and
apparatus; parts and accessories
thereof)
1. Hearing aids [9021].
40. 96
(Miscellaneous manufactured
articles)
1. Slate pencils [9609] and chalk sticks.
2. Slates [9610 00 00]
41. 98
(Project imports, laboratory
chemicals, passengers’ baggage,
personal importation, ship stores)
1. 9803 – Passenger baggage

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
1. 4
(Dairy produce; bird’s eggs; natural
honey; edible products of animal origin,
not elsewhere specified)
1. Ultra High Temperature (UHT) milk [0401]
2. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter
including skimmed milk powder, milk food for babies, excluding condensed milk.
3. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not
concentrated or containing added sugar or other sweetening matter or flavoured or containing
added fruit, nuts or cocoa.
4. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening
matter; products consisting of natural milk constituents, whether or not containing added
sugar or other sweetening matter, not elsewhere specified or included.
5. Chena or paneer put up in unit container and bearing a registered brand name [0406].
6. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling
in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or
other sweetening matter.
7. 0409 Natural honey.
8. 0410 Edible products of animal origin, not elsewhere specified or included.

2. 5
(Products of animal origin, not elsewhere
specified or included)
Miscellaneous products of animal origin
3. 7
(Edible vegetables, roots and tubers)
1. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower;
2. Frozen or preserved edible vegetables, roots and tubers.
4. 8
(Edible fruit and nuts; peel of citrus fruit
or melons)
Edible fruit and nuts, in frozen state or preserved [other than dry fruits]

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
5. 9
(Coffee, tea, mate and spices)
1. 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any proportion.
2. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea].
3. 0903 Maté.
4. 0904 Pepper.
5. 0905 Vanilla.
6. 0906 Cinnamon and cinnamon-tree flowers.
7. 0907 Cloves (whole fruit, cloves and stems).
8. 0908 Nutmeg, mace and cardamoms.
9. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than
of seed quality.
10. 0910 Ginger [other than fresh ginger], saffron, turmeric (curcuma) [other than fresh turmeric]
and other spices.
6. 11
(Products of milling industry; malt;
starches; inulin; wheat gluten)
1. 1103 Cereal groats, meal and pellets.
2. 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e.
of oats, maize or other cereals]
3. 1105 Meal, powder, flakes, granules and pellets of potatoes.
4. 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses), of sago
or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of
singoda, etc.
7. 12
(Oil seeds and oleaginous fruits,
miscellaneous grains, seeds and fruit;
All goods other than of seed quality

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
industrial or medicinal plants; straw and
fodder
8. 13
(Lac; gums, resins and other vegetable
saps and extracts)
1. Compounded asafoetida commonly known as heeng [1301]
2. Guar meal or guar gum refined split [1302]
9. 14
(Vegetable plaiting materials; vegetable
products, not elsewhere specified or
included)
1. 1401 Vegetable plaiting materials (for example, bamboos, rattans, reeds, rushes, osier, raffia,
cleaned, bleached or dyed cereal straw, and lime bark).
2. 1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton
linters, Bidi wrappper leaves, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used
primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and
Indian katha.]
10. 15
(Animal and vegetable fats and oils and
their cleavage products; prepared edible
fats; animal or vegetable waxes)

Vegetable fats and oils [1507 to 1516]

11. 17
(Sugar and sugar confectionery)
1. Beet sugar, cane sugar, cane Jaggery, khandsari sugar [1701]
2. Palmyra sugar [1702]
12. 18
(Cocoa and cocoa preparations)
1. Cocoa beans whole or broken, raw or roasted [1801]
2. Cocoa shells, husks, skins and other cocoa waste [1802] and
3. Cocoa paste whether or not de-fatted [1803]
13. 19
(Preparations of cereals, flour, starch or
milk; pastrycooks’ products)
1. Mixes and doughs for the preparation of bread, pastry and other baker's wares [1901]
2. Pizza bread [1905]
3. Seviyan (vermicelli) [1902]
4. Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls,
siftings or in similar forms. (sabudana) [1903]
5. Rusks, toasted bread and similar toasted products [1905 40 00]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
14. 21
(Miscellaneous edible preparations)
1. Sweetmeats [2106 90]
15. 23
(Residues and waste from the food
industries; prepared animal fodder)
1. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs
or other aquatic invertebrates, unfit for human consumption; greaves.
2. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form
of pellets.
3. 2307 Wine lees; argol.
16. 24
(Tobacco and manufactured tobacco
substitutes)
1. Tobacco leaves [under reverse charge]
17. 25
(Salt; sulphur; earths and stone; plastering
materials, lime and cement)
1. 2501 Salt other than common salt.
2. 2502 Unroasted iron pyrites.
3. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal
sulphur.
4. 2503 00 10 Sulphur recovered as by-product in refining of crude oil
5. 2504 Natural graphite.
6. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of
Chapter 26.
7. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely
cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
8. 2507 Kaolin and other kaolinic clays, whether or not calcined.
9. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and
sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
10. 2509 Chalk.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
11. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic
chalk.
12. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not
calcined, other than barium oxide of heading 2816.
13. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar
siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
14. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives,
whether or not heat-treated.
15. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including square) shape.
16. 2515 Ecaussine and other calcareous monumental or building stone; alabaster [other than
marble Marble and travertine]
17. 2516 Porphyry, basalt, sandstone and other monumental or building stone, whether or not
roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular
(including square) shape.
18. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete
aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or
not heat-treated; macadam of slag, dross or similar industrial waste, whether or not
incorporating the materials cited in the first part of the heading; tarred macadam; grenules
cheeping and powder of stones heading 2515 or 2516 whether or not it treated.
19. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or
merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square)
shape; dolomite ramming mix.
20. 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered)
magnesia, whether or not containing small quantities of other oxides added before sintering;
other magnesium oxide, whether or not pure.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
21. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate)
whether or not coloured, with or without small quantities of accelerators or retarders.
22. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the
manufacture of lime or cement.
23. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide
of heading 2825.
18. 26
(Ores, slag and ash)
All ores and concentrates [2601 to 2617]
19. 27
(Mineral fuels, mineral oils and products
of their distillation; bituminous
substances; mineral waxes)
1. Coal; Lignite; Peat; Coke semi coke.
2. Tar distilled from coal, from lignite or from peat [2706]
3. Kerosene PDS
4. Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied
Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic
exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan
petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
5. Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other
gaseous hydrocarbons [2705]
20. 28
(Inorganic chemicals)
1. Nuclear fuels
2. Heavy water
3. Compressed air
21. 30
(Pharmaceutical products)
1. Animal or Human Blood Vaccines [3002, 3006]
2. All types of contraceptives [3006]
3. Diagnostic kits for detection of all types of hepatitis
4. Desferrioxamine injection or deferiprone
5. Cyclosporin
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
6. Medicaments (including veterinary medicaments) used in bio-chemic systems and not
bearing a brand name
7. Oral re-hydration salts
8. Drugs or medicines including their salts and esters and diagnostic test kits, specified in List
3 or List 4 to the notification No.12/2012-Customs, dated the 17th March, 2012, dated the
17th March, 2012.
9. Formulations manufactured from the bulk drugs specified in List 1 to the notification
No.12/2012-Central Excise, dated the 17th March, 2012.
22. 32
(Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints and
varnishes; putty and other mastics; inks)
1. Wattle extract, quebracho extract, chestnut extract
2. Enzymatic preparations for pretanning [3202]
23. 34
(Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, prepared
waxes, polishing or scouring
preparations, candles and similar articles,
modelling pastes, dental waxes and dental
preparations with a basis of plaster)
1. Sulphonated castor oil, fish oil or sperm oil [3402]
24. 36
(Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparations)
1. Handmade safety matches [3605 00 10]
25. 40 1. Natural rubber [4001]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
(Rubber and articles thereof) 2. Toy balloons made of natural rubber latex [4016]
3. Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws
and three wheeled powered cycle rickshaws [4011, 4013]
26. 41
[Raw Hides and Skins (other than Fur
skins) and Leather]
Raw hides, skins, tanned or crust hides and skins, not further prepared [4101 to 4106]

27. 44
(Wood and articles of wood, wood
charcoal)
1. Wood in chips or particles; sawdust and wood waste and scrap [4401]
28. 48
(Paper and paperboard; articles of paper
pulp, of paper or of paperboard)
1. Newsprint, in rolls or sheets [4801]
29. 49
(Printed books, newspapers, pictures and
other products of the printing industry,
manuscripts, typescripts and plans)
1. Brochures, leaflets and similar printed matter, whether or not in single sheets [4901]
30. 50
(Silk)
1. Silk yarn [5004, 5005, 5006]
31. 51
(Wool, fine or coarse animal hair; horse
hair yarn and woven fabric)
1. Garnetted stock of wool or of fine or coarse animal hair, shoddy wool [5104]
2. Wool and fine or coarse animal hair, carded or combed [5105]
3. Yarn of wool or of animal hair [5106, 5107, 5108, 5109, 5110]
32. 52
(Cotton)
1. Cotton [5201, 5203]
2. Cotton waste [5202]
3. Cotton sewing thread [5204]
4. Cotton yarn [5205, 5206, 5207]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
5. Cotton fabrics [5208, 5209, 5210, 5211, 5212]
33. 53
(Other vegetable textile fibres; paper
yarn, woven fabrics of paper yarns)
1. Vegetable fibres [except coconut fibre, coir] and yarns such as flax, true hemp, jute, paper
yarn, etc. [5301, 5302, 5303, 5305, 5306, 5307, 5308]
2. Fabrics of other vegetable textile fibres, paper yarn [5309, 5310, 5311]
34. 58
(Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery)
1. Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota
sitara, naqsi, kora, glass beads, badla, glzal, [5809, 5810]
35. 69
(Ceramic products)
1. Building bricks [6904 10 00]
2. Bricks of fossil meals or similar siliceous earths [6901 00 10]
3. Earthen or roofing tiles [6905 10 00]
36. 84
(Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof)
1. Hand pumps and parts thereof [8413, 8414 90]
2. Solar water heater and system [8419 19]
3. Renewable energy devices & spare parts for their manufacture

37. 85
(Electrical machinery and equipment and
parts thereof; sound recorders and re-
producers, television image and sound
recorders and reproducers, and parts and
accessories of such articles)
1. Renewable energy devices & spare parts for their manufacture
38. 86
[Railway or tramway locomotives,
rolling-stocks and parts thereof; railway
or tramway track fixtures and fittings and
parts thereof; mechanical (including
All goods not specified elsewhere, [5% with no refund of ITC accumulation]

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - II
List of Goods at 5% GST rate

S.
No.
Chapter Description
electro-mechanical) traffic signalling
equipment of all kinds]
39. 88
(Aircraft; spacecraft and parts thereof)
1. 8802 - Aircraft (such as helicopters, aeroplanes), other than those for personal use
2. 8803 – Parts of goods of aircrafts
40. 89
(Ships, boats and floating structures)
1. Ships, boats and floating structures [other than yacht and pleasure boats]
41. 90
(Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical instruments and apparatus;
parts and accessories thereof)
1. Coronary stents and coronary stent systems for use with cardiac catheters.
2. Artificial kidney
3. Disposable sterilized dialyzer or microbarrier of artificial kidney
4. Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames;
(iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
5. Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 to
notification No.12/2012-Customs, dated the 17th March, 2012 .
42. 94
(Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings,
not elsewhere specified or included;
illuminated signs, illuminated name-
plates and the like; prefabricated
buildings)
1. Kerosene pressure lantern [9405 50 31]
2. Parts of kerosene pressure lanterns including gas mantles [9405 91 00, 9405 92 00 or 9405
99 00]
43. 96
(Miscellaneous manufactured articles)
1. Unbranded broomsticks and Muddhas made of sarkanda, phool bahari jhadoo (9603 10 00)]

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

19
S.
No.
Chapter Description
1. 1
(Live animals)
Live horses [01012100, 010129]
2. 2
(Meat and edible meat offal)
1. All goods in frozen state and put up in unit containers [0202, 0203, 0204, 0205, 0206, 0207, 0208,
0209]
2. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried
or smoked put up in unit containers [0209]
3. Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat
offal put up in unit containers [0210]
3. 3
(Fish, crustaceans, molluscs & other
aquatic invertebrates)

All goods (other than fish seeds, prawn / shrimp seed) processed, cured or in frozen state

4. 4
(Dairy produce; bird’s eggs; natural
honey; edible products of animal origin,
not elsewhere specified)
1. Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads [0405]
2. Cheese [0406]
5. 8
(Edible fruit and nuts; peel of citrus fruit
or melons)

1. Dry fruits
6. 11
(Products of milling industry; malt;
starches; inulin; wheat gluten)
1. Starches; inulin [1108]
7. 15
(Animal and vegetable fats and oils and
their cleavage products; prepared edible
fats; animal or vegetable waxes)
1. Animal fats and oils [1501 to 1506]

8. 16 All goods
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

20
S.
No.
Chapter Description
(Preparations of meat, of fish or of
crustaceans, molluscs or other aquatic
vertebrates)

1. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these
products.
2. 1602 Other prepared or preserved meat, meat offal or blood.
3. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
4. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
5. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved.
9. 20
(Preparations of vegetables, fruits, nuts or
other parts of plants)
1. All goods of 2009, that is fruit juices, vegetable juices
10. 21
(Miscellaneous edible preparations)
1. Roasted chicory [2101 30]
2. Roasted coffee substitutes [2101 30], and extracts and essences thereof [2101 30]
3. Yeasts and prepared baking powders [2102]
4. Texturised vegetable proteins (soya bari) [2106]
11. 22
(Beverages, spirit and vinegar)
1. Ice and snow [2201 90 10]
2. Soya milk drinks [2202 90 10]
3. Fruit pulp or fruit juice based drinks [2202 90 30]
4. Tender coconut water [2202 90 90]
5. Beverages containing milk [2202 90 30]
12. 25
(Salt; sulphur; earths and stone;
plastering materials, lime and cement)
1. Marble and travertine blocks [2515 12 10]
2. Granite, sandstone, other monumental or building stone [2516]
13. 27
(Mineral fuels, mineral oils and products
of their distillation; bituminous
substances; mineral waxes)
1. Bio-gas
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

21
S.
No.
Chapter Description
14. 28
(Inorganic chemicals)
1. Medicinal grade hydrogen peroxide [2847]
2. Anaesthetics [28]
3. Potassium Iodate [28]
4. Iodine [2801 20]
5. Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the
Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered
under the Fertilizer Control Order, 1985
6. Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
7. Steam
15. 29
(Organic chemicals)
1. Gibberellic acid
16. 30
(Pharmaceutical products)
1. Medicines
17. 31
(Fertilisers)
1. Fertilisers, other than those which are clearly not to be used as fertilizers [31]
18. 32
(Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints and
varnishes; putty and other mastics; inks)
1. Fountain pen ink [3215]
2. Ball pen ink [3215]
19. 33
(Essential oils and resinoids, perfumery,
cosmetic or toilet preparations)
1. Tooth powder [3306 10 10]
2. Agarbatti and other odoriferous preparations which operate by burning [3307 41 00]
20. 34
(Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, prepared
1. Candles, tapers and the like [3406]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

22
S.
No.
Chapter Description
waxes, polishing or scouring
preparations, candles and similar articles,
modelling pastes, dental waxes and
dental preparations with a basis of
plaster)
21. 37.
(Photographic or cinematographic goods)
1. Photographic plates and films including cinematographic film [3705, 3706]; such as Children’s films
certified by the Central Board of Film Certification to be “Children’s Film”, Documentary Shorts,
and Films certified as such by the Central Board of Film Certification, News Reels and clippings,
Advertisement Shorts, and Films, Teaching aids including film strips of educational nature.
22. 38
(Miscellaneous chemical products)
1. Silicon wafers [3818]
23. 39
(Plastics and articles thereof)
1. Feeding bottles.
24. 40
(Rubber and articles thereof)
1. Latex Rubber Thread [4007]
2. Surgical rubber gloves or medical examination rubber gloves [4015]
3. Nipples of feeding bottles [4014]
25. 41
[Raw Hides and Skins (other than Fur
skins) and Leather]

Prepared leather, including composition leather
26. 42
[Articles of leather; saddlery and harness;
travel goods, handbags and similar
containers; articles of animal gut (other
than silk-worm gut)]

1. Gloves specially designed for use in sports [4203]
27. 44
(Wood and articles of wood, wood
charcoal)
1. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise;
wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the
manufacture of walking-sticks, umbrellas, tool handles or the like.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

23
S.
No.
Chapter Description
2. 4405 Wood wool; wood flour.
3. 4406 Railway or tramway sleepers (cross-ties) of wood.
4. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood;
pallets, box pallets and other load boards, of wood; pallet collars of wood.
5. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including
staves.
6. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe
lasts and trees, of wood.
7. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar
articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling
in Chapter 94.
8. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels
and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,
namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of
domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks,
articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles
used as tableware and kitchenware]
28. 45
(Cork and articles of cork)
1. 4501 Natural cork, raw or simply prepared.
29. 47
[Pulp of wood or of other fibrous
cellulosic material; recovered (waste and
scrap) paper or paperboard]
1. 4701 Mechanical wood pulp.
2. 4702 Chemical wood pulp, dissolving grades.
3. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades.
4. 4704 Chemical wood pulp, sulphite, other than dissolving grades.
5. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes.
6. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous
cellulosic material.
7. 4707 Recovered (waste and scrap) paper or paperboard.]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

24
S.
No.
Chapter Description
30. 48
(Paper and paperboard; articles of paper
pulp, of paper or of paperboard)
1. Paper and paperboard, uncoated kraft paper, greaseproof paper, glassine paper, composite paper etc.
[4802, 4804, 4805, 4806 20 00, 4806 40 10, 4807, 4808, 4810, 4817]
2. Aseptic packaging paper [4811]
3. Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment
of paper stationery including writing blocks [4817].
4. Cartons, boxes and cases of corrugated paper or paper board [4819]
5. Exercise book, graph book, & laboratory note book [4820]
6. Kites [4823]
7. Paper pulp moulded trays [4823]
8. Braille paper [4823 90 11]
9. Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
31. 49
(Printed books, newspapers, pictures and
other products of the printing industry,
manuscripts, typescripts and plans)
1. 4903 Children's picture, drawing or colouring books.
2. 4904 Music, printed or in manuscript.
3. 4906 Plans and drawings for architectural, engineering, industrial, commercial, topographical or
similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on
sensitised paper and carbon copies of the foregoing.
4. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which
they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms;
stock, share or bond certificates and similar documents of title.
5. Transfers (decalcomanias) [4908] [Decalcomania, is a decorative technique by which engravings and
prints may be transferred to pottery or other materials. Today, the shortened version is "Decal"]
6. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or
announcements, whether or not illustrated, with or without envelopes or trimmings.
7. 4910 Calendars of any kind, printed, including calendar blocks.
8. 4911 Other printed matter, including printed pictures and photographs
32. 50
(Silk)
1. Woven fabrics of silk or silk waste [5007]
33. 51 1. Fabrics of wool or of animal hair [5111, 5112, 5113]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

25
S.
No.
Chapter Description
(Wool, fine or coarse animal hair; horse
hair yarn and woven fabric)
34. 54
(Man-made filaments; strip the like of
man-made textile materials)
1. Fabrics of manmade textile materials [5407, 5408]
35. 55
(Manmade staple fibres)
1. Fabrics of manmade staple fibres [5512, 5513, 5514, 5515, 5516]
36. 56
(Wadding, felt and nonwovens; special
yarns; twine, cordage, ropes and cables
and articles thereof)
All goods, such as Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and
articles thereof, including 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or
the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered
with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation
zari thread.
37. 57
(Carpets and other textile floor
coverings)
All goods
1. 5701 Carpets and other textile floor coverings, knotted, whether or not made up.
2. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made
up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs.
3. 5703 Carpets and other textile floor coverings, tufted, whether or not made up.
4. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made
up.
5. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and
mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs
of handloom.]

38. 58 1. 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806.
2. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806;
tufted textile fabrics, other than products of heading 5703.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

26
S.
No.
Chapter Description
(Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery)
3. 5803 Gauze, other than narrow fabrics of heading 5806.
4. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the
piece, in strips or in motifs, other than fabrics of headings 6002 to 6006.
5. 5805 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and
needle-worked tapestries (for example, petit point, cross stitch), whether or not made up.
6. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp
without weft assembled by means of an adhesive (bolducs).
7. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape
or size, not embroidered.
8. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than
knitted or crocheted; tassels, pompons and similar articles.
9. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a
kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or
included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab,
saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal].
10. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like
[other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota
sitara, naqsi, kora, glass beads, badla, glzal]
11. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials
assembled with padding by stitching or otherwise, other than embroidery of heading 5810.

39. 59
(Impregnated, coated, covered or laminated
textile fabrics; textile articles of a kind
suitable for industrial use)
All goods

1. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers
of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile
fabrics of a kind used for hat foundations.
2. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose
rayon.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

27
S.
No.
Chapter Description
3. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of
heading 5902.
4. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering
applied on a textile backing, whether or not cut to shape.
5. 5905 Textile wall coverings.
6. 5906 Rubberised textile fabrics, other than those of heading 5902.
7. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical
scenery, studio back-cloths or the like.
8. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like;
incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated.
9. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of
other materials.
10. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated,
coated, covered or laminated with plastics, or reinforced with metal or other material.
11. 5911 Textile products and articles, for technical uses.

40. 60
(Knitted or crocheted fabrics)
1. All goods
41. 61
(Articles of apparel and clothing
accessories, knitted or crocheted)
1. All goods
42. 62
(Articles of apparel and clothing
accessories, not knitted or crocheted)
1. All goods
43. 63
(Other made up textile articles, sets, worn
clothing and worn textile articles; rags)
All goods

1. 6301 Blankets and travelling rugs.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

28
S.
No.
Chapter Description
2. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar
terry fabrics.
3. 6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
4. 6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads,
Counterpanes, Napkins, Pillow case and pillow slip, Table cloth and table cover, Towels, other than
terry towel, Mosquito nets, Cushion covers
5. 6305 Sacks and bags, of a kind used for the packing of goods.
6. 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping
goods.
7. 6307 Other made up articles, including dress patterns; such as Floor-cloths, dish-cloths, dusters
and similar cleaning cloths, Life-jackets and Life-belts, Sets consisting of woven fabric and yarn,
whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or
serviettes, or similar textile articles, put up in packings for retail sale.
8. 6309 Worn clothing and other worn articles.
9. 6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine,
cordage, rope or cables, of textile materials.
44. 64
(Footwear gaiters and the like; parts of
such articles)
1. Moulded Plastic footwear, hawai chappals and straps thereof
45. 66
(Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops
and parts thereof)

All goods

46. 67 1. Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and
articles thereof [6701 all goods]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

29
S.
No.
Chapter Description
(Prepared feathers and down and articles
made of feather or of down - artificial
flowers; articles of human hair)
47. 68
(Articles of stone, plaster, cement,
asbestos, mica or similar material)
1. Sand lime bricks
48. 70
(Glass and glassware)
1. Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and
lanterns [7020]
49. 73
(Articles of iron or steel)
1. Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners [7310 or 7326]
2. Animal shoe nails [7317]
3. Utensils [7323]
4. Sewing needles [7319]
5. Kerosene burners, kerosene stoves and wood burning stoves of iron or steel [7321]
6. Table or kitchen or other household articles of iron & steel [7323]
50. 74
(Copper and articles thereof)
1. Utensils [7418]
2. Table or kitchen or other household articles of iron & steel [7418]
51. 76
(Aluminium and articles thereof)
1. Utensils [7615]
2. Table or kitchen or other household articles of iron & steel [7615]
52. 77 (blank in tariff)
53. 82
(Tools, implements, cutlery, spoons and
forks of base metal; parts thereof of base
metal)
1. Pencil sharpeners and blades thereof [8214]
2. Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading
8208, and blades therefor [8211]
3. Paper knives [8114]
54. 84
(Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof)
1. Nuclear fuel [8401]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

30
S.
No.
Chapter Description
2. Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal
and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical
pumps [8413]
3. Bicycle pumps, hand pumps etc. [8414 20 10, 8414 20 20 or 8414 90 12]
4. Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or
threshing machinery, machines for cleaning, sorting or grading, machinery used in milling industry
and parts thereof [8432, 8433, 8436 and 8437]
5. Agricultural implements not operated manually or not driven by animal sprayers & drip irrigation
equipments including their parts & accessories thereof
6. Milking machines and dairy machinery [8434]
7. Sewing machines [8452]
8. Composting Machines [8479]
55. 85
(Electrical machinery and equipment and
parts thereof; sound recorders and re-
producers, television image and sound
recorders and reproducers, and parts and
accessories of such articles)

1. Mobile phones and parts for their manufacture
56. 87
(Vehicles other than railway or tramway
rolling-stocks, and parts and accessories
thereof)
1. Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) [8701]
2. Electrically operated vehicles, including two and three wheeled electric motor vehicles.
3. Bicycles and other cycles (including delivery tricycles), not motorised [8712],
4. Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of
8712 [8714]
5. Self-loading or self-unloading trailers for agricultural purposes [87162000]
6. Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles [8716 80]
57. 90
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

31
S.
No.
Chapter Description
(Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical instruments and apparatus;
parts and accessories thereof)
1. Spectacle lenses, contact lens [9001]
2. Medical devices
58. 91
(Clocks and watches and parts thereof)
1. Braille watches [9101, 9102]
59. 92
(Musical instruments; parts and
accessories of such articles)
1. Indigenous handmade musical instruments
60. 94
(Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings,
not elsewhere specified or included;
illuminated signs, illuminated name-
plates and the like; prefabricated
buildings)
1. Hurricane lanterns, Kerosene lamp/ lantern, petromax, glass chimney, accessories & components
thereof [9405, 9405 50 31].
2. LED lights or fixtures including LED lamps [9405].
3. LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board) [9405].
4. Coir products [except coir mattresses] [9404].
5. Products wholly made of quilted textile materials [9404].
61. 95
(Toys, games and sports requisites; parts
and accessories thereof)
1. Sports goods other than articles and equipments for general physical exercise [9506]
2. Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than
electronic toys] [9503].
3. Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. [9507 all goods].
62. 96
(Miscellaneous manufactured articles)
1. Combs, hair pins [9615 all goods]
2. Pens [other than Fountain pens, stylograph pens] [9608].
3. Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk [9609].
63. 97 All goods.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - III
List of Goods at 12% GST rate

32
S.
No.
Chapter Description
(Works of art, collectors' piece and
antiques)

1. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading
4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar
decorative plaques.
2. 9702 Original engravings, prints and lithographs.
3. 9703 Original sculptures and statuary, in any material.
4. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped
paper), and the like, used or unused, other than those of heading 4907.
5. 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical,
historical, archaeological, palaeontological, ethnographic or numismatic interest.
6. 9706 Antiques of an age exceeding one hundred years.]

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
1. 4
(Dairy produce; bird’s eggs; natural
honey; edible products of animal origin,
not elsewhere specified)
1. Condensed milk [04029110, 04029920]
2. 11
(Products of milling industry; malt;
starches; inulin; wheat gluten)
1. Malt, whether or not roasted [1107]
3. 13
(Lac; gums, resins and other vegetable
saps and extracts)
1. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams), other than
lac, shellac and heeng.
2. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and
other mucilages and thickeners, whether or not modified, derived from vegetable products;
other than Guar meal or guar gum refined split.
4. 14
(Vegetable plaiting materials; vegetable
products, not elsewhere specified or
included)
1. Indian katha [14049050]
5. 15
(Animal and vegetable fats and oils and
their cleavage products; prepared edible
fats; animal or vegetable waxes)
1. Margarine, Linoxyn [solidified linseed oil]; edible mixtures or preparations of animal or
vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible
fats or oils or their fractions of heading 1516 [1517]
2. Glycerol, crude; glycerol waters and glycerol lyes [1520 00 00],
3. Vegetable waxes, etc. [1521]
4. Degras, residues resulting from the treatment of fatty substances or animal or vegetable
waxes [1522]
6. 17
(Sugar and sugar confectionery)
1. Refined sugar containing added flavouring or colouring matter, sugar cubes [1701 91,
1701 99]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
2. All goods falling under 1702 [lactose, maple syrup, glucose, dextrose, fructose, invert
sugar, artificial honey, etc.], other than palmyra sugar
3. Sugar confectionery (excluding white chocolate and bubble / chewing gum) [1704]
7. 19
(Preparations of cereals, flour, starch or
milk; pastrycooks’ products)
1. Preparations for infant use, put up for retail sale [1901]
2. Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared. [1902]
3. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [1904]
4. Biscuits - Sweet biscuits [1905 31 00] and other biscuits [1905 90 20]
5. Waffles and wafers other than coated with chocolate or containing chocolate [1905 32]
6. Pastries and cakes [1905 90 10]
8. 20
(Preparations of vegetables, fruits, nuts
or other parts of plants)

1. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by
vinegar or acetic acid.
2. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
3. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic
acid.
4. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid,
frozen, other than products of heading 2006.
5. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not
frozen, other than products of heading 2006.
6. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar
(drained, glacé or crystallised).
7. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes,
obtained by cooking, whether or not containing added sugar or other sweetening matter.
8. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, not elsewhere
specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other
fruits

9. 21
(Miscellaneous edible preparations)
1. 2101 20 Extracts, essences and concentrates of tea or mate, and preparations with a
basis of these extracts, essences or concentrates or with a basis of tea or mate (i.e. instant
tea, quick brewing black tea, tea aroma, etc.)
2. 2103 Sauces and preparations therefor.
3. 2104 Soups and broths and preparations therefor; homogenised composite food
preparations.
4. 2105 Ice cream and other edible ice, whether or not containing cocoa.
5. 2106 All kinds of food mixes including instant food mixes, soft drink concentrates,
Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready
to eat packaged food and milk containing edible nuts with sugar or other ingredients,
Diabetic foods.
10. 22
(Beverages, spirit and vinegar)
1. 2201 Waters, including natural or artificial mineral waters and aerated waters, not
containing added sugar or other sweetening matter nor flavoured.
2. 2207 Ethyl alcohol and other spirits, denatured, of any strength.
3. 2209 Vinegar and substitutes for vinegar obtained from acetic acid.]
11. 25
(Salt; sulphur; earths and stone;
plastering materials, lime and cement)
1. Sulphur recovered as by-product in refining of crude oil [2503 00 10]
12. 26
(Ores, slag and ash)
1. 2619 Slag, dross (other than granulated slag), scalings and other waste from the
manufacture of iron or steel.
2. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing
metals, arsenic or their compounds.
3. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the
incineration of municipal waste.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
13. 27
(Mineral fuels, mineral oils and products
of their distillation; bituminous
substances; mineral waxes)
1. 2707 Oils and other products of the distillation of high temperature coal tar; such as
Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
2. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
3. Petroleum products [other than PDS kerosene, Avgas and LPG for supply to household
domestic consumers or to non-domestic exempted category (NDEC) customers]
14. 28
(Inorganic chemicals)

Inorganic chemicals
15. 29
(Organic chemicals)

Organic chemicals
16. 30
(Pharmaceutical products)
1. Nicotine polacrilex gum
17. 31
(Fertilisers)
1. All goods which are clearly not to be used as fertilisers [31]
18. 32
(Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints and
varnishes; putty and other mastics; inks)
1. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other
derivatives.
2. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning
preparations, whether or not containing natural tanning substances.
3. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but
excluding animal black), whether or not chemically defined; preparations as specified in
Note 3 to this Chapter based on colouring matter of vegetable or animal origin.
4. 3204 Synthetic organic colouring matter, whether or not chemically defined;
preparations as specified in Note 3 to this Chapter based on synthetic organic colouring
matter; synthetic organic products of a kind used as fluorescent brightening agents or as
luminophores, whether or not cemically defined
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
5. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour
lakes.
6. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other
than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as
luminophores, whether or not chemically defined.
7. Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes,
engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic,
enamelling or glass industry [3207]
8. 3211 Prepared driers.
9. 3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media,
in liquid or paste form, of a kind used in the manufacture of paints (including enamels);
stamping foils; dyes and other colouring matter put up in forms or packings for reta
10. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or
solid.
19. 33
(Essential oils and resinoids, perfumery,
cosmetic or toilet preparations)
1. Essential oils and resinoids [3301, 3302 [including Fractionated / de-terpenated mentha oil
(DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
1. Hair oil [3305 9011, 3305 90 19]
2. Toothpaste [3306 10 20]
20. 34
(Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, prepared
waxes, polishing or scouring
preparations, candles and similar articles,
modelling pastes, dental waxes and
dental preparations with a basis of
plaster)
1. 3401 [except 340130] Soap; organic surface-active products and preparations for use as
soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing
soap;
2. 3404 - Artificial waxes and prepared waxes [3404]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
21. 35
(Aluminoidal substances; modified
starches; glues; enzymes)

All goods
22. 36
(Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparations)
1. Propellant powders [3601].
2. Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
[3603].
1. Matches [3605]
23. 37.
(Photographic or cinematographic
goods)
1. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material
other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed,
whether or not in packs; such as for x-ray, Medical, Instant print film, Cinematographic
film,
2. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper,
paperboard or textiles; instant print film in rolls, sensitised, unexposed.
3. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed.
4. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not
developed.
5. 3706 Cinematographic film, exposed and developed, whether or not incorporating sound
track or consisting only of sound track.
6. 3707 Chemical preparations for photographic uses (other than varnishes, glues,
adhesives and similar preparations); unmixed products for photographic uses, put up in
measured portions or put up for retail sale in a form ready for use.

24. 38
(Miscellaneous chemical products)
1. Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or
other carbon in the form of pastes, blocks, plates or other semi-manufactures [3801]
2. Activated carbon; activated natural mineral products; animal black, including spent animal
black [3802]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
3. Tall oil, whether or not refined [3803].
4. Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared
or chemically treated, including lignin sulphonates [3804]
5. Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or
other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude
para-cymene; pine oil containing alpha-terpineol as the main constituent [3805].
6. Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums [3806]
7. Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and
similar preparations based on rosin, resin acids or on vegetable pitch [3807]
8. Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-
growth regulators, disinfectants and similar products [3808]
9. Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other
products and preparations (for example, dressings and mordants), of a kind used in the
textile, paper, leather or like industries, not elsewhere specified or included [3809]
10. Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for
soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting
of metal and other materials; preparations of a kind used as cores or coatings for welding
electrodes or rods [3810]
11. Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere
specified or included; anti-oxidising preparations and other compound stabilisers for rubber
or plastics.; such as Vulcanizing agents for rubber [3812]
12. Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified
or included. [3815]
13. Refractory cements, mortars, concretes and similar compositions, other than products of
heading 3801 [3816]
14. Mixed alkylbenzenes and mixed alkylnaphthalenes, etc. [3817]
15. Chemical elements doped for use in electronics, in the form of discs, wafers or similar
forms; chemical compounds doped for use in electronics [3818]; other than silicon wafers.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
16. Prepared culture media for the development or maintenance of micro-organisms (including
viruses and the like) or of plant, human or animal cells [3821].
17. Diagnostics or laboratory reagents, etc. [3822]
18. Industrial monobolic fatty acids, acid oils from refining; industrial fatty alcohols [3823]
19. Prepared binders for foundry moulds or cores; chemical products and preparations of the
chemical or allied industries (including those consisting of mixtures of natural products),
not elsewhere specified or included; including Ready mix concrete (3824 50 10), retarders
used in printing industry (3824 90), Salts for curing or salting (3824 90 16), Surface tension
reducing agents (3824 90 17), Water treatment chemicals (3824 90 22), Stencil correction
fluid (3824 90 24), Precipitated Silica (3824 90 25) [3824].
20. 3825 Residual products of the chemical or allied industries, not elsewhere specified or
included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this
Chapter.]
21. Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of
petroleum oils and oils obtained from bituminous minerals [3826].
25. 39
(Plastics and articles thereof)
1. Primary polymers [all goods falling under 3901 to 3913]
2. Ion exchangers based on primary polymers [3914]
3. Waste, parings and scrap, of plastics [3915]
4. All goods, including canes of plastics, [3916]
5. Tubes, pipes and hoses, and fittings therefor, of plastics [3917]
6. Self-adhesive plates, sheets, film, foil, etc. of plastics [3919]
7. Other plates, sheets, film, foil, etc. of plastics [3920, 3921]
8. Articles for conveyance or packing of goods, etc. of plastics [3923]
1. Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics
[3924]
9. Builder's wares of plastics, not elsewhere specified (like reservoirs, vats, shutters,
containers, doors and windows and their frames, thresholds, blinds etc.) [3925]
10. PVC Belt Conveyor (3926 90 10)]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
26. 40
(Rubber and articles thereof)
1. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets
or strip; mixtures of any product of heading 4001 with any product of this heading, in
primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber,
butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-
conjugated diene rubber (EPDM)
2. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip.
3. 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and
granules obtained therefrom.
4. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
5. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example,
discs and rings), of unvulcanised rubber.
6. 4007 Vulcanised rubber thread and cord, other than latex rubber thread.
7. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard
rubber.
8. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or
without their fittings (for example, joints, elbows, flanges).
9. 4010 Conveyor or transmission belts or belting, of vulcanised rubber.
10. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other
than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice
bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber
contraceptives, female (diaphragms), such as cervical caps].
11. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts),
for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves].
12. Erasers [4016].
27. 43
(Furskin and artificial fur; manufacturers
thereof)
1. 4301 Raw furskins, including heads, tails, paws and other pieces or cuttings, suitable for
furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103; of mink, of
lamb, of fox, etc.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
2. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings),
unassembled, or assembled (without the addition of other materials) other than those of
heading 4303; such as Calf skins, with hair on, tanned or dressed, Hides or skins of other
bovine and equine animals with hair on, tanned or dressed, etc.
3. 4304 Artificial fur; Artificial fur as trimmings and embellishments for garments, made ups,
knitwear, plastic and leather goods.
28. 44
(Wood and articles of wood, wood
charcoal)
1. Wood in the rough [4403]
2. Wood sawn or chipped [4407]
3. All goods [other than for match splints] [4408]
4. Wood (including strips and friezes for parquet flooring, not assembled) continuously
shaped [4409]
5. Resin bonded bamboo mat board, with or without veneer in between
6. Bamboo flooring tiles
7. Tableware and Kitchenware of wood [4419]
29. 45
(Cork and articles of cork)
1. 4501 Waste cork; crushed, granulated or ground cork.
2. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square)
blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers).
3. 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom.
4. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated
cork.]
30. 46
(Manufactures of straw, of esparto or of
other plaiting materials; Basket-ware and
wickerwork)

1. All goods
31. 48 1. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind
used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres,
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
(Paper and paperboard; articles of paper
pulp, of paper or of paperboard)
whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated
or printed, in rolls or sheets.
2. 4806 Vegetable parchment, tracing papers and other glazed transparent or translucent
papers, in rolls or sheets.
3. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including
coated or impregnated paper for duplicator stencils or offset plates), whether or not printed,
in rolls or sheets.
4. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated,
impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets, of any size, other than goods of the kind described in
heading 4803, 4809 or 4810 [Other aseptic packaging paper and
5. 4812 Filter blocks, slabs and plates, of paper pulp.
6. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
7. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than
those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put
up in boxes.
8. 4817 Envelopes, letter cards, plain postcards and correspondence cards,
9. 4818 Toilet paper and similar paper, 4820 Registers, account books, note books etc..
10. 4821 Paper or paperboard labels of all kinds, whether or not printed.
11. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard
(whether or not perforated or hardened).
12. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to
size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of
cellulose fibres [other than paper pulp moulded trays]

32. 54
(Man-made filaments; strip the like of
man-made textile materials)
1. Synthetic filament yarn such as nylon, polyester, acrylic, etc. [5402, 5404, 5406]
2. Artificial filament yarn such as viscose rayon, Cuprammonium, etc. [5403, 5405, 5406]
3. Sewing thread of manmade filaments [5401]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
33. 55
(Manmade staple fibres)
1. Synthetic or artificial filament tow [5501, 5502]
2. Synthetic or artificial staple fibres [5503, 5504, 5506, 5507]
3. Waste of manmade fibres [5505]
4. Sewing thread of manmade staple fibres [5508]
5. Yarn of manmade staple fibres [5509, 5510, 5511]
34. 64
(Footwear gaiters and the like; parts of
such articles)

All goods, other than moulded Plastic footwear, hawai chappals and straps thereof

35. 65
(Headgear and parts thereof)
1. Safety headgear such as helmets [6506 10]
1. 6504 Hats and other headgear, plaited or made by assembling strips of any material,
whether or not lined or trimmed.
2. 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other
textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of
any material, whether or not lined or trimmed.
36. 68
(Articles of stone, plaster, cement,
asbestos, mica or similar material)
1. Fly ash bricks
2. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for
grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones,
and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of
ceramics, with or without parts of other materials
3. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper,
of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made
up; such as Abrasive cloths, Emery or corundum coated paper, Flint coated paper, Glass or
sand coated paper.
4. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded
clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
insulating, sound-insulating or sound-absorbing mineral materials, other than those of
heading 6811 or 6812 or chapter 69.
5. 6811 Articles of asbestos-cement, of cellulose fibre-cement or the like.
37. 69
(Ceramic products)
1. Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other
than those of siliceous fossil meals or similar siliceous earths. [all goods of 6902, 6903]
1. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or
china.
2. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other
than of porcelain or china [other than Earthen pot and clay lamps].
38. 70
(Glass and glassware)
1. Glasses for corrective spectacles [7015 10]
2. 7001 Cullet and other waste and scrap of glass; glass in the mass.
3. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.
4. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of
a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids
and other closures, of glass.
5. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar
purposes (other than that of heading 7010 or 7018).
6. 7015 Clock or watch glasses and similar glasses, glasses for non-corrective spectacles,
curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their
segments, for the manufacture of such glasses.
7. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or
calibrated.
8. 7018 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar
glass small wares, and articles thereof other than imitation jewellery; glass eyes other than
prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than
imitation jewellery; glass microsphers not exceeding 1 mm in diameter :
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
9. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven
fabrics)
39. 72
(Iron and steel)

All goods
40. 73
(Articles of iron or steel)

1. 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled
elements; welded angles, shapes and sections, of iron or steel.
2. 7302 Railway or tramway track construction material of iron or steel, the following: rails,
check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing
pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail
clips bedplates, ties and other material specialized for jointing or fixing rails
3. 7303 Tubes, pipes and hollow profiles, of cast iron.
4. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
5. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having
circular crosssections, the external diameter of which exceeds 406.4 mm, of iron or steel.
6. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or
similarly closed), of iron or steel.
7. 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.
8. Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for
example, bridges and bridgesections, lockgates, towers, lattice masts, roofs, roofing
frameworks, doors and windows and their frames and thresholds for doors, and shutters,
balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section,
tubes and the like, prepared for using structures, of iron or steel [other than transmission
towers] [7308]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
9. Reservoirs, tanks, vats and similar containers for any material (other than compressed or
liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with mechanical or thermal equipment [7309]
10. Tanks, casks, drums, cans, boxes and similar containers, for any material (other than
compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or
not lined or heat-insulated, but not fitted with mechanical or thermal equipment [7310]
11. Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89,
7315 90 [7315].
12. 7311 Containers for compressed or liquefied gas, of iron or steel.
13. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not
electrically insulated.
14. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and
loosely twisted double wire, of a kind used for fencing, of iron or steel.
15. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire;
expanded metal of iron or steel.
16. Anchors, grapnels and parts thereof, of iron or steel [7316]
17. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading
8305) and similar articles, of iron or steel, whether or not with heads of other material, but
excluding such articles with heads of copper.
18. 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers
(including spring washers) and similar articles, of iron or steel.
19. 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and
similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or
steel, not elsewhere specified or included.
20. Springs and leaves for springs, of iron and steel [7320]
21. 7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or
steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
22. Other cast articles of iron or steel; such as Grinding balls and similar articles for mills,
Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar
system [7325]
23. Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding
balls and similar articles for mills, articles for automobiles and Earth moving implements,
articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of
tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts,
Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware
(excluding utensil & sign board), Manufactures of stainless steel (excluding utensils),
Articles of clad metal [7326]

41. 74
(Copper and articles thereof)
1. 7401 Copper mattes; cement copper (precipitated copper).
2. 7402 Unrefined copper; copper anodes for electrolytic refining.
3. 7403 Refined copper and copper alloys, unwrought.
4. 7404 Copper waste and scrap.
5. 7405 Master alloys of copper.
6. 7406 Copper powders and flakes.
7. 7407 Copper bars, rods and profiles.
8. 7408 Copper wire
9. 7409 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm.
10. 7410 Copper foils
11. 7411 Copper tubes and pipes.
12. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).
13. 7413 Stranded wires and cables
14. 7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and
similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw
hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles,
of copper.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description

42. 75
(Nickel and articles thereof)
1. All goods
43. 76
(Aluminium and articles thereof)
1. 7601 Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
2. 7602 Aluminium waste and scrap.
3. 7603 Aluminium powders and flakes.
4. 7604 Aluminium bars, rods and profiles.
5. 7605 Aluminium wire.
6. 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.
7. 7608 Aluminium tubes and pipes.
8. 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves).
9. 7610 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts
of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing
frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and
the like, prepared for use in structures.
10. Aluminium reservoirs, tanks, vats and similar containers, for any material (other than
compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-
insulated, but not fitted with mechanical or thermal equipment [7611]
11. Aluminium casks, drums, cans, boxes, etc. [7612]
12. Aluminium containers for compressed or liquefied gas [7613]
13. Stranded wires and cables [7614]
44. 77 (blank in tariff)
45. 78
(Lead and articles thereof)
All goods
46. 79 All goods
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
(Zinc and articles thereof)
47. 80
(Tin and articles thereof)
All goods
48. 81
(Other base metals; cermets; articles
thereof)
All goods
49. 82
(Tools, implements, cutlery, spoons and
forks of base metal; parts thereof of base
metal)
All goods not specified elsewhere

1. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears,
pipe-cutters, bolt croppers, perforating punches and similar hand tools.
2. 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not
including tap wrenches); interchangeable spanner sockets, with or without handles.
3. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow
lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or
water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels
with frameworks
4. 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale.
5. 8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-
tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring,
broaching, milling, turning or screw driving), including dies for drawing or extruding
metal, and rock drilling or earth boring tools
6. 8208 Knives and cutting blades, for machines or for mechanical appliances.
7. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets.
8. 8210 Hand-operated mechanical appliances, weighing 10 kg or less, used in the
preparation, conditioning or serving of food or drink.
9. 8213 Scissors, tailors' shears and similar shears, and blades therefor.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
10. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs
and similar kitchen or tableware.

50. 83
(Miscellaneous articles of base metal)
1. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps
and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing
articles, of base metal.
2. Bells, gongs and the like [8306]
3. Flexible tubing of base metal [8307]
4. Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules
for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal
[8309]
5. Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides,
coated or cored with flux material, of a kind used for soldering, brazing, welding or
deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder,
used for metal spraying [8311]

51. 84
(Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof)
1. Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery
and apparatus for isotopic separation [8401]
2. Steam or other vapour generating boilers (other than central heating hot water boilers
capable also of producing low pressure steam); super-heated water boilers [8402]
3. Central heating boilers other than those of heading 8402 [8403]
4. Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers,
super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power
units [8404]
5. Producer gas or water gas generators, with or without their purifiers; acetylene gas
generators and similar water process gas generators, with or without their purifiers [8405]
6. Steam turbines and other vapour turbines [8406]
7. Hydraulic turbines, water wheels, and regulators therefor [8410]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
8. Turbo-jets, turbo-propellers and other gas turbines - turbo-jets [8411]
9. Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines
and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or
engine] [8412]
10. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical
stokers, including their mechanical grates, mechanical ash dischargers and similar
appliances.
11. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
12. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders
therefor
13. Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus,
for liquids or gases [8421]
14. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
15. Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and
works trucks fitted with a crane [8426]
16. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to
8430
17. 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit
juices or similar beverages.
18. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial
preparation or manufacture of food or drink, other than machinery for the extraction or
preparation of animal or fixed vegetable fats or oils.
19. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing
paper or paperboard.
20. 8440 Book-binding machinery, including book-sewing machines.
21. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting
machines of all kinds.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
22. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to
8465) for preparing or making plates, printing components; plates, cylinders and
lithographic stones, prepared for printing purposes (for example, planed, grained or
polished).
23. 8443 Printing machinery used for printing by means of plates, cylinders and other printing
components of heading 84.42; other printers, copying machines and facsimile machines,
whether or not combined; parts and accessories thereof.
24. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials.
25. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and
other machinery for producing textile yarns; textile reeling or winding (including weft-
winding) machines and machines for preparing textile yarns for use on the machines of
heading 8446 or 8447
26. 8446 Weaving machines (looms).
27. 8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn,
tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
28. 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47
(for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms);
parts and accessories suitable for use solely or principally with the machines of this heading
or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card
clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
29. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in
shapes, including machinery for making felt hats; blocks for making hats.
30. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing,
drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing,
coating or impregnating textile yarns, fabrics or made up textile articles and machines for
applying the paste to the base fabric or other support used in the manufacture of floor
covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking
textile fabrics.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
31. Machinery of headings 8453 to 8470
32. 8471 Computers, tablet computers etc.
33. 8472 Braille typewriters, electric or non-electric [8472]
34. Machinery of headings 8473 to 8475
35. 8477 Injection moulding machines for rubber and plastics
36. 8479 Machines and mechanical appliances having individual functions, not specified or
included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used
in airports (8479 71 00) and other (8479 79 00)].
37. 8480 to 8482.
38. 8486 Machines and apparatus of a kind used solely or principally for the manufacture of
semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or
flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts
and accessories.
39. 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or
other electrical features not specified or included elsewhere in this chapter

52. 85
(Electrical machinery and equipment and
parts thereof; sound recorders and re-
producers, television image and sound
recorders and reproducers, and parts and
accessories of such articles)
1. Electric motors and generators (excluding generating sets) [8501]
2. Electric generating sets and rotary converters [8502]
3. Parts suitable for use solely or principally with the machines of heading 8502 [8503]
4. 8505 Electro-magnets; permanent magnets and articles intended to become permanent
magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and
similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic
lifting heads.
5. Industrial or laboratory electric furnaces and ovens (including those functioning by
induction or dielectric loss); other industrial or laboratory equipment for the heat treatment
of materials by induction or dielectric loss [8514]
6. Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic,
electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
apparatus, whether or not capable of cutting; electric machines and apparatus for hot
spraying of metals or cermets [8515]
7. 8517 Telephone sets, including telephones for cellular networks or for other wireless
networks; other apparatus for the transmission or reception of voice, images or other data,
including apparatus for communication in a wired or wireless network (such as a local or
wide area network), other than transmission or reception apparatus of heading 8443, 8525,
8527 or 8528.
8. 8518 Microphones and stands therefor.
9. 8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media
for the recording of sound or of other phenomena, whether or not recorded, including
matrices and masters for the production of discs, but excluding products of Chapter 37.
10. 8532 Electrical capacitors
11. 8533 Electrical resistors.
12. 8534 Printed Circuits
13. Electrical apparatus for switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for example, switches, fuses, lightning arresters,
voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a
voltage exceeding 1,000 volts [8535]
14. 8538 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536
or 8537.
15. 8540 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum
or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-
ray tubes, television camera tubes).
16. 8541 Diodes, transistors and similar semi-conductor devices; photosensitive semi-
conductor devices; including photo voltaic cells, whether or not assembled in modules or
made up into panels; light-emitting diodes (led); mounted piezo-electric crystals”;
17. 8542 Electronic integrated circuits.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
18. 8543 Electrical machines and apparatus, having individual functions, not specified or
included elsewhere in this Chapter.
19. 8546 Electrical insulators of any material.
20. 8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent
primary cells, spent primary batteries and spent electric accumulators; electrical parts of
machinery or apparatus, not specified or included elsewhere in this Chapter.
53. 86
[Railway or tramway locomotives,
rolling-stocks and parts thereof; railway
or tramway track fixtures and fittings and
parts thereof; mechanical (including
electro-mechanical) traffic signalling
equipment of all kinds]
1. Containers (including containers for the transport of fluids) specially designed and
equipped for carriage by one or more modes of transport [including refrigerated containers]
[8609]
54. 87
(Vehicles other than railway or tramway
rolling-stocks, and parts and accessories
thereof)
1. Cars for physically handicapped persons [8703]
2. Refrigerated motor vehicles [8704]

55. 88
(Aircraft; spacecraft and parts thereof)
1. Balloons and dirigibles, gliders and other non-powered aircraft [8801].
2. Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof
and accessories thereto and parts thereof [8804].
3. Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts
thereof [8805]
56. 89
(Ships, boats and floating structures)
1. Vessels and other floating structures for breaking up [89080000]
57. 90 1. [9001] Optical fibres and optical fibre bundles; optical fibre cables other than those of
heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
(Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical instruments and apparatus;
parts and accessories thereof)
elements, of any material, unmounted, other than such elements of glass not optically
worked
2. [9002] Lenses, prisms, mirrors and other optical elements, of any material, mounted,
being parts of or fittings for instruments or apparatus, other than such elements of glass not
optically worked.
3. [9003] Frames and mountings for spectacles, goggles or the like, and parts thereof.
4. [9004] Spectacles, and the like, corrective, protective or other and goggles, corrective.
5. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity
or other mechanical properties of materials (for example, metals, wood, textiles, paper,
plastics).
6. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers,
barometers, hygrometers and psychrometers, recording or not, and any combination of
these instruments.
7. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other
variables of liquids or gases (for example, flow meters, level gauges, manometers, heat
meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
8. 9027 Instruments and apparatus for physical or chemical analysis (for example,
polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments
and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or
the like; instruments and appratus for measuring or checking quantities of heat, sound or
light (including exposure meters); microtomes
9. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters
therefor.
10. 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and
the like; speed indicators and tachometers, other than those of heading 9014 or 9015;
stroboscopes.
11. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring
or checking electrical quantities, excluding meters of heading 90.28; instruments and
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
apparatus for measuring or detecting alpha, beta, gamma, Xray, cosmic or other ionising
radiatioin
12. 9031 Measuring or checking instruments, appliances and machines, not specified or
included elsewhere in this Chapter; profile projectors.
58. 91
(Clocks and watches and parts thereof)
1. 9103 Clocks with watch movements, excluding clocks of heading 9104.
2. 9105 Other clocks
3. 9109 Clock movements, complete and assembled.
4. 9114 Other clock parts].
59. 93
(Arms and ammunition; parts and
accessories thereof)
1. Military weapons other than revolvers, pistols [9301].
2. 9303 Other firearms and similar devices which operate by the firing of an explosive charge
(for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other
devices designed to project only signal flares, pistols and revolvers for firing blank
ammunition, captive-bolt humane killers, line-throwing guns)
3. 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding
those of heading 9307.
4. 9305 Parts and accessories of articles of headings 9301 to 9304.
5. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts
thereof; cartridges and other ammunition and projectiles and parts thereof, including shot
and cartridge wads.
6. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards
and sheaths therefor.

60. 94
(Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings,
not elsewhere specified or included;
1. Medical, surgical, dental or veterinary furniture (for example, operating tables,
examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs
and similar chairs, having rotating as well as both reclining and elevating movements; parts
of the foregoing articles [9402].
2. Coir mattresses, cotton pillows, mattress and quilts [9404].
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
illuminated signs, illuminated name-
plates and the like; prefabricated
buildings)
3. 9406 Prefabricated buildings.
61. 95
(Toys, games and sports requisites; parts
and accessories thereof)
1. Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories
thereof) [9503].
62. 96
(Miscellaneous manufactured articles)
1. Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut
shell, button blanks [9606 21 00, 9606 22 00, 9606 29, 9606 30].
2. Sanitary towels, tampons, sanitary napkins, clinical diapers [9619 all goods].
3. 9603 Brooms [except Unbranded broomsticks and Muddhas made of sarkanda, phool
bahari jhadoo (9603 10 00)], brushes (including brushes constituting parts of machines,
appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and
feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers;
squeegees (other than roller squeegees)
4. 9604 Hand sieves and hand riddles
5. 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning
6. 9608 Fountain pens, stylograph pens and other pens
7. 9610 00 00 Boards, with writing or drawing surface, whether or not framed.
8. 9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions,
whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without
boxes.
63. 98
(Project Imports)
1. All goods.

2. 9801 All items of machinery including prime movers, instruments, apparatus and
appliances, control gear and transmission equipment, auxiliary equipment (including those
required for research and
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - IV
List of Goods at 18% GST rate

S.
No.
Chapter Description
development purposes, testing and quality control), as well as all components (whether
finished or not) or raw materials for the manufacture of the aforesaid items and their
components, required for the initial setting up of a unit, or the substantial expansion of an
existing unit, of a specified: industrial plant, (2) irrigation project, (3) power project, (4)
mining project, (5) project for the exploration for oil or other minerals, and (6) such other
projects as the Central Government may, having regard to the economic development of
the country notify in the Official Gazette in this behalf; and spare parts, other raw materials
(including semi-finished materials of consumable stores) not exceeding 10% of the value
of the ods specified above, provided that such spare parts, raw materials or consumable
stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above.
2. 9802 Laboratory chemicals
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
1. 17
(Sugar and sugar confectionery)
1. Molasses [1703]
2. Chewing gum / bubble gum and white chocolate, not containing cocoa [1704]
2. 18
(Cocoa and cocoa preparations)
1. Cocoa butter, fat and oil [1804]
2. Cocoa powder, not containing added sugar or sweetening matter [1805] and
3. Chocolates and other food preparations containing cocoa [1806]
3. 19
(Preparations of cereals, flour, starch or
milk; pastrycooks’ products)
1. Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis,
not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not
containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted
basis not elsewhere specified or included, other than preparations for infant use put up for retail
sale and mixes and doughs for the preparation of bakers’ wares.
2. Waffles and wafers coated with chocolate or containing chocolate [1905 32]
4. 21
(Miscellaneous edible preparations)
1. Extracts, essences and concentrates of coffee, and preparations with a basis of these
extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee
aroma, etc.) [2101]
2. Mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, other
sauces and prearations therefor [2103]
3. Food preparations not elsewhere specified or included i.e. Protein concentrates and textured
protein substances, Sugar-syrups containing added flavouring or colouring matter, not
elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup,
Compound preparations for making non-alcoholic beverages, Food flavouring material,
Churna for pan, Custard powder [2106].
4. Pan masala [2106 90 20]
5. 22
(Beverages, spirit and vinegar)
1. Other non-alcoholic beverages [2202 90 90]
2. Aerated waters, containing added sugar or other sweetening matter or flavoured [2202
10]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description

6. 24
(Tobacco and manufactured tobacco
substitutes)
1. All goods not specified elsewhere
7. 25
(Salt; sulphur; earths and stone; plastering
materials, lime and cement)
1. Marble and travertine, other than blocks [2515 12 20, 2515 12 90]
2. Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic
cements, whether or not coloured or in the form of clinkers [2523]
8. 27
(Mineral fuels, mineral oils and products
of their distillation; bituminous
substances; mineral waxes)
1. Avgas [2710]
9. 32
(Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and other
colouring matter; paints and varnishes;
putty and other mastics; inks)
1. Paints and varnishes (including enamels and lacquers) based on synthetic polymers or
chemically modified natural polymers [3208, 3209]
2. Other paints and varnishes (including enamels, lacquers and distempers); prepared water
pigments of a kind used for finishing leather [3210]
3. Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and
the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [3213]
4. Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’
fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the
like [3214]
10. 33
(Essential oils and resinoids, perfumery,
cosmetic or toilet preparations)
1. 3303 Perfumes and toilet waters.
2. 3304 Beauty or make-up preparations and preparations for the care of the skin (other than
medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
3. 3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes
(natural, herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19]
4. 3306 Preparations for oral or dental hygiene, including and powders; yarn used to clean between
the teeth (dental floss), in individual retail packages [except dentifrices – Toothpaste - 3306 10
20].
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
5. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations,
depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or
included; prepared room deodorisers, whether or not perfumed or having disinfectant properties;
such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and
antiperspirants.

11. 34
(Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, prepared
waxes, polishing or scouring preparations,
candles and similar articles, modelling
pastes, dental waxes and dental
preparations with a basis of plaster)
1. 340130 - Organic surface-active products and preparations for washing the skin, in the form
of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding,
felt and nonwovens, impregnated, coated or covered with soap or detergent
2. 3402 Organic surface-active agents (other than soap); surface-active preparations, washing
preparations (including auxiliary washing preparations) and cleaning preparations, whether or
not containing soap, other than those of heading 3401.
3. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release
preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on
lubricants) and preparations of a kind used for the oil or grease treatment of textile materials,
leather, furskins or other materials, but excluding preparations containing, as basic
constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous
minerals
4. 3404 Artificial waxes and prepared waxes.
5. 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring
pastes and powders and similar preparations (whether or not in the form of paper, wadding,
felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such
preparations), excluding waxes of heading 3404
6. 3407 Modelling pastes, including those put up for children's amusement; preparations known
as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale
or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry,
with a basis of plaster (of calcined gypsum or calcium sulphate)
12. 36 1. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
(Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparations)
2. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
3. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as
specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind
used for filling or refilling cigarette or similar lighters.
13. 38
(Miscellaneous chemical products)
1. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-
corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for
other liquids used for the same purposes as mineral oils.
2. 3813Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades.
3. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared
paint or varnish removers.
4. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not
containing or containing less than 70% by weight of petroleum oils or oils obtained from
bituminous minerals.
5. 3820 Anti-freezing preparations and prepared de-icing fluids.
14. 39
(Plastics and articles thereof)
1. Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or
ceiling coverings of plastics [3918]
2. Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing
cisterns and similar sanitary ware of plastics [3922]
3. Other articles of plastics and articles of other materials of headings 3901 to 3914 [except
bangles of plastic (3926 40 11) and PVC Belt Conveyor (3926 90 10)] [3926]
15. 40
(Rubber and articles thereof)
1. New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles
etc. [4011] [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled
powered cycle rickshaws.]
2. Retreaded or used tyres and flaps [4012]
3. Inner tubes of rubber [4013] [other than of a kind used on/in bicycles, cycle -rickshaws and
three wheeled powered cycle rickshaws.]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
4. Other articles of vulcanised rubber including Floor coverings and mats, rubber boats or
dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanised rubber
(other than erasers) [4016]
5. Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and
cyclostyling rollers) [4017]
16. 42
[Articles of leather; saddlery and harness;
travel goods, handbags and similar
containers; articles of animal gut (other
than silk-worm gut)]
1. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle
cloths, saddle bags, dog coats and the like), of any material.
2. 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle
cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar
containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags,
shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- pouches, tool bags, sports
bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of
leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or
wholly or mainly covered with such materials or with paper
3. 4203 Articles of apparel and clothing accessories, of leather or of composition leather.
4. 4205 Other articles of leather or of composition leather.
5. 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.
17. 43
(Furskin and artificial fur; manufacturers
thereof)
1. 4303 Articles of apparel, clothing accessories and other articles of furskin.
2. 4304 Articles of artificial fur.
18. 44
(Wood and articles of wood, wood
charcoal)

1. Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board)
of wood or other ligneous materials, whether or not agglomerated with resins or other organic
binding substances, other than specified particle boards [4410]
2. Fibre board of wood or other ligneous materials, whether or not bonded with resins or other
organic substances [4411]
3. Plywood, veneered panels and similar laminated wood [4412]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
4. Densified wood, in blocks, plates, strips, or profile shapes [4413]
5. Wooden frames for paintings, photographs, mirrors or similar objects [4414]
6. Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring
panels, shingles and shakes [4418]
7. Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of
domestic decorative articles used as tableware and kitchenware.
19. 48
(Paper and paperboard; articles of paper
pulp, of paper or of paperboard)
1. Wall paper and similar wall coverings [4814]
20. 65
(Headgear and parts thereof)
All goods not specified elsewhere [other than helmets, textile head gears]

1. 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims;
plateaux and manchons (including slit manchons), of felt.
2. 6502 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to
shape, nor with made brims, nor lined, nor trimmed.
3. 6506 Other headgear, whether or not lined or trimmed.
4. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for
headgear.
21. 67
(Prepared feathers and down and articles
made of feather or of down - artificial
flowers; articles of human hair)
1. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers,
foliage or fruit.
2. 6703 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair
or other textile materials, prepared for use in making wigs or the like.
3. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal
hair or of textile materials; articles of human hair not elsewhere specified or included.

22. 68
(Articles of stone, plaster, cement,
asbestos, mica or similar material)
1. 6801 Setts, curbstones and flagstones, of natural stone (except slate).
2. 6802 Worked monumental or building stone (except slate) and articles thereof, other than
goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
or not on a backing; artificially coloured granules, chippings and powder, of natural stone
(including slate); of marble, travertine and alabaster, of Granite, of Other calcareous
stone.
3. 6803 Worked slate and articles of slate or of agglomerated slate.
4. 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar
pitch).
5. 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of
shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster
or other mineral binders.
6. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels,
tiles and similar articles, not ornamented.
7. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as
Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks,
Prefabricated structural components for Building or civil engineering, Prefabricated structural
components for building or civil engineering.
8. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos
and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven
fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of
heading 6811 or 6813
9. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs,
washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of
other mineral substances or of cellulose, whether or not combined with textiles or other
materials.
10. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether
or not on a support of paper, paperboard or other materials.
11. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of
carbon fibres and articles of peat), not elsewhere specified or included.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
23. 69
(Ceramic products)
1. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr,
tripolite or diatomite) or of similar siliceous earths.
2. 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs,
supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or
of similar siliceous earths.
3. 6904 Ceramic flooring blocks, support or filler tiles and the like.
4. 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic
constructional goods.
5. 6906 Ceramic pipes, conduits, guttering and pipe fittings.
6. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like,
whether or not on a backing; finishing ceramics
7. 6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and
the like, whether or not on a backing.
8. 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and
similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind
used for the conveyance or packing of goods.
9. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans,
flushing cisterns, urinals and similar sanitary fixtures.
10. 6913 Statuettes and other ornamental ceramic articles.
11. 6914 Other ceramic articles.
24. 70
(Glass and glassware)
1. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent,
reflecting or non-reflecting layer, but not otherwise worked.
2. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked.
3. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise worked.
4. 7006 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled
or otherwise worked, but not framed or fitted with other materials.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
5. 7007 Safety glass, consisting of toughened (tempered) or laminated glass.
6. 7008 Multiple-walled insulating units of glass.
7. 7009 Glass mirrors, whether or not framed, including rear-view mirrors.
8. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without
fittings, for electric lamps, cathode-ray tubes or the like.
9. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015),
not optically worked.
10. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass,
whether or not wired, of a kind used for building or construction purposes; glass cubes and
other glass smallwares, whether or not on a backing, for mosaics or similar decorative
purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells
or similar forms
11. 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene
wick lamps, Glass chimneys for lamps and lanterns].

25. 73
(Articles of iron or steel)
1. Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those
with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers
and similar non-electric domestic appliances, and parts thereof, of iron or steel [7321]
2. Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air
heaters and hot air distributors (including distributors which can also distribute fresh or
conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts
thereof, of iron or steel [7322]
3. Sanitary ware and parts thereof of iron and steel [7324]
26. 74
(Copper and articles thereof)
1. All goods other than utensils i.e. sanitary ware and parts thereof of copper [7418]
2. Other articles of copper [including chain and parts thereof under 7419 10 and other articles
under 7419 99] but not including metal castings under 7419 91 00 [7419]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
27. 76
(Aluminium and articles thereof)
1. Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar
backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. [7607]
2. Doors, windows and their frames and thresholds for doors under 7610 10 00 [7610]
3. Sanitary ware and parts thereof [7615]
28. 82
(Tools, implements, cutlery, spoons and
forks of base metal; parts thereof of base
metal)
1. Razors and razor blades (including razor blade blanks in strips) [8212]
2. Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and
mincing knives,); manicure or pedicure sets and instruments (including nail files); other than
paper knives, pencil sharpeners and blades thereof [8214].
29. 83
(Miscellaneous articles of base metal)
1. 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases,
windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks,
hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door
closers of base metal
2. 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-
rooms, cash or deed boxes and the like, of base metal.
3. 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp
stands and similar office or desk equipment, of base metal, other than office furniture of
heading 9403.
4. 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing
tags and similar office articles, of base metal; staples in strips (for example, for offices,
upholstery, packaging), of base metal.
5. 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of
base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist
watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles;
tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.
6. 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other
symbols, of base metal, excluding those of heading 9405.]

30. 84 1. Spark-ignition reciprocating or rotary internal combustion piston engine [8407]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
(Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof)
2. Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
[8408]
3. Parts suitable for use solely or principally with the engines of heading 8407 or 8408 [8409]
4. Pumps for dispensing fuel or lubricants of the type used in filling stations or garages under
8413 11(except hand pumps under 8413 11 10), Fuel, lubricating or cooling medium pumps
for internal combustion piston engines [under 8413 30], concrete pumps [8413 40 00], other
rotary positive displacement pumps [under 8413 60] [8413]
5. Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods
incorporating a fan, whether or not fitted with filters [8414]
6. Air-conditioning machines, comprising a motor-driven fan and elements for changing the
temperature and humidity, including those machines in which the humidity cannot be
separately regulated [8415]
7. Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat
pumps other than air conditioning machines of heading 8415 [8418]
8. Storage water heaters, non-electric under 8419 19 (except solar water heater and system), 8419
89 10 [Pressure vessels, reactors, columns or towers or chemical storage tanks] , 8419 89 20 [
Glass lined equipment], 8419 89 30 [Auto claves other than for cooking or heating food, not
elsewhere specified or included], 8419 89 40 [Cooling towers and similar plants for direct
cooling (without a separating wall) by means of recirculated water] , 8419 89 60 [ Plant growth
chambers and rooms and tissue culture chambers and rooms having temperature, humidity or
light control], 8419 89 70 [ Apparatus for rapid heating of semi- conductor devices , apparatus
for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical
vapour deposition on LCD substratus] [8419]
9. Dish washing machines, household [8422 11 00] and other [8422 19 00] [8422]
10. Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including
weight operated counting or checking machines; weighing machine weights of all kinds [8423]
11. Fire extinguishers [8424]
12. Fork-lift trucks; other works trucks fitted with lifting or handling equipment [8427]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
13. Other lifting, handling, loading or unloading machinery (for example, lifts, escalators,
conveyors, teleferics) [8428]
14. Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels,
excavators, shovel loaders, tamping machines and road rollers [8429]
15. Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or
boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs
and snow-blowers [8430]
16. Printer, photo copying, fax machines, ink cartridges [8443]
17. Household or laundry-type washing machines, including machines which both wash and dry
[8450]
18. Other office machines (for example, hectograph or stencil duplicating machines, addressing
machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping
machines, pencil-sharpening machines, perforating or stapling machines) [other than Braille
typewriters, electric or non-electric] [8472]
19. Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage
machines), including money changing machines [8476]
20. Machinery for preparing or making up tobacco, not specified or included elsewhere in this
chapter [8478]
21. Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00].
22. Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and
plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed
changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches
and shaft couplings (including universal joints) [8483]
23. Gaskets and similar joints of metal sheeting combined with other material or of two or more
layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put
up in pouches, envelopes or similar packings; mechanical seals [8484]
31. 85 1. Static converters (for example, rectifiers) and inductors [8504]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
(Electrical machinery and equipment and
parts thereof; sound recorders and re-
producers, television image and sound
recorders and reproducers, and parts and
accessories of such articles)
2. Primary cells and primary batteries [8506]
3. Electric accumulators, including separators therefor, whether or not rectangular (including
square) [8507]
4. Vacuum cleaners [8508]
5. Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum
cleaners of heading 8508 [8509]
6. Shavers, hair clippers and hair-removing appliances, with self-contained electric motor [8510]
7. Electrical ignition or starting equipment of a kind used for spark-ignition or compression-
ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos,
ignition coils, sparking plugs and glow plugs, starter motors); generators (for example,
dynamos, alternators) and cut-outs of a kind used in conjunction with such engines [8511]
8. Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen
wipers, defrosters and demisters, of a kind used for cycles or motor vehicles [8512]
9. Portable electric lamps designed to function by their own source of energy (for example, dry
batteries, accumulators, magnetos), other than lighting equipment of heading 8512 [8513]
10. Electric instantaneous or storage water heaters and immersion heaters; electric space heating
apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair
dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other
electro-thermic appliances of a kind used for domestic purposes; electric heating resistors,
other than those of heading 8545 [8516]
11. ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]
[8517]
12. Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric
amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] [8518]
13. Sound recording or reproducing apparatus [8519]
14. Video recording or reproducing apparatus, whether or not incorporating a video tuner [8521]
15. Parts and accessories suitable for use solely or principally with the apparatus of headings 8519
or 8521 [8522]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
16. Transmission apparatus for radio-broadcasting or television, whether or not incorporating
reception apparatus or sound recording or reproducing apparatus; television cameras, digital
cameras and video cameras recorders [8525]
17. Radar apparatus, radio navigational aid apparatus and radio remote control apparatus [8526]
18. Reception apparatus for radio-broadcasting, whether or not combined, in the same housing,
with sound recording or reproducing apparatus or a clock [8527]
19. Monitors and projectors, not incorporating television reception apparatus; reception apparatus
for television, whether or not incorporating radio-broadcast receiver or sound or video
recording or reproducing apparatus [8528]
20. Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 [8529]
21. Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland
waterways, parking facilities, port installations or airfields (other than those of heading 8608)
[8530]
22. Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels,
burglar or fire alarms), other than those of heading 8512 or 8530 [8531]
23. Electrical apparatus for switching or protecting electrical circuits, or for making connections
to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs,
sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000
volts : connectors for optical fibres optical fibres, bundles or cables [8536]
24. Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus
of heading 8535 or 8536, for electric control or the distribution of electricity, including those
incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other
than switching apparatus of heading 8517 [8537]
25. Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-
red lamps; arclamps [8539]
26. Electrical machines and apparatus having individual functions, not specified or included
elsewhere in this chapter [8543]
27. Insulated wire, cable All goods [8544]
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
28. Brushes under 8545 20 00 and goods under 8545 (including arc lamp carbon and battery
carbon) [8545]
29. Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of
insulating material apart from any minor components of metal (for example, threaded sockets)
incorporated during moulding solely for the purposes of assembly, other than insulators of
heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating
material [8547]
32. 87
(Vehicles other than railway or tramway
rolling-stocks, and parts and accessories
thereof)
1. 8702 Motor vehicles for the transport of ten or more persons, including the driver.
2. 8703 Motor cars and other motor vehicles principally designed for the transport of persons
(other than those of heading 8702), including station wagons and racing cars [other than Cars
for physically handicapped persons].
3. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles].
4. 8705 Special purpose motor vehicles, other than those principally designed for the transport of
persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles,
concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile
radiological unit)
5. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705.
6. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705.
7. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705.
8. 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type
used in factories, warehouses, dock areas or airports for short distance transport of goods;
tractors of the type used on railway station platforms; parts of the foregoing vehicles.
9. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with
weapons, and parts of such vehicles.
10. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or
without side-cars; side-cars.
11. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically
propelled.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
12. 8714 Parts and accessories of vehicles of headings 8711 and 8713.
13. 8715 Baby carriages and parts thereof.
14. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other
than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled
vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]

33. 88
(Aircraft; spacecraft and parts thereof)

1. 8802 – Aircrafts for personal use

34. 89
(Ships, boats and floating structures)
1. Yachts and other vessels for pleasure or sports; rowing boats and canoes [8903] including
floating structure used for casinos etc.
35. 90
(Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical instruments and apparatus;
parts and accessories thereof)
1. [9004] Goggles (other than corrective.
2. [9005] Binoculars, monoculars, other optical telescopes, and mountings therefor; other
astronomical instruments and mountings therefor, but not including instruments for radio-
astronomy.
3. [9006] Photographic (other than cinematographic) cameras; photographic flashlight apparatus
and flashbulbs other than discharge lamps of heading 8539.
4. [9007] Cinematographic cameras and projectors, whether or not incorporating sound recording
or reproducing apparatus.
5. [9008] Image projectors, other than cinematographic; photographic (other than
cinematographic) enlargers and reducers.
6. [9010] Apparatus and equipment for photographic (including cinematographic) laboratories,
not specified or included elsewhere in this Chapter; negatoscopes; projection screens.
7. [9011] Compound optical microscopes, including those for photomicrography
cinephotomicrography or microprojection.
8. [9012] Microscopes other than optical microscopes; diffraction apparatus.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
9. [9013] Liquid crystal devices not constituting articles provided for more specifically in other
headings; lasers, other than laser diodes; other optical appliances and instruments, not specified
or included elsewhere in this Chapter.
10. [9014] Direction finding compasses; other navigational instruments and appliances.
11. [9015] Surveying (including photogrammetrical surveying), hydrographic, oceanographic,
hydrological, meteorological or geophysical instruments and appliances, excluding compasses;
rangefinders.
12. [9016] Balances of a sensitivity of 5 cg or better, with or without weights.
13. [9017] Instruments for measuring length, for use in the hand (for example, measuring rods and
tapes, micrometers, callipers), not specified or included elsewhere in the chapter.
14. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other
than medical, surgical, dental or veterinary uses, including radiography or radiotherapy
apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and
desks, screens, examinations or treatment tables, chairs and the light.
15. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example,
in education or exhibitions), unsuitable for other uses.
36. 91
(Clocks and watches and parts thereof)
1. 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of
precious metal or of metal clad with precious metal
2. 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than
those of heading 9101
3. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or
vessels
4. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise
indicating intervals of time, with clock or watch movement or with synchronous motor (for
example, timeregisters, time-recorders)
5. 9107 Time switches with clock or watch movement or with synchronous motor
6. 9108 Watch movements, complete and assembled
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
7. 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets);
incomplete watch or clock movements, assembled; rough watch or clock movements
8. 9111 Watch cases and parts thereof
9. 9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
10. 9113 Watch straps, watch bands and watch bracelets, and parts thereof
11. 9114 Other watch parts].
37. 92
(Musical instruments; parts and
accessories of such articles)
1. 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed
instruments
2. 9202 Other string musical instruments (for example, guitars, violins, harps).
3. 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets,
trumpets, bagpipes), other than fairground organs and mechanical street organs
4. 9206 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets,
maracas)
5. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically
(for example, organs, guitars, accordions)
6. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds,
musical saws and other musical instruments not falling within any other heading of this chapter;
decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling
instruments
7. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards,
discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks
and pitch pipes of all kinds.]

38. 93
(Arms and ammunition; parts and
accessories thereof)
1. 9302 Revolvers and pistols, other than those of heading 9303 or 9304.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
39. 94
(Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings,
not elsewhere specified or included;
illuminated signs, illuminated name-
plates and the like; prefabricated
buildings)
1. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts
thereof.
2. 9403 Other furniture and parts thereof
3. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses,
quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally
fitted with any material or of cellular rubber or plastics, whether or not covered.
4. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not
elsewhere specified or included; illuminated signs, illuminated name-plates and the like,
having a permanently fixed light source, and parts thereof not elsewhere specified or included.

40. 95
(Toys, games and sports requisites; parts
and accessories thereof)
1. 9504 Video games consoles and Machines
2. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty
jokes
3. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not specified or included elsewhere in this chapter;
swimming pools and paddling pools
4. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than
travelling circuses and travelling menageries].

41. 96
(Miscellaneous manufactured articles)
1. 9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal
carving material, and articles of these materials (including articles obtained by moulding)
2. 9602 Worked vegetable or mineral carving material and articles of these materials moulded or
carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and
other moulded or carved articles, not elsewhere specified or included; worked, unhardened
gelatin (except gelatin of heading 3503) and articles of unhardened gelatin
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE - V
List of Goods at 28% GST rate

S.
No.
Chapter Description
3. 9611 Date, sealing or numbering stamps, and the like (including devices for printing or
embossing labels), designed for operating in the hand; hand-operated composing sticks and
hand printing sets incorporating such composing sticks
4. 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts
thereof other than flints and wicks
5. 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
6. 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and
pads for the application of cosmetics or toilet preparations
7. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than
glass inners
8. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for
shop window dressing.
42. (Project imports, laboratory chemicals,
passengers’ baggage, personal
importation, ship stores)
1. 9804 All dutiable articles intended for personal use

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
79
Sl.
No.
Services Condition if any
1. Services by Government or a local authority.
However following services will continue to be taxed—
(i) services by the Department of Posts by way of speed post, express parcel post,
life insurance, and agency services provided to a person other than Government;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a
port or an airport;
(iii) transport of goods or passengers; or
(iv) any other services provided to business entities.

2. Services by the Reserve Bank of India, SEBI, IRDA, EPFO, ESIC
3. Services by a foreign diplomatic mission located in India. Services provided to the
United Nations or a specified international organization.

4. Services relating to cultivation of plants and rearing of all life forms of animals, except
the rearing of horses, for food, fibre, fuel, raw material or other similar products or
agricultural produce by way of—
(i) agricultural operations directly related to production of any agricultural
produce including cultivation, harvesting, threshing, plant protection or
testing or
(ii) supply of farm labour;
(iii) processes carried out at an agricultural farm including tending, pruning,
cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing,
sorting, grading, cooling or bulk packaging and such like operations which do
not alter the essential characteristics of agricultural produce but make it only
marketable for the primary market;

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
80
Sl.
No.
Services Condition if any
(iv) renting or leasing of agro machinery or vacant land with or without a structure
incidental to its use;
(v) loading, unloading, packing, storage or warehousing of agricultural produce;
(vi) agricultural extension services;
(vii) services by any Agricultural Produce Marketing Committee or Board or services
provided by a commission agent for sale or purchase of agricultural produce.
5. Access to a road or a bridge on payment of toll charges
6. Transmission or distribution of electricity by an electricity transmission or
distribution utility
7. Renting of residential dwelling for use as residence
8. (i) Interest on deposits, loans or advances. (However, interest charged in credit
card services will be taxable);
(ii) sale or purchase of foreign currency amongst banks or authorised dealers

9. Transportation of goods by inland waterways or by road will be exempt. However,
services by a goods transportation agency or a courier agency shall be taxable.

10. Treatment or disposal of bio-medical waste by operators of the Common Bio-medical
Waste Treatment Facility to a clinical establishment.

11. Services by a veterinary clinic in relation to health care of animals or birds;
12. Charitable activities by a registered charitable organization such as promotion of
public health, advancement of religion, spirituality, yoga, educational programme for
orphans, physically or mentally abused, traumatized, preservation of environment.

13. Haj and Kailash Mansarovar yatra facilitated by the Ministry of External Affairs
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
81
Sl.
No.
Services Condition if any
14. Services provided by-
(a) an arbitral tribunal to -
(i) any person other than a business entity; or
(ii) a business entity with a turnover up to rupees ten lakh in the preceding financial
year;
(b) a partnership firm of advocates or an individual as an advocate other than a senior
advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with a turnover up to rupees ten/twenty lakh in the preceding
financial year; or
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity with a turnover up to rupees ten/twenty lakh in the preceding
financial year;

15. Services provided,-
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the
Government;
(iii) security or cleaning or house-keeping services performed in such
educational institution;

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
82
Sl.
No.
Services Condition if any
(iv)services relating to admission to, or conduct of examination by, such
institution;
upto higher secondary.
However, exemption at (b) shall be applicable only to institutions providing pre-
school education and education up to higher secondary school or equivalent
16. Following programmes of IIM
(a) two year full time residential Post Graduate Programmes in Management by
Indian Institutes of Management for the Post Graduate Diploma in Management,
to which admissions are made on the basis of Common Admission Test (CAT),
conducted by Indian Institute of Management;
(b) fellow programme in Management;
(c) five year integrated programme in Management.

17. Services provided to a recognized sports body by a player, referee, umpire, coach or
team manager for a recognised sports event.

18. Consideration upto one lakh and fifty thousand rupees charged an artist for
performance in folk or classical art forms of (i) music, or (ii)dance, or (iii)theatre.
However, the exemption shall not apply to service provided by such artist as a brand
ambassador;

19. Services by way of collecting or providing news by an independent journalist, Press
Trust of India or United News of India;

20. Services by way of giving on hire -
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve
passengers; or

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
83
Sl.
No.
Services Condition if any
(b) to a goods transport agency, a means of transportation of goods;
21. (a) Transport of passengers air to and from Arunachal Pradesh, Assam, Manipur,
Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West
Bengal;
(b) non-air conditioned contract carriage (Volvo services etc.) for transportation of
passengers, excluding tourism, conducted tour, charter or hire; or
(c) non-air conditioned stage carriage (State Road Transport Corporation)

22. life insurance by way of annuity under the National Pension System regulated by
Pension Fund Regulatory and Development Authority of India (PFRDA)

23. life insurance by the Army, Naval and Air Force Group Insurance Funds under the
Group Insurance Schemes of the Central Government

24. Services provided by an incubatee up to a total turnover of fifty lakh rupees in a
financial year for a period of three years;

25. Service by an unincorporated body or registered non- profit entity to its own members
by way of reimbursement of charges or share of contribution -
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of GST;
or
(c) up to an amount of five thousand rupees per month per member for sourcing of
goods or services from a third person for the common use of its members in a housing
society or a residential complex;

26. Services by an organiser to any person in respect of a business exhibition held
outside India;

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
84
Sl.
No.
Services Condition if any
27. Services of slaughtering of animals;
28. Services received from a provider of service located in a non- taxable territory by -
(a) Government, a local authority, a governmental authority or an individual
in relation to any purpose other than commerce, industry or any other business
or profession;
(b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961)
for the purposes of providing charitable activities; or
(c) a person located in a non-taxable territory;
However, this exemption shall not apply to –
(i) online information and database access or retrieval services received by persons
specified in clause (a)or clause (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India
up to the customs station of clearance in India received by person located in a non-
taxable territory.

29. Services of public libraries.
30. Services by way of transfer of a going concern, as a whole or an independent part
thereof;

31. Services of public conveniences (facilities of bathroom, washrooms, lavatories, urinal
or toilets);

32. Services by municipality, panchayat.
33. Input services in relation to management of foreign exchange reserves received by the
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
85
Sl.
No.
Services Condition if any
Reserve Bank of India, from outside India.
34. Services provided by a tour operator to a foreign tourist in relation to a tour
conducted wholly outside India.
35. Services of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of
fruits and vegetables which do not change or alter the essential characteristics of the
said fruits or vegetables;

36. Services of admission to a museum, national park, wildlife sanctuary, tiger reserve or
zoo;

37. Services by Government or a local authority to a business entity with a turnover up to
rupees ten/twenty lakh in the preceding financial year.

38. Cold chain knowledge dissemination services provided by National Centre for Cold
Chain Development under Ministry of Agriculture, Cooperation and Farmer’s Welfare.

39. Transportation of goods by an aircraft from a place outside India.
40. Services by Government or a local authority to another Government or local authority:
41. Services by Government or a local authority by way of issuance of passport, visa,
driving licence, birth certificate or death certificate.

42. Fines or liquidated damages payable to the Government or the local authority for non-
performance of contracts.

43. Services by Government or a local authority by way of- (a) registration required under
any law for the time being in force; (b) testing, calibration, safety check or certification
relating to protection or safety of workers, consumers or public at large, including fire

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
86
Sl.
No.
Services Condition if any
license, required under any law for the time being in force;
44. Services by Government or a local authority by way of assignment of right to use
natural resources to an individual farmer for cultivation of plants and rearing of all
life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or
other similar products.

45. Services by Government, a local authority or a governmental authority by way of any
activity in relation to any function entrusted to a Panchayat under article 243G of the
Constitution;
May be continued
by way of
notification under
section 7 (2) (b) of
CGST Act.
46. Services by Government or a local authority by way of assignment of right to use any
natural resource where such right to use was assigned by the Government or the
local authority before the 1st April, 2016:
However, the exemption shall apply only to service tax payable on one time charge
payable, in full upfront or in installments, for assignment of right to use such natural
resource;

47. Services by Government or a local authority by way of allowing a business entity to
operate as a telecom service provider or use radiofrequency spectrum during the
period prior to 1st April, 2016, on payment of licence fee or spectrum user charges, as
the case may be;

48. Services by Government by way of deputing officers after office hours or on holidays
for inspection or container stuffing or such other duties in relation to import export
cargo on payment of Merchant Overtime charges (MOT).

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE VI
(LIST A-1)
SECRET
Proposal to continue Service Tax exemptions in GST as recommended by Fitment
Committee
87
Sl.
No.
Services Condition if any
49. Service tax charged on MDR upto 2000 rupees on payment through credit card, debit
card, charge card or other payment card service.

50. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by
Indian Railways Finance Corporation to Indian Railways

51. Services provided to a foreign diplomatic mission or consular post in India or for
personal use or for the use of the family members of diplomatic agents or career
consular officers posed therein.
[This exemption will
operate through the
refund route, notified
under section 55 of CST
Act]
52. Taxable services by a Technology Business Incubator (TBI) or a Science and
Technology Entrepreneurship Park (STEP) or bio-incubators

53. one time upfront amount (called as premium, salami, cost, price, development
charges or by any other name) for long term lease (thirty years, or more) of industrial
plots by State Government Industrial Development Corporations/ Undertakings to
industrial units.

54. Services provided to the government by way of transport of passengers with or
without accompanied belongings, by air, embarking from or terminating at a regional
connectivity scheme airport, against consideration in the form of viability gap funding
(VGF) for a period of one year from the date of commencement of operations of the
regional connectivity scheme airport

New Exemption
55. Services provided by the Goods and Services Tax Network (GSTN) to the Central
Government or State Governments/Union Territories for implementation of Goods
and Services Tax (GST)
Exemption may be
granted.

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-2)
SECRET
Service Tax exemption continued with modification in GST as recommended by Fitment
Committee
88

Sl.
No.
Exemption modified Comments
1. Service of transportation of passengers by—
(i) railways in a class other than first class; or an air-conditioned
coach;
(ii) metro, monorail or tramway;
(iii) inland waterways;
(iv) public transport, other than predominantly for tourism purpose, in
a vessel between places located in India; and
(v) metered cabs or auto rickshaws (including E-rickshaws);

2. Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public,
owned or managed by an entity registered as a charitable or religious
trust:
However, this exemption shall not apply to,-
(i) renting of rooms where charges are Rs 1000/- or more per day;
(ii) renting of premises, community halls, kalyanmandapam or
open area, etc where charges are Rs 10,000/- or more per day;
(iii) renting of shops or other spaces for business or commerce
where charges are Rs 10,000/-or more per month.

3. Services by a hotel, inn, guest house, club or campsite, for residential or
lodging purposes, having declared tariff of a unit of accommodation
below one thousand five hundred rupees per day or equivalent;
Exemption shall be continued for
room rent upto five hundred
rupees
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-2)
SECRET
Service Tax exemption continued with modification in GST as recommended by Fitment
Committee
89

Sl.
No.
Exemption modified Comments
4. Transportation by rail or a vessel from one place in India to another of
the following goods -
(b) relief materials meant for victims of natural or man-made disasters,
calamities, accidents or mishap;
(c) defence or military equipments;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) railway equipments or materials;
(h) agricultural produce;
(i) milk, salt and food grain including flours, pulses and rice;
(j) chemical fertilizer, organic manure and oil cakes;
(k) cotton, ginned or baled.
(b), (c), (f), (g), (h), (i) may
continue to be exempt.
Exemption at (k) may be
withdrawn while at (j) may be
restricted to organic manure.
5. Transportation by a goods transport agency of,-
(a) agricultural produce;
(b) goods, where gross amount charged for the transportation of goods
on a consignment transported in a single carriage does not exceed
one thousand five hundred rupees;
(c) goods, where gross amount charged for transportation of all such
goods for a single consignee does not exceed rupees seven hundred
fifty;
(d) milk, salt and food grain including flour, pulses and rice;
(e) chemical fertilizer, organic manure and oil cakes;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters,
Exemption may continue except
(i); while at (e) may be restricted
to organic manure.
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-2)
SECRET
Service Tax exemption continued with modification in GST as recommended by Fitment
Committee
90

Sl.
No.
Exemption modified Comments
calamities, accidents or mishap; or
(h) defence or military equipments;
(i) cotton, ginned or baled.
6. Services by the following persons -
(a) sub-broker or an authorised person to a stock broker;
(b) authorised person to a member of a commodity exchange;
(f) selling agent or a distributer of SIM cards or recharge coupon
vouchers;
(g) business facilitator or a business correspondent to a banking company
with respect to accounts in its rural area branch;
(ga) any person as an intermediary to a business facilitator or a business
correspondent with respect to services mentioned in clause (g);
(gb) business facilitator or a business correspondent to an insurance
company in a rural area; or
(h) sub-contractor providing services by way of works contract to another
contractor providing works contract services which are exempt;
Exemptions at (a), (b), (h) and (f)
may not be continued. In any
case, agents are required to take
registration if their outward
supply is more than Rs 20 lakh.
7. Carrying out an intermediate production process as job work in relation
to -

(i) any process amounting to manufacture or production of goods
excluding alcoholic liquor for human consumption; or
This entry is redundant because
in the GST regime, value of job-
work services would be included
in the value of supply.

There is no need to continue
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-2)
SECRET
Service Tax exemption continued with modification in GST as recommended by Fitment
Committee
91

Sl.
No.
Exemption modified Comments
(ii) any intermediate production process as job work not amounting to
manufacture or production in relation to –
(a) agriculture, printing of newspapers or textile processing;
(b) cut and polished diamonds and gemstones; or plain and studded
jewellery of gold and other precious metals, falling under Chapter
71 of the Central Excise Tariff Act, 1985 (5 of 1986);
(c) any goods excluding alcoholic liquors for human consumption,
on which appropriate duty is payable by the principal
manufacturer; or
(d) processes of electroplating, zinc plating, anodizing, heat
treatment, powder coating, painting including spray painting or
auto black, during the course of manufacture of parts of cycles or
sewing machines upto an aggregate value of taxable service of the
specified processes of one hundred and fifty lakh rupees in a
financial year subject to the condition that such aggregate value
had not exceeded one hundred and fifty lakh rupees during the
preceding financial year
exemption under GST regime
except agriculture and printing of
newspapers. In any case, small
scale exemption upto a taxable
turnover of Rs 20 lakh is
available.
[States are levying VAT of 4% on
printing of magazines as works
contract/deemed sale. This
revenue has to be protected.
Karnataka is levying VAT on
printing of newspapers.]

8. Loading, unloading, packing, storage or warehousing of rice, cotton,
ginned or baled
The exemption to cotton may be
withdrawn because ITC would be
available to the business entity.
The business entity would be
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-2)
SECRET
Service Tax exemption continued with modification in GST as recommended by Fitment
Committee
92

Sl.
No.
Exemption modified Comments
required to pay the tax under
reverse charge and take its credit.
(Cotton, ginned or baled attracts
VAT).
9. Services by way of right to admission to,-
(i) exhibition of cinematographic film, circus, dance, or theatrical
performance including drama or ballet;
(ii)award function, concert, pageant, musical performance or any
sporting event other than a recognised sporting event;
(iii) recognised sporting event;

where the consideration for admission is not more than Rs 250 per
person in (i), (ii) and (iii) above.
Exemption at (i) may be omitted
because the same attracts
entertainment tax which is now
subsumed in GST.
Exemption at (iii) may be
continued.
For the exemption at (i) and (ii),
threshold amount may be
reduced to Rs. 250. Those who
can afford to pay Rs. 250 may as
well pay GST. Organisers will be
eligible for ITC.
[Recognised sporting event
organized by recognized sports
bodies, such as, Indian or
International Olympic
Association, SAI, National Sports
Federation, etc]
10. Services provided by Government or a local authority where the gross [There may be an omnibus
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-2)
SECRET
Service Tax exemption continued with modification in GST as recommended by Fitment
Committee
93

Sl.
No.
Exemption modified Comments
amount charged for such services does not exceed Rs. 5000/.
threshold exemption from
payment of GSTunder section 9
(4) in respect of supplies uptoRs
10,000/-].

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-3)
SECRET
Service Tax exemption proposed to be withdrawn in GST as recommended by Fitment
Committee
94

Sl.
No.
EXEMPTION PROPOSED TO BE WITHDRAWN COMMENTS
1. Trading of goods. This is taxable in GST.
2. Any process amounting to manufacture or production of goods excluding
alcoholic liquor for human consumption.
[Service of job-worker would now
be included in the supply by job-
worker. The said supply would
suffer GST, whether in the hands
of the principal or job-worker.
There are specific provisions in
GST law. Small scale exemption
of Rs 20 lakhs is available to
small job workers.]
3. Betting, gambling or lottery
‘Explanation.– For the purposes of this clause, the expression “betting,
gambling or lottery” shall not include the activity specified in Explanation
2 to clause (44) of section
[With the substitution of the entry
at S.No 62 of State List, this
exemption may not be
grandfathered. Betting tax,
totalizator tax are being
subsumed in GST. These taxes
(along with entertainment and
luxury taxes) contributed about
Rs 6000 crore in 2015-16.]
4. Funeral, burial, crematorium or mortuary services including
transportation of the deceased.
It is there in Schedule III and
considered neither supply of
goods nor service.
5. Services provided to the Government, a local authority or a [These are in the nature of
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-3)
SECRET
Service Tax exemption proposed to be withdrawn in GST as recommended by Fitment
Committee
95

Sl.
No.
EXEMPTION PROPOSED TO BE WITHDRAWN COMMENTS
governmental authority by way of construction, erection,
commissioning, installation, completion, fitting out, repair,
maintenance, renovation, or alteration of –
(b) a historical monument, archaeological site or remains of
national importance, archaeological excavation, or antiquity
specified under the Ancient Monuments and Archaeological Sites
and Remains Act, 1958 (24 of 1958);
(d) canal, dam or other irrigation works;
e) pipeline, conduit or plant for (i) water supply (ii) water
treatment, or (iii) sewerage treatment or disposal; or
works contract. The goods
supplied for government works
are subjected to VAT. Works
contract is now deemed to be a
service in GST law. ]
6. Services provided to the Government, a local authority or a
governmental authority by way of construction, erection,
commissioning, installation, completion, fitting out, repair,
maintenance, renovation, or alteration of -
(a) a civil structure or any other original works meant
predominantly for use other than for commerce, industry, or
any other business or profession;
(b) a structure meant predominantly for use as (i) an educational,
(ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the
use of their employees or other persons specified in the
Explanation 1 to clause (44) of section 65 B of the said Act;
under a contract which had been entered into prior to the 1st
[These are in the nature of
works contract. The goods
supplied for government works
are subjected to VAT. Works
contract is now deemed to be a
service in GST law. ]
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-3)
SECRET
Service Tax exemption proposed to be withdrawn in GST as recommended by Fitment
Committee
96

Sl.
No.
EXEMPTION PROPOSED TO BE WITHDRAWN COMMENTS
March, 2015 and on which appropriate stamp duty, where
applicable, had been paid prior to such date:
Provided that nothing contained in this entry shall apply on or
after the 1st April, 2020;
7. Services by way of construction, erection, commissioning, or
installation of original works pertaining to an airport or port
provided under a contract which had been entered into prior to 1st
March, 2015 and on which appropriate stamp duty, where
applicable, had been paid prior to such date:
Provided that Ministry of Civil Aviation or the Ministry of Shipping
in the Government of India, as the case may be, certifies that the
contract had been entered into before the 1st March, 2015:
Provided further that nothing contained in this entry shall apply on
or after the 1st April, 2020;
[These are in the nature of
works contract. The goods
supplied for government works
are subjected to VAT. Works
contract is now deemed to be a
service in GST law. ]
8. Temporary transfer or permitting the use or enjoyment of a copyright,-
(a) covered under clause (a) of sub-section (1) of section 13 of the
Copyright Act, 1957 (14 of 1957), relating to original literary,
dramatic, musical or artistic works; or
(b) of cinematograph films for exhibition in a cinema hall or cinema
theatre;
The exemption at (b) may not be
continued because presently
entertainment tax @15-110% is
levied on this activity. This tax is
being subsumed. Thus, no
justification for non-levy of GST
on the same.
The exemption at (a) also may not
be continued, with levy under
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-3)
SECRET
Service Tax exemption proposed to be withdrawn in GST as recommended by Fitment
Committee
97

Sl.
No.
EXEMPTION PROPOSED TO BE WITHDRAWN COMMENTS
reverse charge (States presently
levy VAT on the same).
Small scale exemption of Rs 20
lakhs would be available.
9. Serving of food or beverages by a restaurant, eating joint or a mess,
other than those having the facility of air-conditioning or central air-
heating in any part of the establishment, at any time during the year;
They can avail composition
scheme upto a turnover of Rs 50
lakh per annum.]
10. Serving of food or beverages by a canteen maintained in a factory . [Goods portion are leviable to
VAT. Composition scheme would
be available to them also.]
11. Services provided to Government, a local authority or a
governmental authority by way of -
(a) water supply, public health, sanitation conservancy, solid waste
management or slum improvement and up-gradation; or
(b) repair or maintenance of a vessel;
(a) and (b) may be withdrawn.
(b) Repair or maintenance of a
vessel: [It is a composite supply
under GST (proposed rate is
standard rate of 18%)]. So,
exemption may be withdrawn.
12. Services by operator of Common Effluent Treatment Plant for treatment
of effluent;
May be omitted because ITC is
available with the service
recipient who is a business entity.
13. Exhibition of movie by an exhibitor to the distributor or an association of
persons;
May not be continued because
with subsuming of entertainment
tax in GST, there would be no
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-3)
SECRET
Service Tax exemption proposed to be withdrawn in GST as recommended by Fitment
Committee
98

Sl.
No.
EXEMPTION PROPOSED TO BE WITHDRAWN COMMENTS
break in ITC chain.
14. Excluding property tax from rent of an immovable property for the
purpose of service tax
May not be continued as ITC
would be available to eligible
persons.
15. Transport services by goods transport agency to an exporter of goods
from (i) their place of removal, to an inland container depot, a container
freight station, port, airport or land customs station and (ii)from any
container freight station or inland container depot to the port, airport or
land customs station, or

May not be continued.
ITC of GST paid in respect of
transportation services in relation
to export of goods would be
available. As exports are zero
rated, hence, no need of
exemption.
In GST regime, there is no
concept of place of removal of
goods.
16. Rebate of central excise duty and service tax paid on inputs or input
services used in exporting other than Nepal and Bhutan.
This notification operationalizes
zero rating of export of services
(refund of input taxes). Shall be
operationalized by way of
notification under section 16 of
IGST.
17. Rebate of service tax paid on the taxable services used beyond factory May not be continued.
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST A-3)
SECRET
Service Tax exemption proposed to be withdrawn in GST as recommended by Fitment
Committee
99

Sl.
No.
EXEMPTION PROPOSED TO BE WITHDRAWN COMMENTS
gate for export of goods; ITC of GST paid in respect of
taxable services in relation to
export of goods would be
available. As exports are zero
rated, there is no need of
exemption.
In GST regime, there is no
concept of place of removal of
goods.
18. Services used by a unit located in a Special Economic Zone (SEZ Unit) or
Developer of SEZ .
Supplies to a SEZ are zero rated
under section 16 of IGST. Shall
be operationalised by way of
notification under section 16 of
IGST.

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST B)
SECRET
Service tax exemption recommended for withdrawal /modification by Fitment
Committee which needs to be reviewed
100
Sl.
No.
EXEMPTION MODIFIED OR PROPOSED TO BE WITHDRAWN COMMENTS
1. Selling of space for advertisements in print media. GST may be levied @ 5%. This
will complete the ITC chain in
view of imposition of GST on news
print.
2. (i) Health care services by a clinical establishment, an authorised
medical practitioner or para-medics;
(ii) Services provided by way of transportation of a patient in an
ambulance, other than those specified in (i) above;

Provided that nothing contained in this exemption shall apply
to renting of rooms in a clinical establishment during the course
of providing healthcare services, having room charges Rs 2000
or more per day.
Exemption may be continued in
its present form in respect of
health services.
3. Services provided by cord blood banks by way of preservation of
stem cells or any other service in relation to such preservation;
Exemption may be continued.
4. Services by way of training or coaching in recreational activities
relating to arts, culture or sports;
Exemption may be continued.
5. Any services provided by, _
(i) the National Skill Development Corporation set up by the
Government of India;
(ii) a Sector Skill Council approved by the National Skill
Development Corporation;
(iii) an assessment agency approved by the Sector Skill Council
Fitment Committee
recommendation for
discontinuation of exemption at
(iii) and (iv) may be reviewed.
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST B)
SECRET
Service tax exemption recommended for withdrawal /modification by Fitment
Committee which needs to be reviewed
101
Sl.
No.
EXEMPTION MODIFIED OR PROPOSED TO BE WITHDRAWN COMMENTS
or the National Skill Development Corporation;
(iv) a training partner approved by the National Skill Development
Corporation or the Sector Skill Council
in relation to
(a) the National Skill Development Programme implemented by the
National Skill Development Corporation; or
(b) a vocational skill development course under the National Skill
Certification and Monetary Reward Scheme; or
(c) any other Scheme implemented by the National Skill
Development Corporation.”
6. Services of assessing bodies empanelled centrally by Directorate
General of Training, Ministry of Skill Development and
Entrepreneurship by way of assessments under Skill Development
Initiative (SDI) Scheme
Fitment Committee
recommendation for
discontinuation of exemption may
be reviewed because of
government’s emphasis on skill
development and employment
generation.
7. Services provided by training providers (Project implementation
agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana
under the Ministry of Rural Development by way of offering skill or
vocational training courses certified by National Council For
-DO-
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST B)
SECRET
Service tax exemption recommended for withdrawal /modification by Fitment
Committee which needs to be reviewed
102
Sl.
No.
EXEMPTION MODIFIED OR PROPOSED TO BE WITHDRAWN COMMENTS
Vocational Training.
8. Services by way of sponsorship of sporting events organised,-
(a) by a national sports federation, or its affiliated federations,
where the participating teams or individuals represent any
district, State, zone or Country;
(b) by Association of Indian Universities, Inter-University Sports
Board, School Games Federation of India, All India Sports
Council for the Deaf, Paralympic Committee of India or Special
Olympics Bharat;
(c) by Central Civil Services Cultural and Sports Board;
(d) as part of national games, by Indian Olympic Association; or
(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA)
Scheme;
Fitment Committee
recommendation for
discontinuation of exemption at
(a) and (c) may be reviewed.
9. Services provided by way of construction, erection, commissioning,
installation, completion, fitting out, repair, maintenance, renovation,
or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for
use by general public;
(b) a civil structure or any other original works pertaining to a
scheme under Jawaharlal Nehru National Urban Renewal
Mission or Rajiv Awaas Yojana;
(ba) a civil structure or any other original works pertaining to the ‘In-
situ rehabilitation of existing slum dwellers using land as a
Fitment Committee
recommendation for
discontinuation of exemption at
(bb) may be reviewed and said
exemption may be continued in
respect of pure labour contracts.
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST B)
SECRET
Service tax exemption recommended for withdrawal /modification by Fitment
Committee which needs to be reviewed
103
Sl.
No.
EXEMPTION MODIFIED OR PROPOSED TO BE WITHDRAWN COMMENTS
resource through private participation’ under the Housing for All
(Urban) Mission/Pradhan MantriAwasYojana, only for existing
slum dwellers;
(bb) a civil structure or any other original works pertaining to the
Beneficiary-led individual house construction / enhancement
under the Housing for All (Urban) Mission/Pradhan
MantriAwasYojana;
(c) a building owned by an entity registered under section 12 AA of
the Income tax Act, 1961(43 of 1961) and meant predominantly
for religious use by general public;
(d) a pollution control or effluent treatment plant, except located
as a part of a factory; or a structure meant for funeral, burial or
cremation of deceased;
10. Services by way of construction, erection, commissioning, or
installation of original works pertaining to,-
(a) railways, excluding monorail and metro;
Explanation.-The services by way of construction, erection,
commissioning or installation of original works pertaining to
monorail or metro, where contracts were entered into before 1st
March, 2016, on which appropriate stamp duty, was paid, shall
remain exempt.
(b) a single residential unit otherwise than as a part of a
residential complex;
Fitment Committee
recommendation for
discontinuation of exemption at
(b) may be reviewed and said
exemption may be continued in
respect of pure labour contracts.
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST B)
SECRET
Service tax exemption recommended for withdrawal /modification by Fitment
Committee which needs to be reviewed
104
Sl.
No.
EXEMPTION MODIFIED OR PROPOSED TO BE WITHDRAWN COMMENTS
(c) low- cost houses up to a carpet area of 60 square metres per
house in a housing project approved by competent authority
empowered under the ‘Scheme of Affordable Housing in
Partnership’ framed by the Ministry of Housing and Urban Poverty
Alleviation, Government of India;
(ca) low cost houses up to a carpet area of 60 square metres per
house in a housing project approved by the competent authority
under:
(i) the “Affordable Housing in Partnership” component of the
Housing for All (Urban) Mission/Pradhan MantriAwasYojana;
(ii) any housing scheme of a State Government.
(d) post- harvest storage infrastructure for agricultural produce
including a cold storages for such purposes; or
(e) Mechanized food grain handling system, machinery or
equipment for units processing agricultural produce as food
stuff excluding alcoholic beverages;
11. Services of general insurance business provided under following
schemes -
(a) Hut Insurance Scheme;
(b) Cattle Insurance
under Swarnajaynti Gram Swarozgar Yojna (earlier known as
Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
Exemption may be continued and
its present scope expanded to
include State insurance schemes.
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST B)
SECRET
Service tax exemption recommended for withdrawal /modification by Fitment
Committee which needs to be reviewed
105
Sl.
No.
EXEMPTION MODIFIED OR PROPOSED TO BE WITHDRAWN COMMENTS
(d) Janata Personal Accident Policy and Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-Employed Women;
(f) Agricultural Pumpset and Failed Well Insurance;
(g) Premia collected on export credit insurance;
(h) Weather Based Crop Insurance Scheme or the Modified National
Agricultural Insurance Scheme, approved by the Government of
India and implemented by the Ministry of Agriculture;
(i) Jan Arogya Bima Policy;
(j) National Agricultural Insurance Scheme
(Rashtriya Krishi Bima Yojana);
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(n) Rashtriya Swasthya Bima Yojana; or
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha BimaYojna;
(q) Niramaya Health Insurance Scheme implemented by Trust
constituted under the provisions of the National Trust for the Welfare
of Persons with Autism, Cerebral Palsy, Mental Retardation and
Multiple Disabilities Act, 1999 (44 of 1999).
® Any other insurance scheme of the State Government as may be
notified by Government of India on the recommendation of GSTC
12. Services of life insurance business provided under following schemes -DO-
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VI
(LIST B)
SECRET
Service tax exemption recommended for withdrawal /modification by Fitment
Committee which needs to be reviewed
106
Sl.
No.
EXEMPTION MODIFIED OR PROPOSED TO BE WITHDRAWN COMMENTS
-
(a) Janashree Bima Yojana (JBY); or
(b) Aam Aadmi Bima Yojana (AABY);
(c) Life micro-insurance product as approved by the Insurance
Regulatory and Development Authority, having maximum amount
of cover of fifty thousand rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Any other insurance scheme of the State Government as may be
notified by Government of India on the recommendation of GSTC
13. Services by way of collection of contribution under Atal Pension
Yojana (APY).
Exemption may be continued.

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VII
SECRET
SERVICES PROPOSED TO ATTRACT 5% GST
107

Sl.
No.
DESCRIPTION OF SERVICES CONDITIONS IF ANY
1. Transport of goods by rail ITC of input services
available
2. Transport of passengers by rail (other than sleeper class) ITC of input services
available
3. Services of goods transport agency (GTA) in relation to transportation of
goods [other than used household goods for personal use]
No ITC
4. Services of goods transport agency in relation to transportation of used
household goods for personal use.
No ITC
5. Transport of goods in a vessel including services provided or agreed to be
provided by a person located in non-taxable territory to a person located
in non-taxable territory by way of transportation of goods by a vessel from
a place outside India up to the customs station of clearance in India
ITC of input services
available
6. Renting of motorcab
(If fuel cost is borne by the service recipient, then 18% GST will apply)
No ITC
7. Transport of passengers, by-
(i) Air conditioned contract/stage carriage other than motorcab;
(ii) a radio taxi.
No ITC
8. Transport of passengers by air in:-
(i) economy class
ITC of input services
available
9. Transport of passengers, with or without accompanied belongings, by air,
embarking from or terminating in a Regional Connectivity Scheme
Airport.
ITC of input services
available
10. Supply of tour operators’ services No ITC
11. Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for
scheduled operations
ITC of input services
available

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-VIII
SECRET
SERVICES PROPOSED TO ATTRACT 12% GST
108

Sl.
No.
DESCRIPTION OF SERVICES CONDITIONS IF ANY
1. Transport of goods in containers by rail by any person other than Indian
Railways
Full ITC
2. Transport of passengers by air in other than economy class Full ITC
3. Supply of Food/drinks in air-conditioned restaurant whether or not
having licence to serve liquor
Full ITC
4. Supply of Food/drinks in restaurant not having facility of air-conditioning
or central heating at any time during the year.
Full ITC
5. Renting of hotels, inns, guest houses, clubs, campsites or other
commercial places meant for residential or lodging purposes
Room rent is Rs 500 and
above but less than
Rs2000 per room/ day
[Full ITC]
6. Services provided by foreman of chit fund in relation to chit ITC of input services
7. Construction of a complex, building, civil structure or a part thereof,
intended for sale to a buyer, wholly or partly.
[The value of land is included in the amount charged from the service
recipient]
Full ITC but no overflow

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-IX
SECRET
SERVICES PROPOSED TO ATTRACT 18% GST
109

Sl.No. Description of Services Conditions if any
1. Supply of Food/drinks in restaurant having licence to serve liquor Full ITC
2. Supply of Food/drinks in outdoor catering Full ITC
3. Renting of hotels, inns, guest houses, clubs, campsites or other
commercial places meant for residential or lodging purposes where room
rent per room per day is Rs 2000/ and above but less than Rs 5000/-
Full ITC
4. Bundled service by way of supply of food or any other article of human
consumption or any drink, in a premises (including hotel, convention
center, club, pandal, shamiana or any other place, specially arranged for
organizing a function) together with renting of such premises
Full ITC
5. Composite supply of Works contract as defined in clause 119 of section 2
of C/SGST Act
Full ITC
6. All other services not specified in any exemption notification [it would be
provided by way of entries in the schedule]
Full ITC

Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-X
SECRET
SERVICES PROPOSED TO ATTRACT 28% GST
110

Sl.
No.
DESCRIPTION OF SERVICES CONDITIONS IF ANY
1. Services by way of admission to entertainment events or access to amusement
facilities including exhibition of cinematograph films, theme parks, water parks, joy
rides, merry-go rounds, go-carting, casinos, race-course, circus, dance, theatrical
performance including drama or ballet, any sporting event and the like
Full ITC
2. Services provided by a race club by way of totalisator or a license to bookmaker in
such club [Presently racing clubs are paying service tax on the amount retained by
them on tote commission. Over and above this, they are also paying Betting Tax on
the amount of bet placed by a person. Betting Tax is now subsumed in GST]
Full ITC
3. Gambling Full ITC
4. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel Full ITC
5. Accommodation in hotels including 5 star and above rated hotels, inns, guest
houses, clubs, campsites or other commercial places meant for residential or lodging
purposes, where room rent is Rs 5000/- and above per night per room
Full ITC

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE XI
Proposed Rates Compensation Cess for different supplies

111

S.
No.
Description of supply Tariff item,
heading, sub-
heading, Chapter,
of goods or service,
as the case may be
Maximum rate for
GST
Compensation
Cess
(1) (2) (3) (4)
1. Pan Masala 2106 90 20 60%1
Aerated waters, containing added sugar or other
sweetening matter or flavoured
2202 10
2. Aerated waters 2202 10 10 12%
3. Lemonade 2202 10 20 12%
4. Others 2202 10 90 12%
Tobacco and Tobacco Products 24
5. Unmanufactured tobacco (without lime tube) –
bearing a brand name
2401 71%
6. Unmanufactured tobacco (with lime tube) –
bearing a brand name
2401 65%
7. Tobacco refuse, bearing a brand name 2401 30 00 61%
8. Chewing tobacco (without lime tube) 2403 99 10 174%
9. Chewing tobacco (with lime tube) 2403 99 10 154%
10. Filter khaini 2403 99 10 174%
11. Jarda scented tobacco 2403 99 30 174%
12. Pan masala containing tobacco ‘Gutkha’ 2403 99 90 222%
Cigarettes
13. Non- filter
14.
Not exceeding 65 mm
2402 20 10 5% + Rs.1591 per
thousand
15.
Exceeding 65 mm but not 70 mm
2402 20 20 5% + Rs.2876 per
thousand
16. Filter
17.
Not exceeding 65 mm
2402 20 30 5% + Rs.1591 per
thousand
18.
Exceeding 65 mm but not 70 mm
2402 20 40 5% + Rs.2126 per
thousand

1 Fitment Committee has recommended 110% Compensation Cess, based on total tax incidence calculated taking VAT
rate as 40%. The weighted average rate on pan masala is 21.23%, with which the rate of Compensation Cess works out
to 60%.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE XI
Proposed Rates Compensation Cess for different supplies

112

S.
No.
Description of supply Tariff item,
heading, sub-
heading, Chapter,
of goods or service,
as the case may be
Maximum rate for
GST
Compensation
Cess
(1) (2) (3) (4)
19.
Exceeding 70 mm but not 75 mm
2402 20 50 5% + Rs.2876 per
thousand
20.
Others
2402 20 90 5% + Rs.4170 per
thousand2
Other tobacco products
21. Cigar and cheroots 2402 10 10 21% or Rs. 4170
per thousand,
whichever is higher
22. Cigarillos 2402 10 20 21% or Rs. 4170
per thousand,
whichever is higher
23. Cigarettes of tobacco substitutes 2402 90 10 Rs.4006 per
thousand
24. Cigarillos of tobacco substitutes 2402 90 20 12.5% or Rs. 4,006
per thousand
whichever is higher
25. Other 2402 90 90 12.5% or Rs. 4,006
per thousand
whichever is higher
26. 'Hookah' or 'gudaku' tobacco tobacco bearing a
brand name
2403 11 00 72%
27. Tobacco used for smoking 'hookah'or 'chilam'
commonly known as 'hookah' tobacco or 'gudaku'
2403 11 00 17%
28. Other smoking tobacco not bearing a brand name. 2403 11 90 11%
29. Smoking mixtures for pipes and cigarettes 2403 19 10 290%
30. Other smoking tobacco bearing a brand name 2403 19 90 49%

2 The Fitment Committee has recommended specific rate of Rs. 4395 per 1000 sticks on cigarettes attracting the highest
specific excise duty rate. However, the specific duty component in ceiling rate of Compensation Cess for tobacco
products is only Rs. 4170 per 1000 sticks. The Compensation Cess rate, thus, suggested is 5% + Rs. 4170 per 1000 sticks.
Correspondingly Compensation Cess rates suggested for other types of cigarettes.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE XI
Proposed Rates Compensation Cess for different supplies

113

S.
No.
Description of supply Tariff item,
heading, sub-
heading, Chapter,
of goods or service,
as the case may be
Maximum rate for
GST
Compensation
Cess
(1) (2) (3) (4)
31. Other smoking tobacco not bearing a brand name 2403 19 90 57%
32. “Homogenised” or “reconstituted” tobacco,
bearing a brand name
2403 91 00 72%
33. Preparations containing chewing tobacco 2403 99 20 72%
34. Snuff 2403 99 40 72%
35. Preparations containing snuff 2403 99 50 72%
36. Tobacco extracts and essence bearing a brand
name
2403 99 60 72%
37. Tobacco extracts and essence not bearing a brand
name
2403 99 60 65%
38. Cut tobacco 2403 99 70 20%
39. All goods, other than pan masala containing
tobacco 'gutkha', bearing a brand name
2403 99 90 96%
40. All goods, other than pan masala containing
tobacco 'gutkha', not bearing a brand name
2403 99 90 89%
Others
41. Coal; briquettes, ovoids and similar solid fuels
manufactured from coal.
2701 Rs.400 per tonne
42. Lignite, whether or not agglomerated, excluding
jet
2702 Rs.400 per tonne
43. Peat (including peat litter), whether or not
agglomerated
2703 Rs.400 per tonne
Motor Vehicles
44. Motor vehicles (10<persons <13) 8702 15%
45. Small Cars (length < 4 m ; Petrol<1200 cc ) 8703 1%3
46. Small Cars (length < 4 m ; Diesel < 1500 cc) 8703 3%
47. Mid Segment Cars (engine < 1500 cc) 8703 15%
48. Large Cars (engine > 1500 cc) 8703 15%

3 Based on present tax incidence, the Fitment Committee has recommended a Compensation Cess of 1% and 3% on
small petrol and diesel cars respectively. GST Council may like to deliberate on the issue appropriately.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ANNEXURE XI
Proposed Rates Compensation Cess for different supplies

114

S.
No.
Description of supply Tariff item,
heading, sub-
heading, Chapter,
of goods or service,
as the case may be
Maximum rate for
GST
Compensation
Cess
(1) (2) (3) (4)
49. Sports Utility Vehicles (length > 4m ; engine >
1500 cc; ground clearance > 170 mm)
8703 15%
50. Hybrid motor vehicles Petrol (length < 4 m ;
Petrol<1200 cc )
8703 1%
51. Hybrid motor vehicles Diesel (length < 4 m ;
Diesel < 1500 cc)
8703 3%
52. Mid Segment Hybrid Cars (engine < 1500 cc) 8703 15%
53. Hybrid motor vehicles > 1500 cc 8703 15%4
54. Hydrogen vehicles based on fuel cell tech (length
< 4 m)
8703 1%
55. Hydrogen vehicles based on fuel cell tech > 4m 8703 15%

2. The Fitment Committee was also of the view that certain items like high end motor bikes, say
of engine capacity above 500cc, aircrafts for personal use, yacht etc. may also be subjected to
Compensation Cess at appropriate rates.

*****

4 Though, the present tax incidence on large hybrid cars is about 30%, with CST/Octroi etc. The Fitment Committee has,
however, recommended 15% Compensation Cess on large hybrid cars. GST Council may consider the same for approval.
The same rate may apply to large fuel cell cars. The Rate of Compensation Cess for small hybrid cars and small fuel cell
technology cars will be the same as approved by GST Council for normal small cars.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

115

I. Multilateral/Bilateral Commitments – Imports by Privileges Persons, Organizations, Authorities and Foreigners
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
1. 3/57-Customs,
dated
08.01.1957
1. Goods imported by Diplomatic
missions in India and their
families, their personal and
household effects, etc are exempted
from import duties.

Yes 1. This exemption flows from
International Obligation.
2. Article 36 of the Diplomatic
Relations (Vienna Convention)
Act, 1972 permits grant of
exemption from all customs duties
for articles of official use by the
mission or for the personal use of
agent, by the receiving state in
accordance with such laws and
regulations as it may adopt.
3. The exemption is subject to the
Foreign Privileged Persons’
(Regulation of Customs
Privileges) Rules, 1957.
4. These are generally imported
directly by the persons concerned.
2. 121/2003-
Customs, dated
01.08.2003
All the equipments and consumable
samples imported into India, by the
Inspection Team of the Organization of
Prohibition of Chemical Weapons,
subject to the condition, inter alia, that
Yes 1. This exemption flows from
International Obligation and is
subjected to re-export condition.
2. As per the privileges and
immunities under part II of
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

116
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
such equipments shall be exported
within six months of their import.
General Rules of verification of
convention on the prohibition of
the development, production,
stockpiling and use of chemical
weapons and on their destruction
of the Organization of Prohibition
of Chemical Weapons, point 11
(d) exempts samples and approved
equipment carried by members of
the inspection team from the
customs duties
3. 46/74-
Customs, dated
25.05.1974
Exemption to Pedagogic materials
imported by educational institutions,
etc. in pursuance of the Customs
Convention on the temporary
importation of pedagogic material,
subject to the condition that the goods
are re-exported within 6 months from
the date of importation.
Yes 1. This exemption flows from
International Obligation and is
subjected to re-export condition.
2. As per Article 2 of Customs
Convention on the temporary
importation of pedagogic
material, temporary admission to
pedagogic material is granted
subject to re-export within 6
months.
3. For Pedagogic materials purely
for educational / vocational
training of non-commercial
nature.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

117
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
4. 84/71-
Customs, dated
11.09.1971
Exemption to temporary import of
Scientific equipments etc. by non-
profit making scientific and
educational institutions in pursuance of
the Customs Convention on the
temporary importation of scientific
equipment, subject to the condition that
the goods are re-exported within 6
months from the date of importation.
Yes 1. This exemption flows from
International Obligation and is
subjected to re-export condition
2. As per Article 2 of Customs
Convention on the temporary
importation of scientific
equipment, temporary admission
to scientific equipment is granted
subject to re-export within 6
months.
5. 157/90-
Customs, dated
28.03.1990
Exemption to specified goods
imported for display or use at
specified event such as meetings,
exhibition, fairs or similar show or
display, etc. which is being held in
public interest and is sponsored or
approved by the GoI or the ITPO
[Schedule II events] or events
organised by other organisations
[Schedule III events] subject to the
condition, inter alia, that the goods are
imported under ATA Carnet for
temporary admission and the said
Yes 1. This exemption flow from
International Obligation and is
subjected to re-export condition
2. As per Article 3 of the Customs
Convention on the Admission
Tomporaire – Temporary
Admission [A.T.A.] Carnet for
the temporary admission of goods,
each Contracting Party shall
accept in lieu of its national
Customs documents, and as due
security for the sums referred to in
Article 6, A.T.A. carnets valid for
its territory, for goods temporarily
imported.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

118
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
goods are re-exported within a period
of 6 months from the date of
importation.
3. In India, FICCI has been
appointed as National
Guaranteeing & Issuing
Association for ATA Carnets, on
whom lies the liability to pay
duty in the event of failure to re-
export.
6. 148/94-
Customs, dated
13.07.1994
Exemption to:
(a) Foodstuffs, medicines, medical
stores of perishable nature,
clothing and blankets, imported by
a charitable organization as free
gift to it from abroad and meant
for free distribution to the poor
and the needy,
(b) Goods imported by the Red Cross
Society for purposes of relief to
distressed persons,
(c) Drugs, medicines and medical
equipments required for the
treatment of the victims of the
Bhopal Gas Leak Disaster,
(d) Goods imported by the
Cooperative for Assistance and
Relief Everywhere Incorporated
(CARE) under the Agreement
No 1. The imports are in the nature of
relief supplies and received as
donations.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

119
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
between the President of India and
CARE. Supplies and equipments
imported shall be re-exported
when no longer required for the
purposes and cannot be sold to a
third party,
(e) Goods imported into India for
relief and rehabilitation
purposes, in accordance with the
terms of any agreement in force
between the GoI and any foreign
Government. These goods
cannot be sold or otherwise
disposed of in India except with
the prior approval or subject to
conditions as may be prescribed
by the GoI.
(f) Articles of food and edible
material supplied as free gifts to
the GoI by the agencies approved
by the UNO or the EEC,
(g) Articles donated to the GoI for
use of defence personnel or
donated to the National Defence
Fund and dispatched by the
Indian Mission in the country
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

120
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
where they were donated,
(h) Goods gifted or supplied free of
cost under a bilateral agreement
between the GoI and a Foreign
Government.
7. 154/94-
Customs, dated
13.07.1994
Exemption to:
(a) Samples in accordance with the
International Convention to
facilitate the importation of
Commercial Samples and
Advertising material drawn up at
Geneva and dated the 7th day of
November, 1952,
(b) Price lists supplied free of charge in
accordance with the Convention
mentioned above,
(c) Commercial samples upto Rs.3
lakh in value in case of gem and
jewellery industry and Rs.1 lakh
in case of any other industry, and
not exceeding 50 units in number
in a year, imported as personal
baggage by bona fide commercial
travellers or businessmen or
imported by post or air,
(d) Prototypes of engineering goods
Yes 1. This exemption flows from
International Obligation.
2. International convention to
facilitate the importation of
commercial samples and
advertising material, Article II,
III, IV and V prescribe
exemption from import duties
for samples of negligible value;
temporary duty-free admission
of other samples; duty-free
admission of advertising
material; and temporary duty-
free admission of advertising
films respectively.

Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

121
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
imported as samples for executing
or for use in connection with
securing export orders subject to
mutilation / re-export,
(e) Bonafide commercial samples
and prototypes of value upto
Rs.10,000 and supplied free of
charge.
8. 104/94-
Customs, dated
16.03.1994
Exemption to containers of durable
nature subject to re-export within 6
months from the date of their
importation.
Yes 1. This exemption flows from
International Obligation and is
subjected to re-export condition.
2. Subject to the conditions laid
down in Articles 4 to 9, of the
Customs Convention on
Containers, 1972, each
Contracting Party shall grant
temporary admission to
containers, whether loaded with
goods or not.
3. Article 4 the Containers granted
temporary admission shall be re-
exported within three months
from the date of importation.
However, this period may be
extended by the competent
Customs authorities.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

122
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
4. Similar dispensation for
movement of containers within
India, if possible by treating as
part of conveyance.
9. 22/2003-
Customs, dated
04.02.2003
Exemption to
a) specimens, models, wall
pictures and diagrams for
instructional purposes;
b) paper money; and
c) wool, woollen fabrics and
woollen apparels received as
gifts by the Indian Red Cross.
No We may provide IGST exemption,
except in case of (a).

10. 151/94-
Customs, dated
13.07.1994
Exemption to:
(a) Fuel in the tanks of the aircrafts of
an Indian Airline or of the Indian
Air Force subject to the condition,
inter alia, that the quantity of the
said fuel is equal to the quantity of
the same type of fuel which was
taken out of India in the tanks of
the aircrafts of the same Indian
Airline or of the Indian Air
Force, and on which the duty of
Customs, or Central Excise had
been paid; and the rate of duty of
customs (including the additional
No 1. Exemption is on quantity of fuel,
lubricating oils etc. in lieu of fuel
which was taken during the
outward flight/for re-export.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

123
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
duty leviable under the said section
3) or the rate of duty of Central
Excise, as the case may be, leviable
on such fuel is the same at the time
of the arrivals and departures of
such aircrafts;
(b) Lubricating oil, imported in the
engines of any aircraft registered in
India or of any aircraft of the
Indian Air Force;
(c) Specified goods imported by the
United Arab Airlines which will
be carried on individual aircraft for
use in hangars and which are
flown back on the same aircraft;
(d) Aircraft equipment, engines and
spare parts imported by the Air
India International or the Indian
Airlines having been borrowed by
the aforesaid airlines for fitment
to their aircraft from foreign
airlines outside India or from the
foreign manufacturers of the
prime equipment subject to the
condition, that the said goods are
being imported for fitment and re-
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

124
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
export; and the said goods are re-
exported within one month from
the date of their importation into
India.
11. 130/2010-
Customs, dated
23.12.2010
Exemption to printed ticket stocks,
airway bills, any printed material
which bears the insignia of the
importing airline printed thereon
including baggage tags, publicity
material for distribution free of charge
when imported into India by a
designated airline.
Yes - Bilateral
arrangements
1. This exemption granted as per the
BIlateral Air Services Agreement
with various countries.
2. For example, in case of the Air
Transport Agreement signed with
USA on 14.04.2005, Article 9 of
the agreement prescribes various
restrictions and relaxations with
regard to customs duties and
charges.
12. 10/2014-
Customs, dated
12.05.2014
Exemption to specified goods, when
imported into India for display or use
at any specified event specified
subject to the condition, inter alia, that
the specified event is being held in
public interest and is sponsored or
approved by the Government of India
or the India Trade Promotion
Organization; and that the said goods
are imported under an
FICCI/TAITRA Carnet issued in
Yes 1. This exemption flows from
agreement between India and
Taiwan and subject to re-exports.
2. As per Article 3 of the
FICCI/TAITRA CARNET for
the temporary admission of
goods between India and
Taiwan, the contracting party
may accept the FICCI/TAITRA
carnets in lieu of its customs
documents and as due security for
the sums referred in Article 6 of
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

125
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
accordance with the Agreement
between the India-Taipei Association
in Taipei and the Taipei Economic
and Cultural Center in India on the
FICCI/TAITRA Carnet for the
Temporary Admission of Goods
signed on 20th March, 2013 and the
Carnet is guaranteed by the Federation
of Indian Chamber of Commerce and
Industry in India (hereinafter referred
to as FICCI ).
agreement for temporary
importation of goods for display
or use at exhibitions, international
fairs, meetings or similar events as
per the laws in force in its
territory.

13. 106/58-
Customs, dated
29.03.1958
Exemption to goods imported by the
Vice President of India on
appointment or during his tenure of
office.
a) Articles for personal use;
b) Food, drink, tobacco for
consumption of Vice-President’s
household
c) articles for furnishing
d) motor cars for Vice-President’s use
No 1. The notification grants exemption
from payment of customs duty
[which includes CVD and SAD].
2. Since the goods are imported by
the Vice President of India, we
may continue with the
exemption [which will also
include IGST exemption].

14. 207/89-
Customs, dated
Exemption to foodstuffs and provisions
(excluding fruit products, alcohol and
No 1. This exemption is for foreign
citizen residing in India and value
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

126
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
17.07.1989 tobacco) when imported into India
by a person residing in India, not
being a citizen of India subject to the
condition, inter alia, that the CIF value
of such goods imported in a year
does not exceed Rs.1 lakh.
limit is Rs 1 lakh in a year.
15. 39/96-
Customs, dated
23.07.1996
Exemption to imports relating to
defence and internal security forces.
a) Medals and decorations imported
directly by the GoI in the Ministry
of Defence.
b) Personal effects of the persons on
duty out of India with the naval,
military or air forces or with the
Indian Navy or Central Para
Military Forces if imported for
delivery to the next of kin of such
person if he dies or is wounded, is
missing or is taken prisoner of war.
c) Bona fide gifts from donors abroad
when imported for the
maintenance of war graves by an
institution subject to certification
by the Ministry of Defence.
d) Imported stores purchased out of
No a) Relates to security/security forces.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

127
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
bonded stocks lying in a
warehouse intended to be supplied
free by the Government for the use
of the crew of a ship of the Coast
Guard Organization.
e) Goods imported for trial,
demonstration or training before
any authority under the MoD or
MHA in the GoI subject to
certification by MoD or MHA and
subject to the condition that the
goods are re-exported within a
period of 2 years from the date of
importation.
f) Goods imported by the National
Technical Research Organization
(NTRO). This exemption is valid
till 31.12.2018.
16. 153/94-
Customs, dated
13.07.1994
Exemption to:
1. Articles of foreign origin for
repairs and return,
2. Theatrical equipment including
costumes for use by a foreign
theatrical company or dancing
troupe and re-exported
thereafter,
No 1. There goods are not for domestic
consumption and the exemption is
subject to condition of re-export /
export, to be fulfilled by the
importer himself.
2. Therefore, we may continue
with the exemption from IGST
also for goods at 1 to 4.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

128
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
3. Photographic, filming, sound-
recording and radio equipments,
raw films, video tapes and sound
recording tapes imported in public
interest and has been sponsored by
the GoI and subject to certification
by the Ministry of I&B and
subsequent re-export,
4. Mountaineering equipments,
materials, clothing, foodstuffs and
provisions (excluding alcoholic
drinks, cigarettes and tobacco),
medical stores, imported by a
mountaineering expedition and
subject to re-export,
5. Tags and labels for fixing on
articles for export or printed
plastic bags for the packaging of
export articles.
3. In case of goods at 5, the IGST
exemption may be withdrawn.
IGST paid may be claimed back
after export. It would be in line
with the general principal being
adopted in GST in respect of
exports.

17. 51/96-
Customs, dated
23.07.1996
Exemption to research equipments
imported by:
(a) Public funded research
institutions or a university or an
Indian Institute of Technology or
Indian Institute of Science,
Bangalore or Regional
No 1. Goods imported vide this
exemption are eligible for a
concessional 5% BCD and Nil
CVD / SAD.
2. Other than (b), all other
institutions are run by the
Government.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

129
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
Engineering College, other than
a hospital,
(b) Research institutions, other than
a hospital,
(c) Departments and laboratories of
the Central Government and
State Government, other than a
hospital,
(d) Regional Cancer Center (Cancer
Institute),
subject to, inter alia, registration
with the DSIR.

18. 8/2016-
Custms, dated
05.02.2016
Exemption to goods imported for
display or use at specified event [fair,
exhibition] subject to re-export within
6 months from the date of clearance of
the imported goods.
No 1. This exemption for goods [except
wine, alcoholic beverages,
tobacco and tobacco products]
imported for display at
fairs/exhibitions, subject to re-
export and the condition is
required to be fulfilled by the
importer himself.
19. 326/83-
Customs, dated
23.12.1983
Exemption to:
(a) Articles of gift received from any
foreign government by Union or
State Ministers and specified
No 1. Exemption are for gifts received
during foreign visit or goods
brought by foreign dignitary,
visiting India for any official
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

130
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
public servants and imported as
baggage,
(b) Articles of gift imported into India
by a foreign dignitary, visiting
India for any official purposes, as
part of his baggage and to be
gifted to Union or State Ministers
and specified public servants.
purposes.
20. 146/94-
Customs, dated
13.07.1994
Exemption to:
(a) Specified sports goods,
equipments and requisites and
mountaineering equipment
imported by Sports Authority of
India or National Sports
Federation or by the Indian
Mountaineering Foundation or
the National / State / District
Rifle Association or by the
National Anti-doping Agency /
National Dope Testing
Laboratory or by a sports person
of outstanding eminence for
training,
(b) Challenge Cups and Trophies
awarded to an Indian team in
connection with its participation
No
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

131
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
in a tournament outside India
and brought by it into India for
being kept with an Official
Sports Association,
(c) Medals and trophies awarded to
members of Indian teams for
their participation in
international tournaments or
competitions outside India,
(d) Prizes won by any member of an
Indian Team if the team has
participated in any international
tournament or competition in
relation to any sport or game, with
the approval of the GoI in the
Department of Youth Affairs and
Sports,
(e) Trophy when imported into India
by the National Sports Federation
recognized by the Central
Government or any Sports
Body for being awarded to
the winning team in the
international tournament
including bilateral tournament
and World Cup event to be held
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

132
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
in India.
21. 43/96-
Customs, dated
23.07.1996
Exemption to specified goods on which
a manufacturing process was
undertaken in India and which were
exported out of India for carrying out
further manufacturing process of
coating, electroplating or polishing or a
combination of one or more of these
processes, as the case may be, when
re-imported into India after
completion of the said processes, from
the customs duty leviable on the value
of goods which were exported i.e.
customs duty is leviable on the value
of the fair cost of the said processes
carried out abroad (whether such cost
is actually incurred or not) and
insurance and freight, both ways.
No 1. IGST will be leviable on the
value of the fair cost of the said
processes carried out abroad,
rest of the value in of goods re-
imported.
22. 259/58-
Customs, dated
11.10.1958
Exemption to Challenge cups and
trophies:
(a) Which have been won by any
unit of the Defence Forces in
No Cups won by defence forces, re-
imports, or sent by donors abroad. We
may continue.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

133
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
India or by a particular member or
members of such unit in a
competition; or
(b) Which are being re-imported and
which before being exported has
been won by any such unit or
member or members of a unit in
a competition; or
(c) Which have been sent by donors
resident abroad for presentation
to or competition among such
units or members of such units.
23. 271/58-
Customs, dated
25.10.1958
Exemption to articles re-imported by
or along with a unit of the Army, the
Navy or the Air force or a Central
Para Military Force on the occasion
of its return to India after a tour of
service abroad subject to satisfaction of
the Commissioner of Customs that
these articles were exported by or
along with such unit on the occasion of
its departure from India on such tour.
No 1. This is a technical exemption for
re-import of goods which were
exported.
24. 174/66-
Customs, dated
Goods not produced or manufactured
in India, which are private personal
No 1. This is a technical exemption for
re-import of goods which were
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

134
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
24.09.1966 property and which prior to their
import into India have been exported
therefrom and re-imported within
three years from the date of export.
exported.
25. 158/95-
Customs, dated
14.11.1995
Exemption to:
(a) Goods manufactured in India and
parts of such goods whether of
Indian or foreign manufacture and
re-imported into India for repairs
or for reconditioning.
(b) Goods manufactured in India and
re-imported for reprocessing or
refining or remaking.
Subject to the condition, inter alia, that
goods are re-imported within one /
three years from the date of export
[10 years in the case of Nepal and
Bhutan]; that goods are re-exported
within 6 months of re-import, etc.
No 1. This is a technical exemption for
re-import of goods [which were
exported] for repairs or
reconditioning / reprocessing
and their subsequent export
after such repairs or
reconditioning / reprocessing
and re-exported within 6
months.
26. 241/82-
Customs, dated
04.11.1982
Exemption to goods [on their re-
import] not produced or manufactured
in India and on which the duty of
customs leviable has been paid at the
No 1. This is a technical exemption for
goods [which were exported] for
execution of a contract and their
subsequent re-import after
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

135
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
time of their importation into India and
which were exported out of India for
the execution of a contract approved by
the Reserve Bank of India in
connection with any commercial and
industrial (including constructional)
activities.
In the case of goods on which any
alterations, renovations, additions or
repairs have been executed subsequent
to their export, IGST will be payable
on the value equal to the cost of such
alterations, renovations, additions or
repairs while the goods were abroad.
execution of the contract.
27. 94/96-
Customs, dated
16.12.1996
Exemption to
a) re-import of goods exported
under claim of any export
scheme [drawback, rebate,
bond, DEEC or EPCG, DEPB],
[Re-import of goods of Indian
origin - Exemption is for customs
duties in excess export incentives

No
1. For (a), for goods exported prior
to 1st of July, the repayment will
go to Centre in CVD account.
2. For exports after 1st July, the
IGST paid will be apportioned.

Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

136
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
availed ]
b) re-import of goods sent abroad
for repairs etc.
[Re-import of goods which were
sent for repairs etc. abroad –
Exemption is from customs duties
in excess of duties on the value of
repairs including any parts etc. used
for the same.]
c) re-import of cut and polished
precious and semi-precious
stones sent abroad for some
treatment [para 4A.20.1 of the
FTP]
[This is a technical exemption for
re-import of goods]
d) Import of parts components of
aircrafts replaced or removed
during the course of
maintenance in a SEZ
[This is also a technical exemption
for re-import of goods]
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

137
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
28. 134/94-
Customs, dated
22.06.1994
Exemption to specified goods, when
imported into India for carrying out
repairs, reconditioning,
reengineering, testing, calibration or
maintenance (including service),
subject to the condition, inter alia, that
a) the repairs, reconditioning,
reengineering, testing,
calibration or maintenance
(including service) as the case
may be, is undertaken in
accordance with the provisions
of section 65 of the Customs
Act, 1962 (52 of 1962), and
b) the goods repaired,
reconditioned, reengineered,
tested, calibrated or maintained
(including service) as the case
may be, are exported and are
not cleared outside the Unit.
No 1. Exemption is available subject
to these processes being carried
out in bond.
2. This is a technical exemption
and subject to re-export.
29. 26/2011-
Customs, dated
01.03.2011
Exemption to:
(a) Works of art created abroad by
Indian artists and sculptors,
whether imported on the return of
such artists or sculptors to India or
No 1. We may provide IGST
exemption for (b), (c) and (d).
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

138
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
imported by such artists or
sculptors subsequent to their
return to India;
(b) Works of art including statuary and
pictures intended for public
exhibition in a museum or art
gallery;
(c) Works of art namely memorials of
a public character intended to be
put up in a public place including,
materials used or to be used in their
construction, whether worked or
not;
(d) Antiques intended for public
exhibition in a public museum or
national institution;
(e) Books, being antiques of an age
exceeding one hundred years.
Imports at (b) to (e) above are
subject to certification by the
Ministry of Culture.
30. 273/58-
Cusoms, dated
25.10.1958
Exemption to re-import of unclaimed
postal articles which were originally
posted in India and re-imported as
No 1. Postal articles exported are
being re-imported.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

139
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
unclaimed, refused or redirected.
31. 117/61-
Customs, dated
13.10.61
Exemption to engines and parts of
aircraft, when re-imported into India
after having been exported, from the
customs duty leviable on the value of
goods which were exported [customs
duty is leviable on the cost of repair],
which includes the charges paid for
the materials as well as for labour,
insurance and freight) in the
following cases:-
(a) Engines and certain specified parts
which fail abroad and are re-
imported.
(b) Engines or certain specified parts
sent abroad as a stand-by for
replacement of a defective one and
subsequently brought back to India
in the same condition without being
installed on an aircraft.
(c) Engines and certain specified parts
lent by an Indian company to a
foreign Company.
No 1. This is a technical exemption for
customs duty leviable on the value
of re-import of goods, which
were exported for processing.
2. IGST will be payable on
materials as well as for labour,
used in repairs as well as
insurance and freight.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

140
S. No. Notification
No.
Gist of the notification Whether under
International
Obligation/Bilateral
agreement
Comments
32. 26/62-
Customs, dated
19.02.1962
Exemption to catering cabin
equipments and food and drink on re-
importation by the aircrafts of the
Indian Airlines
Corporation from foreign flights
subject to the condition that the goods
were not taken on board at any foreign
port or place.
No 1. This is a technical exemption for
re-import of goods which were
exported.

II. Exemption for goods in transit to and from Nepal Bhutan [land locked countries] Notification No 38/96 –Customs.

S.
No.
Gist of the notification Comments
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

141
1 Basic customs duty [ BCD], CVD and SAD is exempted on goods
imported;
a) from foreign country for the purpose of exports to Bhutan or
Nepal;
b) from Bhutan or Nepal into India for exports to foreign Country.
1. These goods are not for consumption in
India.
2. Agreement for transit to Land locked
countries.

III. Miscellaneous exemptions - Notification No. 12/2012-Customs.
S. No.
of
concer
ned
Notific
ation
Chapter/
Heading
/Subhead
ing/
tariff
item
Description of goods CVD
rate
Text of Condition Changes proposed
142A. 2711 Liquefied petroleum gases (LPG), in
excess of the quantity of petroleum
gases and other gaseous hydrocarbons
consumed in the manufacture of
polyisobutylene by the unit located
in Domestic Tariff Area (DTA),
received from the unit located in
Special Economic Zone (SEZ) and
returned by the DTA unit to the
SEZ unit from where such Liquefied
petroleum gases (LPG) were received.
Explanation. - For the purposes of
this entry, the quantity of the
petroleum gases and other gaseous
hydrocarbons consumed in the
Nil
No
correspo
nding
excise
exemptio
n
NIL
BCD
If the importer follows the
procedure set out in the Customs
(Import of Goods at Concessional
Rate of Duty for Manufacture of
Excisable Goods) Rules, 1996.
1. This is an exemption
for return stream of
LPG to unit in SEZ.
2. As consideration
received will be only
for quantity used in
manufacture of
polyisobutylene by
unit is DTA, IGST
may be payable only
on such quantity.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

142
manufacture of polyisobutylene shall
be calculated by subtracting from the
quantity of the said gases received by
the DTA unit manufacturing
polyisobutylene, the quantity of the
said gases returned by the said unit to
the SEZ unit.
414. 85 or
any
other
Chapter
Television equipment, cameras and
other equipment for taking films,
imported by a foreign film unit or
television team
Nil
No
correspo
nding
excise
duty
exemptio
n
Nil BCD
If an accredited representative of
the foreign film unit or the
television team executes a bond
with such surety, binding himself to
pay on demand an amount equal to
the duty leviable on such
equipment and cameras if the same
are not placed are not re-exported
within a period of three months or
such extended period as allowed.
1. May not be supply, in
the absence of
consideration.
2. Temporary import for
re-export.
415. 85 or
any
other
Chapter
Photographic, filming, sound
recording and radio equipment, raw
films, video tapes and sound re-
cording tapes of foreign origin, if
imported into India after having
been exported therefrom
Nil
No
correspon
ding
excise
duty
exemption
NIL
BCD
If, -
(a) the duties of customs
leviable on the specified
equipment, raw films and
tapes had been paid at the
time of their first
importation into India;
(b) no drawback of duty was
paid on their exportation
from India;
(c) the identity of the goods is
established;
1. May not be supply, in
the absence of
consideration.
2. Re-import for duty
paid goods exported
earlier.
3. If refund of IGST
was not taken at the
time of taking these
goods out.

Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

143
(d) the goods are re-imported
into India within six
months or extendible
upto one year; and
(e) the External Publicity
Division of the Ministry of
External Affairs certifies that
the purpose for which the
goods had been exported
from India was in public
interest and had been
sponsored or approved by the
Government of India.
418. 85 or
any
other
Chapter
Goods imported for being tested in
specified test centres
Nil
No
correspon
ding
excise
duty
exemption
NIL
BCD
If,-
(1) the goods are imported for
being tested in -
(a) Defence Research and
Development Organization
(DRDO) laboratories;
(b) Indian Institutes of
Technology;
(c) Council for Scientific and
Industrial Research (CSIR)
laboratories;
(d) Central Power Research
Institute, Bangalore; or
(e) Any other test centre
approved by any Ministry
in the Government of India
for this purpose; and
1. May not be supply, in
the absence of
consideration.
2. Goods are for testing
and not for domestic
consumption.
3. In fact, testing
service is being
exported.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

144
(2) (2.) the Head of the
organization certifies that the
goods have been imported by that
organization only for the purpose
of testing and shall not be used or
sold after such testing.
448A 8802
(except
8802 60
00 that is
space
craft)
All goods [aircrafts, helicopters etc.] Nil
No
correspon
ding
excise
duty
exemption
NIL
BCD
(a) If, imported for maintenance,
repair or overhauling
[MRO] of aircraft, not
registered or intended to be
registered in India, but to be
removed from India within six
months or as extended by the
Director General of Civil
Aviation in the Ministry of
Civil Aviation; and
(b) carries passengers in the
flight at the beginning and
end of the stay period in
India, but undertakes no
commercial flights during the
stay period.
1. These aircrafts are
being imported for
MRO activity, a
service which is
being exported.

449. 88 or
any
other
Chapter
The following goods, namely :-
(a) Satellites and payloads;
(b) Scientific and technical
instruments, apparatus,
equipments (including computers
and computer software),
accessories, parts, components,
spares, tools, mock ups and
Nil
No
correspon
ding
excise
exemption
NIL
BCD
If the importer, at the time of
import,-
(i) produces a certificate from an
officer not below the rank of
a Deputy Secretary to the
Government of India in the
1. These goods are for
launch into outer
space.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

145
modules, raw materials and
consumables required for launch
vehicles and for satellites and
payloads
(c) Ground equipment brought for
testing of (a)
Department of Space
certifying that the said
satellite and pay-loads are
for launch into outer space
in conformity with the
provisions of the Outer Space
Treaty of 1967;
(ii) produces a certificate from an
officer not below the rank of
a Deputy Secretary to the
Government of India in the
Department of Space
certifying that the goods
covered under item (b) are
required for launch vehicles
and satellites and payloads;
and
(iii) gives an undertaking to the
effect that the ground
equipment, covered under item
(c) imported for testing the
satellites or pay-loads shall be
re-exported within a period
of six months from the date
of their importation or such
extended period as allowed.
518. Any
Chapter
Used bona fide personal and
household effects belonging to a
deceased person
Nil
No
correspo
nding
If a certificate from the Indian
Mission concerned, about the
ownership of the goods by the
deceased person, is produced at the
1. May not be a supply,
as there will be no
consideration.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

146
excise
exemptio
n
NIL
BCD
time of clearance of the goods
through Customs station.
519. Any
Chapter
Goods imported through postal
parcels, packets and letters, the CIF
value of which is not more than one
thousand rupees per consignment
Nil
No
correspon
ding
excise
exemption
NIL
BCD
1. For ease of doing
business, the
exemption may
continue.
2. May other countries
also have such
exemption.
520. Any
Chapter
Archaeological specimens,
photographs, plaster casts or
antiquities, intended for exhibition
for public benefit in a museum
managed by the Archaeological
Survey of India or by a State
Government
Nil
No
correspo
nding
excise
exemptio
n
NIL
BCD
If the imported goods are meant to
be exhibited in a museum
managed by-
(a) the Archaeological Survey of
India, such goods shall be
imported under cover of a
certificate issued by the
Director General of
Archaeology in India; or
(b) a State Government, such
goods shall be imported
under cover of a certificate
issued by the concerned
Authority in the concerned
State Government.
1. For ease of doing
business, the
exemption may
continue.
2. Valuation could be a
problem.

357A. 84 or
any
other
Chapter
Goods specified in List 34 required
in connection with:
(a) petroleum operations undertaken
under petroleum exploration
Nil
Excise
exempt if
project
bid
If the goods are imported by
specified persons [ONGC, OIL and
others] subject to specified
conditions.

1. These goods are at
present Zero rated
from Central taxes
and attract 5% VAT
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

147

IV. Ab-initio exemption of applicable IGST at the time of import by a SEZ unit or developer for authorized operations
S. No. Proposal Justification Comments
1 Exemption from IGST on
imports by a SEZ unit or SEZ
developer for authorized
operations.

1. Presently, all imports by SEZ units or a
SEZ developer for authorized
operations are exempt from basic
customs duty [BCD], CVD and SAD.
2. Therefore, to enable SEZ unit or
developer to import duty free goods or
services or both for authorized
operations in SEZ, enabling
1. Supply of goods or services or
both to a unit or developer in SEZ have been
declared as 'zero rated' [sub-section (1) (b) of
section 16 of the IGST Act, 2017], on the
ground that imports by SEZ units or SEZ
developers for authorized operations being
exempt from IGST will put the domestic
suppliers to SEZ units of SEZ developers at a
licenses or mining leases, granted
by the Government of India or any
State Government to the Oil and
Natural Gas Corporation or Oil
India Limited on nomination basis,
(b) petroleum operations undertaken
under specified contracts
(c) petroleum operations undertaken
under specified contracts under the
New Exploration Licensing Policy
(d) petroleum operations undertaken
under specified contracts under
the Marginal Field Policy (MFP)
(e) coal bed methane operations
undertaken under specified
contracts under the Coal Bed
Methane Policy

under
ICB
NIL
BCD
in general.
2. As the output of this
sector is exempt,
IGST higher than 5%
will increase costs.
3. Concessional 5%
IGST may be
prescribed, subject
to present
conditions.
4. This exemption will
have to be
withdrawn as soon
as natural gas is
subjected to GST.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

148
notification has to be issued exempting
such imports from applicable IGST.
disadvantage vis-à-vis imports.
2. However, the GST law itself does not provide
for IGST exemptions on imports by the SEZ
units or SEZ developers for authorized
operations.

V. Exemption from IGST omn bonafide passenger baggage and transfer of residence [Notification No 26/2016-Customs
and one laptop Notification No. 11/2004-Customs

S.
No.
Chapter/Heading Item covered Comments
1 9803 Exemption from IGST
1. on goods imported
by a passenger or
a member of a
crew in his
baggage. [Does not
apply to motor
vehicles, alcoholic
beverages, tobacco
and tobacco
products]
2. on goods imported
by a person of India
origin on his return
1. At present goods imported by a passenger are exempt from CVD and SAD.
[Notification No 183/86-Customs] The free baggage allowance if Rs. 50,000 for
passengers arriving from countries other than Nepal, Bhutan or Myanmar,
and Rs. 15,000 for tourists of foreign origin and passengers from Nepal,
Bhutan or Myanmar [Rule 3 and 4 of the Baggage Rules].
2. The Baggage Rule, 2016 [Notification No. 30/2016-Customs (NT)] prescribes for
duty free clearance of:
i. Used personal effects (which does not include jewellery); and travel souvenirs;
and
ii. Articles, other than,-
a) Fire arms,
b) Cartridges of fire arms exceeding 50,
c) Cigarettes exceeding 100 sticks or cigars exceeding 25 or tobacco
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

149
S.
No.
Chapter/Heading Item covered Comments
to India [Transfer
of Residence]
3. on one lap top
imported by a
passenger of 18
years or more age
exceeding 125 gms,
d) Alcoholic liquor or wines in excess of two liters,
e) Gold or silver in any form other than ornaments,
f) Flat panel (LCD/LED/Plasma) television,
iii. Duty free clearance of jewellery upto a weight of 20gms for a gentlemen
passenger with a value cap of Rs. 50,000; and 40 gms with a value cap of Rs.
100,000 for a lady passenger. This is applicable for a passenger residing abroad
for more than one year [Rule 5 of Baggage Rules].
3. In addition to the benefit under Rule 3, 4 and 5 of the Baggage Rules, provide for
exemption from CVD and SAD on the following goods upto a value of Rs. 2 Lakh
for stay abroad of one year and Rs. 5 lakh for stay abroad of two years.
4. The BCD chargeable on such goods under transfer of residence rule is as under:
[Rule 6 of Baggage Rules] [Notification No. 27/2016-Customs]:
I. Nil for; -
a) Video Cassette Recorder or Video Cassette Player or Video Television
Receiver or Video Cassette Disk Player.
b) Digital Video Disc player.
c) Music System.
d) Air-Conditioner.
e) Microwave Oven.
f) Word Processing Machine.
g) Fax Machine.
h) Portable Photocopying Machine.
i) Washing Machine.
j) Electrical or Liquefied Petroleum Gas Cooking Range.
k) Personal Computer (Desktop Computer).
l) Laptop Computer (Note-book Computer).
m) Domestic Refrigerators of the capacity up to 300 litres or its equivalent.
Agenda-Item-9 Agenda for 14th GSTCM

SECRET
ANNEXURE XII
Proposed IGST exemptions/Concessions.

150
S.
No.
Chapter/Heading Item covered Comments
II. 15% for,-
a) Colour Television
b) Video Home Theatre System.
c) Dish Washer.
d) Domestic Refrigerators of capacity above 300 litres or its equivalent.
e) Deep Freezer.
f) Video camera or the combination of any such video camera with one or
more of the following goods, namely:-
i. television receiver;
ii. sound recording or reproducing apparatus;
iii. video reproducing apparatus.
g) Cinematographic films of 35mm and above.
h) Gold or silver, in any form, other than ornaments.
5. Nil duty [BCD, CVD and SAD] for one lap top, when imported as Baggage by an
adult passenger (age 18 years or above) [Notification No. 11/2004-Customs].
6. Above exemptions have been provided as a part of ease of doing business.
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-XIII
SECRET
SERVICES PROPOSED TO ATTRACT GST RATES AS APPLICABLE TO GOODS TO DISCOURAGE TAX
ARBITRAGE

151

Sl.
No
NAME OF SERVICE
RATE
(WITH FULL ITC)
1. Transfer of right to use any goods without transfer of title for a consideration (supply of
service) to attract the same GST as on sale of similar goods which entails transfer of title
(supply of goods)
[1 (b) = 1(c ) = 5(f)]
Schedule II
Clause 1(b)-
(b) any transfer of right in goods or of undivided share in goods without the transfer
of title thereof, is a supply of services;
Clause 1(c)-
(c) any transfer of title in goods under an agreement which stipulates that property
in goods shall pass at a future date upon payment of full consideration as agreed, is
a supply of goods.
Clause 5(f)-
(f) transfer of the right to use any goods for any purpose (whether or not for a
specified period) for cash, deferred payment or other valuable consideration.
Same GST as on
supply of similar
goods
2. Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to
attract the same rate as standard rate (18%) as permanent transfer of IP
[1(c ) = 5(c )]
Schedule-II
Clause 1(c)
(c) any transfer of title in goods under an agreement which stipulates that property
GST rate of 12%
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-XIV
SECRET
SERVICES UNDER REVERSE CHARGE
153

Sl.
No.
Service
Provider
of service
Percentage
of service
tax payable
by service
provider
Recipient of Service
Percentage of
service tax
payable by any
person other
than the
service provider
1. Taxable services provided or
agreed to be provided by any
person who is located in a
non-taxable territory and
received by any person
located in the taxable territory
other than non-assessee
online recipient (OIDAR)
Any person
who is located
in a non-
taxable
territory
Nil
Any person located in the
taxable territory other than
non-assessee online recipient
(Business Recipient)
100%
2. Services provided or agreed
to be provided by a goods
transport agency (GTA) in
respect of transportation of
goods by road
Goods
Transport
Agency (GTA)
Nil
(a) any factory registered under
or governed by the Factories
Act, 1948;
(b) any society registered under
the Societies Registration Act,
1860 or under any other law
for the time being in force in
any part of India;
(c) any co-operative society
established by or under any
law;
(d) any person registered under
100%
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-XIV
SECRET
SERVICES UNDER REVERSE CHARGE
154

Sl.
No.
Service
Provider
of service
Percentage
of service
tax payable
by service
provider
Recipient of Service
Percentage of
service tax
payable by any
person other
than the
service provider
CGST/SGST/UTGST Act;
(e) any body corporate
established, by or under any
law; or
(f) any partnership firm whether
registered or not under any
law including association of
persons.
(g) Casual taxable person
3. Services provided or agreed to
be provided by an individual
advocate or firm of advocates
by way of legal services,
directly or indirectly
An individual
advocate or
firm of
advocates
Nil
Any business entity.
100%
4. Services provided or agreed
to be provided by an arbitral
tribunal
An arbitral
tribunal Nil
Any business entity.
100%
5. Sponsorship services Any person
Nil
Anybody corporate or
partnership firm. 100%
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-XIV
SECRET
SERVICES UNDER REVERSE CHARGE
155

Sl.
No.
Service
Provider
of service
Percentage
of service
tax payable
by service
provider
Recipient of Service
Percentage of
service tax
payable by any
person other
than the
service provider

6.
Services provided or agreed
to be provided by
Government or local authority
excluding,-
(1) renting of immovable
property, and
(2) services specified in sub-
clauses (i), (ii) and (iii) of
clause (a) of section 66D of
the Finance Act,1994
(i) [services by the
Department of Posts by
way of speed post,
express parcel post, life
insurance, and agency
services provided to a
person other than
Government;
(ii) services in relation to an
aircraft or a vessel,
inside or outside the
Government
or local
authority
Nil
Any business entity.
100%
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-XIV
SECRET
SERVICES UNDER REVERSE CHARGE
156

Sl.
No.
Service
Provider
of service
Percentage
of service
tax payable
by service
provider
Recipient of Service
Percentage of
service tax
payable by any
person other
than the
service provider
precincts of a port or an
airport;
(iii) transport of goods or
passengers]
8. Services provided or agreed to
be provided by a director of a
company or a body corporate
to the said company or the
body corporate;
A director of a
company or a
body
corporate
Nil
A company or a body corporate.
100%
9. Services provided or agreed
to be provided by an
insurance agent to any
person carrying on insurance
business
An insurance
agent
Nil
Any person carrying on
insurance business.
100%
10. Services provided or agreed to
be provided by a recovery
agent to a banking company
or a financial institution or a
non-banking financial
company
A recovery
agent
Nil
A banking company or a
financial institution or a non-
banking financial company.
100%
Agenda-Item-9 Agenda for 14th GSTCM
ANNEXURE-XIV
SECRET
SERVICES UNDER REVERSE CHARGE
157

Sl.
No.
Service
Provider
of service
Percentage
of service
tax payable
by service
provider
Recipient of Service
Percentage of
service tax
payable by any
person other
than the
service provider
11. Services by way of
transportation of goods by a
vessel from a place outside
India up to the customs
station of clearance in India
A person
located in
non-taxable
territory to a
person
located in
non-taxable
territory
Nil
Importer as defined under
clause (26) of section 2 of the
Customs Act, 1962.
100%
17. Transfer or permitting the use
or enjoyment of a copyright
covered under clause (a) of
sub-section (1) of section 13
of the Copyright Act, 1957
relating to original literary,
dramatic, musical or artistic
works
Author or
music
composer,
photographer,
artist, etc
NIL
Publisher, Music company,
Producer
100%
18 Radio taxi or Passenger
Transport Services provided
through electronic commerce
operator
Taxi driver or
Rent a cab
operator
Nil
Any person
100% by
Electronic
Commerce
Operator

Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
CIRCULATED ON 14.05.2017
[As per discussions in the Fitment Committee upto 10th May, 2017]

A. Amendments / additions in the Detailed Horizontal Rate Sheets circulated to
CCTs on 14.05.2017:
The following amendments / additions are required to be made to the aforesaid
document:
1. Addition of entry “1109 00 00 Wheat gluten, whether or not dried” in the 5% rate
column [this entry is not listed in the 5% rate column].
2. Deletion of entry “2503 00 10 Sulphur recovered as by-product in refining of crude oil”
from the 5% rate column [since the said entry is covered under 18% rate column].
3. Addition of the following entries in the 5% rate column [these are not listed there at
present, excise duty on them is Nil and VAT is 5%]:
i. 2524 Asbestos.
ii. 2525 Mica, including splitting; mica waste.
iii. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectangular (including square)
shape; talc.
iv. 2528 Natural borates and concentrates thereof (whether or not calcined), but
not including borates separated from natural brine; natural boric acid containing
not more than 85% of H3BO3
v. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
vi. 2530 Mineral substances not elsewhere specified or included.
4. Addition of entry “6308 Sets consisting of woven fabric and yarn, whether or not with
accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes,
or similar textile articles, put up in packings for retail sale” in the 12% rate column [this
entry is not listed in the 12% rate column].
5. Addition of entry “LPG stoves [7321]” in the 18% rate column [this entry is excluded
in the 28% rate column].
6. Deletion of part entry against 7323 i.e. “Table, kitchen or other household articles and
parts thereof, of iron or steel “from the column for 18% [this part entry is covered in in
the 12% rate column].].
7. Substitution of the phrase “of iron & steel” with “of copper” in the entry in the 12%
rate column relating to “Table or kitchen or other household articles of iron & steel
[7418]”.
8. Substitution of the phrase “of iron & steel” with “of aluminium” in the entry in the 12%
rate column relating to “Table or kitchen or other household articles of iron & steel
[7618]”.
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
CIRCULATED ON 14.05.2017
[As per discussions in the Fitment Committee upto 10th May, 2017]

9. Addition of entry “7616 Other articles of aluminium; such as nails, tacks, staples (other
than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-
pins, washers and similar articles, cloth, grill, netting and fencing, of aluminium Wire”
in the 18% rate column [this entry is not listed in the 18% rate column].
10. Addition of entry “9033 Parts and accessories (not specified or included elsewhere in
this Chapter) for machines, appliances, instruments or apparatus of Chapter 90” in the
18% rate column [this entry is not listed in the said column].
11. Deletion of the entry “Sanitary towels, tampons, sanitary napkins, clinical diapers [9619
all goods]” in the 18% rate column and inclusion of the same in the 12% rate column
[since the excise duty rate on these goods is 6% and VAT rate in general is 5%, taking
the total incidence to about 13.61% including 2.5% for octroi, entry tax, etc.].
Corresponding amendments will also be required to be made in Annexures III and
IV to the Agenda Note 9.
12. Inclusion of the entries “9607 Slide fasteners and parts thereof” and “9620 00 00
Monopods, bipods, tripods and similar articles” in the 18% rate column [these entries
are not listed in the said column at present].
13. Inclusion of the entry “9804 Specified Drugs and medicines [i.e. List, 1 of notification
No.12/2012-Central Excise, dated 17.03.2012 and List 3, 4 of notification No.12/2012-
Customs, dated 17.03.2012] intended for personal use” in the 5% rate column. Inclusion
of the entry “9804 Other Drugs and medicines intended for personal use” in the 12%
rate column. Amendment of the entry in the 28% rate column as “9804 All dutiable
articles [other than drugs and medicines] intended for personal use”. Corresponding
amendments will also be required to be made in Annexures III and IV to the
Agenda Note 9.

B. Amendment in Annexure VI List A2:
1. Omission of “Printing of newspapers” at entry (ii) in S.No.7.

C. Amendment in Annexure VI List B:
1. Inclusion of entry relating to “Pradhan Mantri Vaya Vandana Yojana” in S.No.12.

D. Amendment in Annexure-VII:
1. Insertion of entry at S.No. 12 as under with Full ITC:
“Intermediate production process as job work not amounting to manufacture or
production in relation to priming of newspapers”; and
“Selling of space for advertisements in print media.”

E. Amendment in Annexure VIII:
Agenda-Item-9 Agenda for 14th GSTCM
SECRET
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
CIRCULATED ON 14.05.2017
[As per discussions in the Fitment Committee upto 10th May, 2017]

1. Omission of the words “whether or” in the entry at S.No.3.

F. Amendment in Annexure XI regarding Proposed Rates Compensation Cess for
different supplies:

The Hon’ble GST Council has already recommended that NCCD will continue to be
levied on tobacco and tobacco products in the GST regime. However, while calculating
the present incidence of excise duty and VAT for arriving at the proposed
Compensation Cess on tobacco products viz. Chewing tobacco, Filter khaini, Jarda
scented tobacco and Pan masala containing tobacco ‘Gutkha’, 10% NCCD was also
included. Taking into consideration the tax incidence [net of NCCD] the amended
proposed Compensation Cess rates for these products will be as under:

S.
No.
Description of supply Tariff item,
heading, sub-
heading,
Chapter, of
goods or
service, as the
case may be
Proposed
Maximum
rate for GST
Compensati
on Cess
Amended
Proposed
Maximum
rate for GST
Compensati
on Cess
1. Chewing tobacco (without lime tube) 2403 99 10 174% 160%
2. Chewing tobacco (with lime tube) 2403 99 10 154% 142%
3. Filter khaini 2403 99 10 174% 160%
4. Jarda scented tobacco 2403 99 30 174% 160%
5. Pan masala containing tobacco ‘Gutkha’ 2403 99 90 222% 204%

*****
Agenda-Item-9 Agenda for 14th GSTCM

Confidential

Agenda for
14th GST Council Meeting
Volume – 1

18-19 May 2017

Sher-i-Kashmir International Conference Centre,
Srinagar, Jammu & Kashmir

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 2 of 44
F.No. 75/14th Meeting/GST Council/2017
Government of India
Ministry of Finance
Department of Revenue
Room No.275, North Block, New Delhi
Dated: 3 May 2017

Notice for the 14th Meeting of the GST Council scheduled on 18-19 May 2017
The undersigned is directed to refer to the subject cited above and to say that the 14th Meeting of the
GST Council will be held on 18-19 May 2017 at Sher-i-Kashmir International Convention Centre
(SKICC), Srinagar. The schedule of the meeting is as follows:
• Thursday, 18 May 2017 : 1030 hours onwards
• Friday, 19 May 2017 : 1030 hours onwards
2. Agenda items for the 14th Council meeting will be circulated shortly.
3. In addition, an officers’ meeting will be held on Wednesday, 17 May 2017 from 1600 hours
onwards at the same venue, i.e. Sher-i-Kashmir International Convention Centre (SKICC).
4. Keeping in view the constraints of rooms in the hotel, it is requested that participation from each
State may be limited to 2 officers in addition to the Hon’ble Member of the GST Council. It may also
be noted that in case there is shortage of accommodation, some officers may have to share rooms.
5. Please convey the invitation to the Hon’ble Members of the GST Council to attend the meeting.
- Sd -
(Dr. Hasmukh Adhia)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the request
to brief Hon’ble Minister about the above said meeting.
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments with the request to intimate the Minister in charge of
Finance/Taxation or any other Minister nominated by the State Government as a Member of the GST
Council about the above said meeting.
4. The Chief Secretaries of Delhi and Puducherry with the request to intimate the Minister in charge of
Finance/Taxation or any other Minister nominated by the State Government as a Member of the GST
Council about the above said meeting.
5. Chairperson, CBEC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
6. Chairman, GST Network
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 3 of 44
Agenda items for the 14th Meeting of the GST Council on 18-19 May 2017
1. Confirmation of the Minutes of the 13th GST Council Meeting held on 31 March 2017
2. Rate of interest for delayed payment of tax by the taxpayer and delayed refund by the Government
to the taxpayer
3. Finalization of the rate of tax to be collected at source under Section 52 of the CGST Act, 2017 and
Section 20 of the IGST Act, 2017
4. Notification of the Common Goods and Services Electronic Portal for facilitating various taxpayer
operations under Section 146 of the CGST Act, 2017
5. Constitution of Project Management Team, Standing Committees and Sectoral Working Groups for
smooth roll-out of GST
6. Nomination of Additional Secretary, GST Council to the Board of GSTN
7. Approval of mechanism to split the MDR (Merchant Discount Rate) charges between the Centre and
the States
8. Approval of amendments to the following Draft GST Rules and related Forms:
i. Registration
ii. Return
iii. Payment
iv. Refund
v. Invoice, Debit/Credit Note
vi. Input Tax Credit
vii. Valuation
viii. Transitional Provisions
ix. Composition
9. Approval of the Fitment of goods and services into the various rate slabs
10. Any other agenda item with the permission of the Chairperson
11. Date of the next meeting of the GST Council

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 4 of 44
TABLE OF CONTENTS
Agenda
No.
Topic Page No.
1 Confirmation of the Minutes of the 13th GST Council Meeting held on 31 March 2017 5
2 Rate of interest for delayed payment of tax by the taxpayer and delayed refund by the
Government to the taxpayer
31
3 Finalization of the rate of tax to be collected at source under Section 52 of the CGST Act,
2017 and Section 20 of the IGST Act, 2017
35
4 Notification of the Common Goods and Services Electronic Portal for facilitating various
taxpayer operations under Section 146 of the CGST Act, 2017
36
5 Constitution of Project Management Team, Standing Committees and Sectoral Working
Groups for smooth roll-out of GST
37
6 Nomination of Additional Secretary, GST Council to the Board of GSTN 41
7 Approval of mechanism to split the MDR (Merchant Discount Rate) charges between the
Centre and the States
42

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 5 of 44

Discussion on Agenda Items
Agenda Item 1: Confirmation of the Minutes of the 13th GST Council Meeting held on
31 March 2017
Draft Minutes of the 13th GST Council Meeting held on 31st March 2017
The thirteenth meeting of the GST Council (hereinafter referred to as ‘the Council’) was held
on 31 March 2017 in Vigyan Bhavan, New Delhi under the Chairpersonship of the Hon’ble
Union Finance Minister, Shri Arun Jaitley. The list of the Hon’ble Members of the Council
who attended the meeting is at Annexure 1. The list of officers of the Centre, the States, the
GST Council and the Goods and Services Tax Network (GSTN) who attended the meeting is
at Annexure 2.
2. The following agenda items were listed for discussion in the 13th Meeting of the Council –
1. Confirmation of the Minutes of the 12th GST Council Meeting held on 16 March 2017
2. Approval of the Draft GST Rules on:
(a) Input Tax Credit
(b) Valuation
(c) Transitional Provisions
(d) Composition
3. Approval of amendments to the following Draft GST Rules approved in the 2nd Meeting of
the GST Council held on 30 September 2016:

(a) Registration
(b) Return
(c) Payment
(d) Refund
(e) Invoice, Debit/Credit Note
4. Any other agenda item with the permission of the Chairperson
5. Date of the next meeting of the GST Council

3. The Hon’ble Chairperson welcomed all the Members to the Council meeting. He extended
a warm welcome to the four new Members of the Council from Goa, Punjab, Uttar Pradesh
and Uttarakhand. He then commenced discussion on the various agenda items.
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 6 of 44
Discussion on Agenda Items
Agenda Item 1: Confirmation of the Minutes of the 12th GST Council Meeting held on 16
March, 2017:
4. The Hon’ble Chairperson invited comments of the Members on the draft Minutes of the 12th
Meeting of the Council (hereinafter referred to as ‘Minutes’) held on 16 March 2017 before its
confirmation.
4.1. The Hon’ble Minister from Karnataka stated that the version of the Secretary to the Council
(hereinafter referred to as ‘Secretary’) in paragraph 12.6 of the Minutes, in regard to levy of
Value Added Tax (VAT) on ‘Bidi’, though recorded correctly, created an impression that VAT
was charged only in six States. He stated that upon further inquiry, it had come to his notice
that VAT on ‘Bidi’ was levied in about 21 States, namely, Rajasthan (65%), Jammu & Kashmir
(40%), Himachal Pradesh (22%), Delhi (20%), Tamil Nadu (14.5%), Punjab (14.3%), Uttar
Pradesh (14%), Madhya Pradesh (65%), Chandigarh (20%), Haryana (13.125%), Maharashtra
(13.5%), Andhra Pradesh (exempt), Telangana (exempt), Karnataka (exempt), Chhattisgarh
(5%), Odisha (10%), Assam (30%), West Bengal (exempt), Jharkhand (5%), Bihar (15%),
Uttarakhand (20%), Goa (25%), Puducherry (14.5%), Kerala (14.5%) and Gujarat (22.5%).
The Secretary stated that in order to avoid any confusion, his version recorded in this paragraph
could be slightly modified and the word ‘like’ (before the word ‘Rajasthan’) in the 5th line
could be replaced by the words ‘for example’. The Council agreed to this suggestion.
5. In view of the above discussion, for Agenda item 1, the Council decided to adopt the
Minutes of the 12th Meeting of the Council with the change as recorded below:

5.1. In paragraph 12.6 of the Minutes, to modify the version of the Secretary recorded in the
5th line by replacing the word ‘like’ (appearing before the word ‘Rajasthan’) with the words
‘for example’.
Agenda Item 2: Approval of the Draft GST Rules on: (a) Input Tax Credit; (b) Valuation; (c)
Transitional Provisions; and (d) Composition:
6.1. Introducing this agenda item, the Secretary informed that he had a very constructive
meeting with the officers of the Centre and the States in the morning lasting from 11 A.M. to
4.30 P.M. during which all the nine Rules on the agenda were discussed in detail and the
officers made certain suggestions to amend the various provisions of the Rules. He stated that
the Rules would be revised on the basis of these suggestions and circulated to the States within
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 7 of 44
a day. He then invited Shri Upender Gupta, Commissioner (GST Policy Wing), Central Board
of Excise and Customs (CBEC) to make a brief presentation on these four Rules. In his
presentation, the Commissioner (GST Policy Wing), CBEC, outlined the salient features of the
GST Rules on (a) Input Tax Credit; (b) Valuation; (c) Transitional Provisions; and (d)
Composition. The presentation is attached as Annexure 3 to the Minutes.
6.2. The Secretary informed that the comments of the officers on these four Rules had already
been taken note of and invited further comments of the Hon’ble Members of the Council. The
Hon’ble Minister from Kerala pointed out that Rule 5 of the Valuation Rules relating to supply
of lottery tickets was complex and enquired whether this stood deleted in light of the officers’
level discussion today. The Secretary stated that during the discussion in the officers’ meeting,
it was decided that the proposed Rule 5 on valuation of supply of lottery tickets would be
deleted and the lottery tickets would be taxed on the face value of its sale. The Hon’ble Minister
from Uttar Pradesh stated that the language of the Rules was complex and this could cause
problem in interpretation. He observed that simple and clear words should be used while
formulating the Rules.
6.3. The Hon’ble Deputy Chief Minister of Delhi observed that while the GST law provided a
broad framework, the GST Rules dealt with the nitty-gritty of procedures and they needed more
time to study the Rules. The Secretary stated that the industry and business had been demanding
three clear months after the finalisation of the GST Laws and Rules to prepare themselves for
the change-over to the GST regime. He recalled that the five GST Rules on Registration,
Return, Payment, Refund and Invoice and Debit/Credit Note had been put in the public domain
earlier and the four new Rules also needed to be put in the public domain at the earliest. He
suggested that the Council could approve the four new Rules and authorise the Law Committee
of Officers to make minor changes and inform the Council. The Hon’ble Chairperson stated
that a more appropriate approach would be for the Council to approve these four draft Rules
along with the changes agreed upon today by the officers. These Rules could then be circulated
to the States and also put in the public domain and after taking note of the comments received
from the public, final version of the Rules would be brought to the Council for its approval.
The Council agreed to this suggestion.
6.4. The Hon’ble Minister from Jammu & Kashmir stated that the Goods and Services Tax
Network (GSTN) should be open to incorporating small changes that might arise in the Jammu
& Kashmir GST Rules drafted in exercise of the powers conferred under their Constitution.
The Hon’ble Chairperson stated that presently the Central Goods and Services Tax (CGST)
Act would apply to all States except Jammu & Kashmir but once the Jammu & Kashmir law
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 8 of 44
on GST integrated itself to the CGST, the existing exception in regard to the State of Jammu
& Kashmir in CGST would be removed by exercising the power under Section 172 of the
CGST Act regarding removal of difficulties. The Hon’ble Minister from Jammu & Kashmir
informed that Section 173 and 174 of the Model SGST Bill relating to amendments and repeal
and saving of existing law would not apply to his State as there were no such provisions in their
legislation to be deleted. He further added that his State would draft its SGST Law in
consultation with the Law Committee of officers and the Council and that they hoped to enact
their SGST law by the end of May, 2017.
7. For agenda item 2, the Council approved, in principle, the four draft GST Rules, namely,
Input Tax Credit; Valuation; Transitional Provisions; and Composition along with the changes
agreed upon during the meeting of the officers held on 31 March, 2017. The Council further
approved that these Rules would be circulated to the States and would be put in the public
domain, and after taking note of the comments received from the public, final version of these
Rules would be brought to the Council for its approval.
Agenda Item 3: Approval of amendments to the five Draft GST Rules approved in the
2nd Meeting of the GST Council held on 30 September 2016, namely (a) Registration; (b)
Return; (c) Payment; (d) Refund; and (e) Invoice and Debit/Credit Note:
8.1. Introducing this agenda item, the Secretary informed that the five GST Rules relating to
Registration; Return; Payment; Refund; and Invoice and Debit/Credit Note had been approved
by the Council during its 2nd Meeting held on 30 September, 2016, but subsequently changes
had to be made to them for various reasons like comments from stakeholders, changes in the
Model GST Law as approved by the Council, changes on account of a new Union Territory
Goods and Services Tax (UTGST) Act and minor editorial corrections for coherence in the
revised law. He informed that these changes were discussed in the meeting of the officers held
today and the suggestions made by them for making certain changes in these five Rules were
taken note of and would be incorporated suitably. He then invited Commissioner (GST Policy
Wing), CBEC to make a brief presentation on the changes made in these five Rules. The
presentation made before the Council is enclosed as Annexure 3 to the Minutes.
8.2 The Secretary invited comments of the Members on the changes proposed in the five draft
Rules. The Hon'ble Minister from Nagaland stated that Rule 1(e) of the Tax Invoice Rules
provided that the name and address of an unregistered recipient should be recorded in the tax
invoice only where the value of taxable supply was Rs. 50,000 or more. He observed that as
per the Business Process Report on Return, it was provided that where the value of an outward
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 9 of 44
supply of a taxpayer was less than Rs. 50,000, and it did not have the address on record of the
purchaser, it would be treated as an intra-State supply. He stated that this would be detrimental
to the revenue interest of the smaller States of the North-East region and that this provision
could be misused by the unscrupulous persons to escape threshold for registration or to stay
within the Composition threshold. He added that this issue was discussed in a meeting chaired
by the Revenue Secretary on 20 October, 2016 where it was agreed that the Law Committee of
Officers would re-examine this issue but the provision had remained unchanged. He suggested
that the monetary limit should be lowered from Rs. 50,000 to Rs. 20,000. He added that this
was also proposed by some other smaller States of North-East like Meghalaya and Arunachal
Pradesh during the officers’ meeting held in the morning. The Secretary stated that during the
morning meeting of the officers, this issue was discussed and it was recognised that reduction
in the monetary limit from Rs. 50,000 to Rs. 20,000 for recording the address of the purchaser
in the Business to Consumer (B2C) transaction would have to be done on an all-India basis to
track the flow of funds to a State of the North-East for the purchases made by traders of those
State from big cities like Kolkata or Guwahati. He stated that in this view, lowering the
monetary limit from Rs. 50,000 to Rs. 20,000 only for the smaller States of the North-East
would not meet the concern of these States. He added that most of the other States were not in
favour of applying this lower threshold at an all-India level as they felt that this would
considerably increase the compliance burden on the taxpayers as well as the buyers. He
suggested that an alternative method to address the revenue concern of the smaller States of
the North-East could be to encourage setting up of good quality outlets for high value consumer
products in the smaller States of the North-East, if necessary, through co-operative societies
and that this would encourage local purchase of high value consumer goods.
8.3. The Secretary suggested that the five Rules with the suggested amendments, including
those which were agreed upon in the officers meeting in the morning, could be approved and
that these amended Rules could be shared with the States and also put in the public domain.
The Council agreed to this suggestion.
9. For agenda item 3, the Council approved the amended five GST Rules, namely,
Registration; Return; Payment; Refund; and Invoice and Debit/Credit Note including the
amendments suggested during the meeting of the officers held in the morning and agreed to
circulate it to the States and to also put them in the public domain.

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 10 of 44
Agenda Item 4: Any other agenda item with the permission of the Chairperson
10. The Hon’ble Minister from Chhattisgarh stated that as Entry 52 of List II of Schedule 7 of
the Constitution relating to taxation power of Entry Tax by States stood deleted, the provision
to issue Form C for inter-State sales of petroleum products should be done away with. He
stated that without this amendment, petroleum products would be imported from other States
at a concessional rate of 2% CST which would lead to considerable loss of revenue to the
importing State. He suggested that during the GST regime, all States should pay tax at normal
rate for inter-State sale of petroleum products. The Secretary stated that Commissioner of
Commercial Tax (CCT), Gujarat had circulated a paper on this issue during the officer’s
meeting in the morning, but it could not be discussed due to paucity of time. He added that
Gujarat would further look into its paper as this issue needed careful consideration and could
also affect the consumer industry. The Hon’ble Minister from Kerala stated that this issue
should be discussed as a separate Agenda item. The Council agreed to this suggestion.
11. The Hon'ble Chairperson stated that the officers would have to start work on fitment of
rates of goods and services under GST. The desirability of sharing the proposed rates of tax
on goods and services in advance of the Meeting of the Council was discussed. The Hon’ble
Minister from Jammu & Kashmir stated that the proposed rates of tax should not be put in
public domain in advance as this would create distortions in the market. The Hon’ble Minister
from Kerala supported this suggestion. The Hon’ble Deputy Chief Minister of Delhi stated
that their present practice was not to inform the proposed changes to the rates of VAT in
advance as this led to hoarding and black marketing of goods and suggested that the rates of
tax should not be notified in advance in the GST regime. The Secretary suggested that the
agenda relating to GST rates of goods and services could be brought on the table for the
Council’s discussion on the day of the meeting itself instead of circulating it in advance. The
Hon’ble Deputy Chief Minister of Delhi supported this view and stated that the GST rate
proposals should be discussed and finalised on the table itself. The Council agreed to this
suggestion.
12. The Hon’ble Minister from Uttarakhand stated that during the Financial Year 2015-16,
under the area-based industrial package in his State, an amount of Rs. ten thousand one hundred
and three crore was to be disbursed to 3,156 industry. He recalled that in the 3rd agenda item
of the 2nd Meeting of the Council held on 30 September, 2016, it was decided that the Central
Government shall reimburse 58% of the total amount of Central Excise exemption to the
eligible units in the State and enquired regarding the schedule for such re-imbursement by the
Central Government. The Secretary stated that during the 2nd Meeting of the Council,
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 11 of 44
modalities for continuation of area-based exemption schemes were discussed and recalled that
in case such a scheme was continued by the Central Government, then only 58% of the total
CGST amount shall be reimbursed to the eligible industries in the States where area-based
Central Excise exemption was in force. He informed that the Department of Industrial Policy
and Promotion (DIPP) in the Ministry of Commerce and Industry was devising a re-
imbursement scheme and stated that they should be ready with the scheme before 1 July 2017.
He also advised that the Tax Research Unit in the Department of Revenue should follow up
this matter with the DIPP.
13. The Hon’ble Minister from Uttar Pradesh stated that his State had an outstanding CST
compensation due of Rs.280 crore and enquired as to when this would be disbursed by the
Central Government. The Secretary stated that 50% of the compensation amount had already
been disbursed as part of the first instalment and that the remaining 50% was due to be paid
today. He stated that an additional compensation requirement of Rs.1,000 crore had arisen and
that they were pursuing for release of this amount from the Department of Expenditure. He
stated that minus this amount, the rest of the amount totalling about Rs. 4,000 crore would be
released today. He further added that the remaining amount of about Rs. 1,000 crore would be
released in Financial Year 2017-18 after getting allocation from the Department of
Expenditure.
14. The Hon'ble Chairperson informed the Council that Shri Najib Shah, Chairman, CBEC,
was retiring today and he placed on record his appreciation of the wonderful work done by him
during his tenure, and in appreciation of the same, he presented him a bouquet. The Hon’ble
Members of the Council acknowledged the contribution of Shri Najib Shah with loud applause.
The Hon’ble Chairperson also introduced the new Chairperson, CBEC, Ms. Vanaja Sarna and
informed that, henceforth, she would participate in the deliberations of the Council.

Agenda Item 5: Date of the next meeting of the GST Council
15. The Hon’ble Chairperson observed with satisfaction that the nine primary GST Rules had
been approved by the Council. He observed that the next important items of work for the roll
out of GST was to complete the drafting of the remaining minor GST Rules and to complete
the fitment of GST rates of goods and services. He stated that the remaining Rules should be
drafted by the Law Committee of Officers at an early date and should be put in the public
domain. He further stated that after taking into account the comments from the public, the
remaining GST Rules should be presented to the Council for approval during its next meeting.
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 12 of 44
He further stated that the officers would prepare the fitment rates for goods and services and
bring it for discussion in the next Meeting of the Council. After deliberation, the Council agreed
to hold its next meeting on 18 and 19 May, 2017 in Srinagar.
16. The meeting ended with a vote of thanks to the Chair.

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 13 of 44
Annexure 1
List of Ministers who attended the 13th GST Council Meeting on 31 March 2017
S No State/Centre Name of the Minister Charge
1 Govt. of India Shri Arun Jaitley Finance Minister
2 Govt. of India Shri Santosh Kumar Gangwar Ministry of State, Finance
3 Goa Shri Manohar Parrikar Chief Minister
4 Puducherry Shri V. Narayanasamy Chief Minister
5 Arunachal Pradesh Shri Chowna Mein Deputy Chief Minister
6 Delhi Shri Manish Sisodia Deputy Chief Minister
7 Chhattisgarh Shri Amar Agrawal Minister - Commercial Taxes
8 Haryana Captain Abhimanyu Minister - Excise & Taxation
9 Himachal Pradesh Shri Prakash Chaudhary Minister - Excise & Taxation
10 Jammu & Kashmir Dr. Haseeb A. Drabu Finance Minister
11 Karnataka Shri Krishna Byregowda Minister - Agriculture
12 Kerala Dr. Thomas Isaac Finance Minister
13 Madhya Pradesh Shri Jayant Malaiya Finance Minister
14 Maharashtra Shri Madan Yerawar Minister of State - Energy
15 Nagaland Shri Y. Vikheho Swu Minister - Roads & Bridges
16 Punjab Shri Manpreet Singh Badal Finance Minister
17 Rajasthan Shri Rajpal Singh Shekhawat Minister - Industries
18 Tamil Nadu Shri D. Jayakumar
Minister - Finance, Fisheries & Administrative
Reforms
19 Telangana Shri Etela Rajender Finance Minister
20 Uttar Pradesh Shri Rajesh Agarwal Finance Minister
21 Uttarakhand Shri Prakash Pant Finance Minister
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 14 of 44
Annexure 2
List of officers who attended the 13th GST Council Meeting on 31 March 2017
S No State/Centre Name of the Officer Charge
1 Govt. of India Dr. Hasmukh Adhia Revenue Secretary
2 Govt. of India Shri Najib Shah Chairman, CBEC
3 Govt. of India Ms. Vanaja N. Sarna Member (P&V), CBEC
4 Govt. of India Shri Ram Tirath Member (GST), CBEC
5 Govt. of India Shri Mahender Singh Director General, DG-GST, CBEC
6 Govt. of India Shri P.K. Jain Chief Commissioner (AR), CESTAT, CBEC
7 Govt. of India Shri B.N. Sharma Additional Secretary, Dept. of Revenue
8 Govt. of India Shri P.K. Mohanty Advisor (GST), CBEC
9 Govt. of India Shri D.S. Malik ADG, Press, Ministry of Finance
10 Govt. of India Shri Alok Shukla Joint Secretary (TRU), Dept. of Revenue
11 Govt. of India Shri Upender Gupta Commissioner (GST), CBEC
12 Govt. of India Shri Udai Singh Kumawat Joint Secretary, Dept. of Revenue
13 Govt. of India Shri Amitabh Kumar Joint Secretary (TRU), Dept. of Revenue
14 Govt. of India Shri G.D. Lohani Commissioner, CBEC
15 Govt. of India Shri Hemant Jain Advisor to MoS (Finance)
16 Govt. of India Shri Paras Sankhla OSD to FM
17 Govt. of India Shri Siddharth Jain Assistant Commissioner, GST Policy
18 Govt. of India Shri Vipin Kumar Singh Assistant Director, Press
19 GST Council Shri Arun Goyal Additional Secretary
20 GST Council Shri Shashank Priya Commissioner
21 GST Council Shri Manish K Sinha Commissioner
22 GST Council Shri G.S. Sinha Joint Commissioner
23 GST Council Ms. Himani Bhayana Joint Commissioner
24 GST Council Ms. Thari Sitkil Deputy Commissioner
25 GST Council Shri Rakesh Agarwal Assistant Commissioner
26 GST Council Shri Kaushik TG Assistant Commissioner
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 15 of 44
S No State/Centre Name of the Officer Charge
27 GST Council Shri Shekhar Khansili Superintendent
28 GST Council Shri Manoj Kumar Superintendent
29 GST Council Shri Sandeep Bhutani Superintendent
30 GST Council Shri Amit Soni Inspector
31 GST Council Shri Anis Alam Inspector
32 GST Council Shri Ashish Tomar Inspector
33 GST Council Shri Alok Bharti Inspector
34 GST Council Shri Sharad Verma Tax Assistant
35 GST Council Shri Sher Singh Meena Tax Assistant
36 Andhra Pradesh Shri J. Syamala Rao Commissioner, Commercial Taxes
37 Andhra Pradesh Shri T. Ramesh Babu Additional Commissioner, Commercial Taxes
38 Andhra Pradesh Shri J.V.M. Sharma Deputy Commissioner, Commercial Taxes
39 Arunachal Pradesh Shri Tapas Dutta Assistant Commissioner, Commercial Taxes
40 Assam Shri Anurag Goel Commissioner, Commercial Taxes
41 Bihar Ms. Sujata Chaturvedi
Principal Secretary & Commissioner,
Commercial Taxes
42 Bihar Shri Arun Kr. Mishra Addl. Secretary, Commercial Taxes
43 Bihar Shri Ajitabh Mishra Assistant Commissioner, Commercial Taxes
44 Chhattisgarh Shri Amitabh Jain Principal Secretary, Finance
45 Chhattisgarh Ms. Sangeetha P Commissioner, Commercial Taxes
46 Chhattisgarh Shri Khemraj Jhariya Additional Commissioner, Commercial Taxes
47 Delhi Shri H. Rajesh Prasad Commissioner, VAT
48 Delhi Shri R.K. Mishra Special Commissioner (Policy)
49 Delhi Shri Anand Kumar Tiwari Additional Commissioner, GST
50 Goa Shri Dipak Bandekar Commissioner, Commercial Taxes
51 Goa Shri Upendra Joshi OSD to CM
52 Gujarat Dr. P.D. Vaghela Commissioner, Commercial Taxes
53 Gujarat C.J. Macwan Joint Secretary (Tax)
54 Haryana Shri Sanjeev Kaushal Additional Chief Secretary
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 16 of 44
S No State/Centre Name of the Officer Charge
55 Haryana Shri Shyamal Misra Commissioner, Excise & Taxation
56 Haryana Shri Vidya Sagar Joint Commissioner, Excise & Taxation
57 Haryana Shri Joydeep Duhar Deputy Director
58 Himachal Pradesh Shri Sanjay Bhardwaj Excise & Taxation Commissioner
59 Jammu & Kashmir Shri P.K. Bhat Additional Commissioner, Commercial Taxes
60 Jharkhand Shri Sanjay Kr. Prasad Joint Commissioner (HQ)
61 Jharkhand Shri G.S. Kapardar Assistant Commissioner
62 Karnataka Shri Ritvik Pandey Commissioner, Commercial Taxes
63 Kerala Shri P. Mara Pandiyan Additional Chief Secretary (Taxes)
64 Kerala Dr. Rajan Khobragade Commissioner, Commercial Taxes
65 Madhya Pradesh Shri Raghwendra Kumar Singh Commissioner, Commercial Taxes
66 Madhya Pradesh Shri Sudip Gupta Deputy Commissioner
67 Maharashtra Shri Rajiv Jalota Commissioner, Sales Tax
68 Maharashtra Shri Dhananjay Akhade Joint Commissioner, Sales Tax
69 Mizoram Shri Kailiana Ralte Deputy Commissioner, Taxes
70 Mizoram Shri R. Zosiamliana Deputy Commissioner, Taxes
71 Nagaland Shri Asangba Chuba Ao Commissioner, Commercial Taxes
72 Nagaland Shri Taliremba OSD (Finance), Govt of Nagaland
73 Odisha Shri Saswat Mishra Commissioner, Commercial Taxes
74 Odisha Shri Sahadev Sahu Joint Commissioner, Commercial Taxes
75 Puducherry Shri G. Srinivas Commissioner, Commercial Taxes
76 Punjab Shri Anurag Agarwal Financial Commissioner (Taxation)
77 Punjab Shri Rajeev Gupta Advisor (GST), Govt. of Punjab
78 Punjab Shri Pawan Garg Deputy Commissioner, Commercial Taxes
79 Rajasthan Shri Alok Gupta Commissioner, Commercial Taxes
80 Rajasthan Shri Ketan Sharma Deputy Commissioner, Commercial Taxes
81 Tamil Nadu Dr. C. Chandramouli Additional Chief Secretary
82 Tamil Nadu Shri D. Soundararajapandian Joint Commissioner, Commercial Taxes
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 17 of 44
S No State/Centre Name of the Officer Charge
83 Telangana Shri Anil Kumar Commissioner, Commercial Taxes
84 Telangana Shri Laxminarayan Jannu Joint Commissioner, Commercial Taxes
85 Tripura Shri P. Srivastava Chief Resident Commissioner, Tripura Bhavan
86 Uttarakhand Shri Ranveer Singh Chauhan Commissioner, Commercial Taxes
87 Uttarakhand Shri Piyush Kumar Addl. Commissioner, Commercial Taxes
88 Uttarakhand Shri Yashpal Singh Deputy Commissioner, Commercial Taxes
89 Uttar Pradesh Shri R.K.Tiwari Additional Chief Secretary
90 Uttar Pradesh Shri Vivek Kumar Additional Commissioner, Commercial Taxes
91 Uttar Pradesh Shri Nirak K. Maurya Assistant Commissioner, Commercial Taxes
92 Uttar Pradesh Shri Amit Tyagi Assistant Commissioner, Commercial Taxes
93 West Bengal Shri Khalid A. Anwar Senior Joint Commissioner, Commercial Tax
94 GSTN Shri Navin Kumar Chairman
95 GSTN Shri Prakash Kumar CEO
96 GSTN Shri Jagmal Singh Vice President

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 18 of 44
Annexure 3

Presentation on GST Rules

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 19 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 20 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 21 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 22 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 23 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 24 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 25 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 26 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 27 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 28 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 29 of 44
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 30 of 44

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 31 of 44
Agenda Item 2: Rate of interest for delayed payment of tax by the taxpayer and delayed
refund by the Government to the taxpayer
I. Rate of interest for delayed payment of tax by the taxpayer
1. The provisions relating to payment of interest on non or delayed payment of tax are
contained in the Section 50 (1) of the CGST Act and the SGST Acts which stipulates that
“every person who is liable to pay tax in accordance with the provisions of this Act or the rules
made thereunder, but fails to pay the tax or any part thereof to the Government within the
period prescribed, shall for the period for which the tax or any part thereof remains unpaid,
pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by
the Government on the recommendations of the Council.”
2. The provisions relating to payment of interest on undue or excess claim of credit or
excess reduction in output tax liability are contained in the Section 50 (3) of the CGST Act
and the SGST Acts which stipulates that “a taxable person who makes an undue or excess
claim of input tax credit under subsection (10) of section 42 or undue or excess reduction in
output tax liability under subsection (10) of section 43, shall pay interest on such undue or
excess claim or on such undue or excess reduction, as the case may be, at such rate not
exceeding twenty-four per cent., as may be notified by the Government on the
recommendations of the Council.”
3. The rate of interest prescribed under Section 50(1) will apply under various provisions
of CGST Act and SGST Act, such as Section 16 (2) (d), 21, 37(3), 38 (5), 39 (9), 42 (8), 43
(8), 51 (6), 52 (6), 52 (11), 60 (4), 62 (2), 67 (6), 73, 74, 75 (9), 76(4) [brief description of these
sections is annexed to this agenda]. Though provisions of some of these sections do not specify
Section 50 (1) as the charging section of interest, interest would be charged under section 50
(1), being the only charging section for interest in the Acts.
4. Section 50 (1) of the CGST Act and the SGST Acts has an upper ceiling of rate of
interest @ 18%. The present simple interest rate for similar situations under the Central Excise
Act and Service Tax is @15%. However, under service tax, a higher rate of simple interest @
24% is charged in a case where service tax is collected but not deposited to the exchequer. A
similar provision is contained in Section 76 (4) of the of the CGST Act and the SGST Acts
wherein interest is payable on the GST collected but not paid to the exchequer. A higher penal
rate of interest can be considered in case of GST collected but not paid while fixing rate under
Section 50 (1).
5. Section 50 (3) of the CGST Act and the SGST Acts has a penal rate of interest not
exceeding 24%. This provision applies in limited cases, namely where a taxable person has
claimed an undue or excess input tax credit under Section 42 (10) of the CGST Act and the
SGST Acts or has claimed an undue or excess reduction in output tax liability under Section
43 (10) of the CGST Act and the SGST Acts.

II. Rate of interest for Government for delayed refund to the taxpayer

6. The provisions relating to payment of interest by the Government is contained in
Section 56 of the CGST Act and the SGST Acts, which stipulates that “if any tax ordered to
be refunded under sub-section (5) of section 54 to any applicant is not refunded within sixty
days from the date of receipt of application under subsection (1) of that section, interest at such
rate not exceeding six per cent. as may be specified in the notification issued by the
Government on the recommendations of the Council shall be payable in respect of such refund
from the date immediately after the expiry of sixty days from the date of receipt of application
under the said sub-section till the date of refund of such tax:
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 32 of 44
Provided that where any claim of refund arises from an order passed by an adjudicating
authority or Appellate Authority or Appellate Tribunal or court which has attained finality and
the same is not refunded within sixty days from the date of receipt of application filed
consequent to such order, interest at such rate not exceeding nine per cent. as may be notified
by the Government on the recommendations of the Council shall be payable in respect of such
refund from the date immediately after the expiry of sixty days from the date of receipt of
application till the date of refund.”
7. The upper ceiling of 6% is applicable in case of delayed refund beyond sixty days from
the date of receipt of application. This rate of interest will apply in two further circumstances:
(i) under Section 54 (12) of the CGST Act and the SGST Acts where the Commissioner, after
following the principles of natural justice, withholds refund on the ground that such refund
order is the subject matter of an appeal or further proceedings or where any other proceedings
under this Act is pending and the Commissioner is of the opinion that grant of such refund is
likely to adversely affect the revenue in the said appeal or other proceedings on account of
malfeasance or fraud committed; (ii) under Section 115 of the CGST and the SGST Acts where
an amount of pre-deposit is refunded within sixty days of the date of filing of application for
refund of pre-deposit.
8. Penal interest upto 9% under the proviso to Section 56 is applicable in a case when a
claim of refund arises from an order passed by an adjudicating authority or Appellate Authority
or Appellate Tribunal or Court which has attained finality, but refund is not given within sixty
days from the date of receipt of application filed consequent to such order.
9. The present interest rate for similar situations under the Central Excise Act and Service
Tax is 6%, and there is no provision of any penal interest.

III. Rate of Interest under IGST Act

10. The provisions relating to payment of interest by the Government under the IGST Act
is contained in Section 20 (xxv) of the IGST Act which stipulates that “…miscellaneous
provisions including the provisions relating to 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.
11. The interest fixed under Section 50 and 56 shall be applicable under similar situations
under the IGST Act, to be notified under the IGST Act separately.

IV. Illustrative Rates of Interest in some States

12. By way of illustration, the present rates of interest in a few Sates are indicated in Table
below:
Sl.
No.
State Rate of interest for delayed
payment of tax by taxpayer
(per annum)
Rate of interest for delayed
refund by the Government
(per annum)
1. Maharashtra 18% 6%
2. West Bengal (i) 12% (1% per month for upto
90 days
(ii) 18% (1.5% per month from
91 days to 300 days
(iii) 24% (2% per month
beyond 300 days)
6%
3. Karnataka 24% (2% per month) 18%
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 33 of 44
4. Gujarat 18% 6%
5. Bihar 18% (1.5% per month) 6%
6. Uttar Pradesh 15% on admitted tax
12% on assessed tax
6%
7. Mizoram 24% (2% per month) 24% (2% per month)
8. Delhi 15% 6%

V. Existing borrowing and lending rates of the Government

13. The prevalent borrowing and lending rate of the Central Government as ascertained
from the website of the Reserve Bank of India are as follows:
(a) Base Rate: 9.10% - 9.60%
(b) Marginal Cost of Funds based Lending Rate (MCLR): 7.75%- 8.20%
(The MCLR is a lending rate extended to only prime borrowers: Normally 4-5% is
marked up over the MCLR when extending loan to regular borrowers and
depending on risk parameter)
(c) Term Deposit rate for less than 1 year: 5% - 6.25%
(d) Term Deposit rate for more than 1 year: 6.50% - 7.0%

VI. Decisions to be taken by the GST Council

14. Considering the above, the Council may kindly approve the proposals as indicated in
the Table below:

Sl.
No.
Section Proposed Rate of
Simple Interest per
annum
Remarks
1 Section 50 (1) of the CGST
Act/ SGST Acts and
Section 20 of the IGST Act

16%
For payment of interest by the taxpayer in
case of failure to pay tax or any part thereof
to the Government under the provisions as
enumerated in the para 3 above of this
agenda note other than the case where tax
collected but not paid to the Government
under Section 76 of the CGST Act/SGST
Acts
2 Section 50 (1) of the CGST
Act/ SGST Acts and
Section 20 of the IGST Act

18%
For payment of interest by the taxpayer in
case of the GST collected but not deposited
to the Government under Section 76 of the
CGST Act/SGST Acts and as adopted under
Section 20 of the IGST Act
3 Section 50 (3) of the CGST
Act and the SGST Acts and
Section 20 of the IGST Act

20%
For payment of interest by the taxpayer in
case of undue or excess claim of input tax
credit and undue or excess reduction in
output tax liability
4 Section 56 of the CGST
Act and the SGST Acts and
Section 20 of the IGST Act

6%
For payment of interest by the Government
in case of delayed refund
5 Section 56 of the CGST
Act and the SGST Acts and
Section 20 of the IGST Act

8%
For payment of interest by the Government
in case of delay in giving refund arising out
of adjudication or appellate order

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 34 of 44
Annexure

(i) Section 16 (2) (d): Where a recipient fails to pay to the supplier, the value of supply along
with tax payable thereon within a period of 180 days from the date of issue of invoice by
the supplier;
(ii) Section 21: Where the Input Service Distributor distributes input tax credit in excess;
(iii) Section 37 (3): Where a registered person rectifies any error or omission arising out of
details which have remained unmatched in respect of outward supplies;
(iv) Section 38 (5): Where a registered person rectifies any error or omission arising out of
details unmatched in respect of inward supplies;
(v) Section 39 (9): Where a registered person rectifies any omission or incorrect particulars
after furnishing a return;
(vi) Section 42 (8) and 43 (8): Where an additional amount of tax liability has been added for
the recipient or the supplier due to mismatch of input tax credit;
(vii) Section 51 (6): Where the tax deductor fails to deduct tax at source on the due date and
deposits it at a later date;
(viii) Section 52 (6): Where an electronic commerce operator fails to collect the appropriate
amount of tax at source and rectifies such omission at a later date;
(ix) Section 52(11): Where any amount added in the output tax liability of a supplier for supplies
through electronic commerce operator due to mismatch of details furnished by the e-
operator and supplier;
(x) Section 60 (4): Where any additional tax liability arises after finalization of provisional
assessment;
(xi) Section 62(2): Where the tax liability is determined in respect of a non-filer of return;
(xii) Section 67 (6): Where the goods seized are released on a provisional basis on payment of
applicable tax and interest;
(xiii) Section 73 (1): Where a notice has been issued by the proper officer during the normal
period of demand, to pay the tax not paid or short paid or erroneously refunded, or where
input tax credit has been wrongly availed or utilized, other than due to reason of fraud or
any wilful-misstatement or suppression of facts to evade tax;
(xiv) Section 74 (1): Where a notice has been issued by the proper officer for extended period to
pay the tax not paid or short paid or erroneously refunded, or where input tax credit has
been wrongly availed or utilized on account of fraud or any wilful-misstatement or
suppression of facts to evade tax;
(xv) Section 76 (4): Where a person has collected from any other person any amount as
representing GST, but not paid the said amount to the Government;

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 35 of 44
Agenda Item 3: Finalization of the rate of tax to be collected at source under Section 52
of the CGST Act, 2017 and Section 20 of the IGST Act, 2017
The provisions for collection of tax at source (TCS) by an electronic commerce operator
(e-operator) are contained in the Section 52 (1) of the CGST Act and the SGST Acts, which
stipulates that “notwithstanding anything to the contrary contained in this Act, every electronic
commerce operator (hereafter in this section referred to as the “operator”), not being an
agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be
notified by the Government on the recommendations of the Council, of the net value of taxable
supplies made through it by other suppliers where the consideration with respect to such
supplies is to be collected by the operator.”
2. The second proviso to Section 20 of the IGST Act also contains a provision for Tax
Collection at Source which reads as follows:
“Provided further that in the case of tax collected at source, the operator shall collect tax at
such rate not exceeding two percent, as may be notified on the recommendations of the
Council, of the net value of taxable supplies:”
2. In terms of the provisions of Section 52 of the CGST Act and SGST Acts and Section
20 of the IGST Act, an e-operator is obliged to collect the tax on the aggregate value of taxable
supplies of the supplies made through him by other suppliers and to pay the same to the
Government by the 10th of the following month of the collection. The amount of TCS collected
by the e-operator will get credited in the cash ledger of the supplier. This provision is essentially
meant to create an audit trail for supplier who make supplies through electronic platform of
others.
3. Considering the above, the GST Council may kindly approve the following proposals
in the Table below:
Sl.
No.
Section Rate of Tax Remarks
1 52 (1) of the
CGST Act and
the SGST Acts
0.5% under
each Act
Tax to be collected at source by the
electronic commerce operator
2 Second proviso
to section 20 of
the IGST Act
1.0% Tax to be collected at source by the
electronic commerce operator

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 36 of 44
Agenda Item 4: Notification of the Common Goods and Services Electronic Portal for
facilitating various taxpayer operations under Section 146 of the CGST Act, 2017
Section 146 of the CGST Act and the SGST Acts reads as under:

“The Government may, on the recommendations of the Council, notify the Common Goods
and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of
returns, computation and settlement of integrated tax, electronic way bill and for carrying out
such other functions and for such purposes as may be prescribed.”

2. In the GST regime, the Act and Rules will be common in all States and the Centre. It is
envisaged that certain identified front end processes of the taxpayers, namely, registration,
furnishing of return and payment of tax will be done on a Common Goods and Service Tax
Electronic Portal for the Central Goods and Services Tax (CGST) Act, Integrated Goods and
Services Tax (IGST) Act, the State Goods and Services Tax (SGST) Act and the Union
Territory Goods and Services Tax (UTGST) Act. Section 146 provides for some other
additional functions to be performed by the Common Portal.

3. A common portal www.gst.gov.in has been developed to provide the services referred to in
Para 2 above.

Proposal before the Council

The Council may approve issue of a notification to the effect that www.gst.gov.in shall be the
Common Goods and Services Tax Electronic Portal specified under Section 146 of the CGST
and the SGST Acts. This website is being managed by the Goods and Services Tax Network
on behalf of the Government.

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 37 of 44
Agenda Item 5: Constitution of Project Management Team, Standing Committees and
Sectoral Working Groups for smooth roll-out of GST
GST is a project of historic importance and the biggest tax reform post-independence. There are
various administrative steps which would be required to be undertaken by the tax administration for
roll-out of the GST. It would be desirable to have an administrative structure in place for the roll-out
of GST which achieves the twin purpose of ensuring uniformity of decisions and regular structured
consultation between Centre and State. The present structure is being suggested for ease of taking
administrative decisions during the roll-out, effective coordination between Centre and State,
coordination between States and to flag important issues to the GST Council. Decision which need
the approval of the GST Council of Ministers as per the Constitutional provisions such as
approval of Law or Rules shall not be taken up by the suggested administrative structure.
2.1 A three tier structure is suggested for Project Management of GST, for preparation, roll-
out and trouble-shooting post roll-out of GST, till the need is felt.
(i) At the top of the proposed structure shall be the office of the Revenue Secretary, being
responsible for successful roll-out of the GST.
(ii) At the next level would be the Project Management Team (PMT) comprising of seven members,
three from Centre, three from States and one from GST Council. PMT once constituted shall
formulate its procedure for working and decision making. GST Council Secretariat shall provide
necessary support in terms of coordination, documentation and technical inputs on various issues
after collecting the same from Standing Committees.
(iii) GST Council Secretariat shall act as the project management office of the project GST.
(iv) Standing Committees: It is proposed to create eight standing committees to look after various
aspects of the project. Each Committee shall have two Convenors, one each from Centre and State.
Each Committee would be expected to identify steps to be taken in their area of responsibility and
to provide a blue-print for step wise action to be undertaken with target dates. This would lead to
uniformity and clarity regarding actions to be taken by the respective revenue administrations and
the expected time-lines for the same.
2.2 The Convenors may co-opt more members from Centre or State, where necessary. There are
some Committees which are already in existence, such as Law Committee, Fitment Committee. The
same Committee may continue to work or shall adapt itself to changes as necessary for the work
assigned to the Committee. The Convenors of the Committee shall be the Nodal officers to give
inputs to the Project Management Team on issues relating to their area of responsibility.
2.3 It is proposed that decisions be taken by the individual Standing Committees to the extent
possible, and where necessary at the level of the PMT. PMT may place issues of importance before
the Revenue Secretary for decision, where necessary.
3.1 The eight Standing Committees suggested are as follows along with their suggested area of
responsibility.
(i) Law and Rules Committee.
(ii) IT Committee.
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 38 of 44
(iii) Single Interface Committee.
(iv) Fitment Committee.
(v) Publicity and Outreach Committee.
(vi) Capacity Building and Facilitation Committee.
(vii) Fund Settlement Committee.
(viii) Guidance Notes Committee.

3.2 A preliminary exercise to identify the area of responsibilities of the proposed Committees
has been carried out and is reproduced below. It is to mention that final decisions would be taken by
the Convenors of the proposed Committees after they are being constituted.
(a) Law Committee
(i) Finalizing all the Rules
(ii) Drafting of all NT notifications
(iii) Trouble shooting and simplifying business process design
(iv) Examining all representations of trade on Legal issues

(b) Information Technology Committee
(i) Monitoring IT preparedness of GSTN
(ii) Monitoring IT preparedness of Centre and States
(iii) Monitoring linkages between various networks

(c) Single interface Committee
(i) Coordinating migration and verification of past credit
(ii) Rules for single interface including in the IGST in coordination with Law Committee
(iv) State-wise coordination teams for assigning assessees
(v) Any other administrative issue needing resolution at the State level

(d) Fitment Committee
(i) Fixing rates of taxes on all commodities and services
(ii) Fixing interest rates under various Sections and Rules
(iii) Fixing Composition rates
(iv) Fixing any other rate provided in Act or Rules
(v) Examining all representations of trade on rate and other issues

(e) Publicity and Outreach Committee
(i) Publicity in print, electronic and social media
(ii) Outreaching assessees
(iii) Circulating publicity material for uniformity of messaging
(iv) Publicity in vernacular media particularly on issues such as cascading of taxes, benefits
of GST, anti-profiteering etc.

(f) Capacity Building and Facilitation Committee
(i) Capacity building of officers
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 39 of 44
(ii) Capacity building of trade
(iii) Preparing material for field offices to act as Facilitation Centres

(g) Fund Settlement Committee:
(i) All issues relating to revenue subsumed and compensation post GST rollout
(ii) CST Compensation, if any
(iii) IGST fund settlement
(iv) Any legal issue relating to any of the above
Note: Involve office of Pr. CCA and CGA office, if needed.

(h) Guidance Notes Committee:
(i) To prepare guidance note on important Legal provisions
(ii) To prepare guidance note on important sectors of the economy

4.1 Sectoral Analysis: A large number of representations are being received from various
Government Departments on issues relating to various sectors of the economy. There is a need to
examine these issues by a team of officers from Centre and State to ensure a smooth transition of
these sectors of economy under GST. For some of these sectors, need may arise to issue guidance
notes. The sectors which may need such support are as follows –
(i) Banking, Financial and Insurance Sector
(ii) Telecommunication
(iii) Exports including EOUs and SEZs
(iv) IT/ITES
(v) Transport and Logistics
(vi) Textiles
(vii) MSMEs, including job work
(viii) Oil and Gas (upstream and downstream)
(ix) Gems and jewellery
(x) Services received and provided by the Government
(xi) Food Processing Sector
(xii) E-commerce
(xiii) Big infrastructure (Airport, Sea port- including MRO)
(xiv) Travel and tourism
(xv) Handicrafts (Exports)
(xvi) Media and Entertainment
(xvii) Drugs and pharmaceuticals

4.2 It is proposed to constitute a team of officers for each of these Sectors who may look into
specific issues of all these 17 sectors with a view to ensure smooth transition to GST. There may be
a need to issue Guidance Notes with relevant inputs for the same. The recommendations of these
teams shall be submitted to the PMT for further necessary action on them.
4.3 It is proposed that no bar be put on the number of Committees an officer can become a
member of, provided it does not overload an officer.
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 40 of 44
4.4 The States have been requested to send nominations for the Project Management Team,
Committees and Sectoral Groups. However, very few nominations have been received. In many
cases, the nominations received are not at sufficiently senior level. The matter is being followed
up with the States.
5.0 Proposal for approval:
The Council may approve the proposal for creation of the three-tier coordination mechanism
for implementation of GST and further authorize the Chairperson, GST Council to constitute
the Project management Team, Standing Committees and Sectoral Groups.

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 41 of 44
Agenda Item 6: Nomination of Additional Secretary, GST Council to the Board of GSTN
Agenda Note on Nomination of Additional Secretary, GST Council as the
Director on The Board of GSTN

1. A position of Director on the GSTN Board of Directors has been vacated upon demission
of office of Member Secretary, Empowered Committee of State Finance Ministers (EC) by
Shri Satish Chandra, who ceased to be a Director w.e.f. 31st March, 2017.

2. After the passage of the 101st Constitutional Amendment Act, GST Council is the Federal
Constitutional Body spearheading the policy initiatives relating to GST roll-out in the
Country, including the passage of the GST Acts and Rules. GSTN shall be asked to amend
its Articles of Association (AoA) to the effect that all references to Empowered Committee
of State Finance Ministers may, post amendment, refer to GST Council. Further, in place
of “Ex-officio Member Secretary, EC”, Clause 48 should read as “Ex-officio Additional
Secretary, GST Council”.

3. It is proposed that Additional Secretary, GST Council may be nominated as Ex-Officio
Director on the Board of GSTN to replace Shri Satish Chandra.

4. The Council may kindly approve the nomination.

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 42 of 44
Agenda Item 7: Approval of mechanism to split the MDR (Merchant Discount Rate)
charges between the Centre and the States

PAYMENT OF APPLICABLE MDR CHARGES FOR PAYMENT OF SGST

To incentivize the use of digital economy, the Government of India has decided to bear
the applicable Merchant Discount Rate (MDR) charges of payment of Government dues (taxes,
non-taxes and other payments), up to Rs.1 Lac made by Indian citizens using debit cards. A
copy of the Office Memorandum (OM) issued in this regard dated 15.12.2016 by O/o the
Controller General of Accounts, Department of Expenditure, Ministry of Finance attaching
therewith a detailed OM dated 14.12.2016 is enclosed herewith for reference.

2. Under the Goods and Services Tax (GST) regime, it has been provided that assessees
will be able to make payments of Central Goods and Services Tax (CGST), State Goods and
Services Tax (SGST), Integrated Goods and Services Tax (IGST) and the GST compensation
cess vide a single transaction, through a single challan. Therefore, a decision needs to be taken
as to the sharing of MDR charges for GST payments up to Rs.1 Lac using debit cards, between
the States and the Centre.

3. Splitting of charges between the States and the Centre based on the amount of CGDST,
IGST or SGST collected using a single challan may not be the most appropriate option, as a
large amount of IGST which is a single levy, would also ultimately accrue to the States due to
cross-utilization of credit. Similarly, SGST collected by States will also be used for payment
of IGST due to cross-utilization. Hence, the cleaner way of sharing of MDR charges between
the Government of India and the States may be to split these charges, in proportion of the final
GST revenues accruing to the States and the Centre after cross-utilization and apportionment
processes are finalized.

4. Accordingly, this matter is placed before GST Council for appropriate deliberations
and recommendations.
Detailed Agenda Notes - Agenda for 14th GSTCM
Page 43 of 44

Detailed Agenda Notes - Agenda for 14th GSTCM
Page 44 of 44

Detailed Agenda Notes - Agenda for 14th GSTCM

Confidential

Agenda for
14th GST Council Meeting
Volume – 2A
(GST Rules)

18-19 May 2017

Sher-i-Kashmir International Conference Centre
Srinagar, Jammu & Kashmir
Detailed Agenda Notes 2A - Agenda for 14th GSTCM

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 3 of 47
F.No. 75/14th Meeting/GST Council/2017
Government of India
Ministry of Finance
Department of Revenue
Room No.275, North Block, New Delhi
Dated: 3 May 2017

Notice for the 14th Meeting of the GST Council scheduled on 18-19 May 2017
The undersigned is directed to refer to the subject cited above and to say that the 14th Meeting of the
GST Council will be held on 18-19 May 2017 at Sher-i-Kashmir International Convention Centre
(SKICC), Srinagar. The schedule of the meeting is as follows:
• Thursday, 18 May 2017 : 1030 hours onwards
• Friday, 19 May 2017 : 1030 hours onwards
2. Agenda items for the 14th Council meeting will be circulated shortly.
3. In addition, an officers’ meeting will be held on Wednesday, 17 May 2017 from 1600 hours
onwards at the same venue, i.e. Sher-i-Kashmir International Convention Centre (SKICC).
4. Keeping in view the constraints of rooms in the hotel, it is requested that participation from each
State may be limited to 2 officers in addition to the Hon’ble Member of the GST Council. It may also
be noted that in case there is shortage of accommodation, some officers may have to share rooms.
5. Please convey the invitation to the Hon’ble Members of the GST Council to attend the meeting.
- Sd -
(Dr. Hasmukh Adhia)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the request
to brief Hon’ble Minister about the above said meeting.
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments with the request to intimate the Minister in charge of
Finance/Taxation or any other Minister nominated by the State Government as a Member of the GST
Council about the above said meeting.
4. The Chief Secretaries of Delhi and Puducherry with the request to intimate the Minister in charge of
Finance/Taxation or any other Minister nominated by the State Government as a Member of the GST
Council about the above said meeting.
5. Chairperson, CBEC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
6. Chairman, GST Network
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 4 of 47
Agenda items for the 14th Meeting of the GST Council on 18-19 May 2017
1. Confirmation of the Minutes of the 13th GST Council Meeting held on 31 March 2017
2. Rate of interest for delayed payment of tax by the taxpayer and delayed refund by the Government
to the taxpayer
3. Finalization of the rate of tax to be collected at source under Section 52 of the CGST Act, 2017 and
Section 20 of the IGST Act, 2017
4. Notification of the Common Goods and Services Electronic Portal for facilitating various taxpayer
operations under Section 146 of the CGST Act, 2017
5. Constitution of Project Management Team, Standing Committees and Sectoral Working Groups for
smooth roll-out of GST
6. Nomination of Additional Secretary, GST Council to the Board of GSTN
7. Approval of mechanism to split the MDR (Merchant Discount Rate) charges between the Centre and
the States
8. Approval of amendments to the following Draft GST Rules and related Forms:
i. Registration
ii. Return
iii. Payment
iv. Refund
v. Invoice, Debit/Credit Note
vi. Input Tax Credit
vii. Valuation
viii. Transitional Provisions
ix. Composition
9. Approval of the Fitment of goods and services into the various rate slabs
10. Any other agenda item with the permission of the Chairperson
11. Date of the next meeting of the GST Council

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 5 of 47
TABLE OF CONTENTS
Agenda
No.
Topic Page No.
8(i) Registration 6
8(ii) Payment 15
8(iii) Refund 19
8(iv) Invoice, Debit/Credit Note 26
8(v) Input Tax Credit 33
8(vi) Valuation 41
8(vii) Composition 45

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 6 of 47

Discussion on Agenda Items
Agenda Item 8: Approval of amendments to the following Draft GST Rules
REGISTRATION

1. Application for registration

(1) Every person (other than a non-resident taxable person, a person required to deduct tax at source
under section 51, a person required to collect tax at source under section 52 and a person supplying
online information and data base access or retrieval services from a place outside India to a non-taxable
online recipient referred to in section 14 of the Integrated Goods and Services Tax Act ) who is liable
to be registered under sub-section (1) of section 25 and every person seeking registration under sub-
section (3) of section 25 (hereinafter referred to in this Chapter as “the applicant”) shall, before applying
for registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State
or Union territory in Part A of FORM GST REG-01 on the Common Portal, either directly or through
a Facilitation Centre notified by the Commissioner:
Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone
developer shall make a separate application for registration as a business vertical distinct from his other
units located outside the Special Economic Zone:
Provided further that every person being an Input Service Distributor shall make a separate application
for registration as such Input Service Distributor.
(2) (a) The PAN shall be validated online by the Common Portal from the database maintained
by the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act,
1963 (54 of 1963);
(b) The mobile number declared under sub-rule (1) shall be verified through a one-time
password sent to the said mobile number; and
(c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-
time password sent to the said e-mail address.
(3) On successful verification of the PAN, mobile number and e-mail address, a temporary
reference number shall be generated and communicated to the applicant on the said mobile number and
e-mail address.
(4) Using the reference number generated under sub-rule (3), the applicant shall electronically
submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic
verification code (EVC), along with documents specified in the said Form at the Common Portal, either
directly or through a Facilitation Centre notified by the Commissioner.
(5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued
electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary
reference number by the Common Portal for making advance deposit of tax in accordance with the
provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only
after the said deposit.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 7 of 47
2. Verification of the application and approval
(1) The application shall be forwarded to the proper officer who shall examine the application and
the accompanying documents and if the same are found to be in order, approve the grant of registration
to the applicant within three working days from the date of submission of application.
(2) Where the application submitted under rule 1 is found to be deficient, either in terms of any
information or any document required to be furnished under the said rule, or where the proper officer
requires any clarification with regard to any information provided in the application or documents
furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03
within three working days from the date of submission of application and the applicant shall furnish
such clarification, information or documents electronically, in FORM GST REG-04, within seven
working days from the date of receipt of such notice .
Explanation. - The clarification includes modification or correction of particulars declared in the
application for registration, other than PAN, State, mobile number and e-mail address declared in Part
A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents furnished
by the applicant, he may approve the grant of registration to the applicant within seven working days
from the date of receipt of such clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2)
within the prescribed period or where the proper officer is not satisfied with the clarification,
information or documents furnished, he shall, for reasons to be recorded in writing, reject such
application and inform the applicant electronically in FORM GST REG-05.
(5) If the proper officer fails to take any action -
(a) within three working days from the date of submission of application, or
(b) within seven working days from the date of receipt of clarification, information or
documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.
3. Issue of registration certificate
(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of
registration has been approved under rule 2, a certificate of registration in FORM GST REG-06
showing the principal place of business and additional place(s) of business shall be made available to
the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter
in these rules referred to as “GSTIN”) shall be assigned to him in the following format:
(a) two characters for the State code;
(b) ten characters for the PAN or the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
(2) The registration shall be effective from the date on which the person becomes liable to
registration where the application for registration has been submitted within thirty days from such date.
(3) Where an application for registration has been submitted by the applicant after thirty days from
the date of his becoming liable to registration, the effective date of registration shall be the date of grant
of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 2.
(4) Every certificate of registration shall be digitally signed by the proper officer under the Act.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 8 of 47
(5) Where the registration has been granted under sub-rule (5) of rule 2, the applicant shall be
communicated the registration number, and the certificate of registration under sub-rule (1), duly signed
or verified through EVC, shall be made available to him on the Common Portal within three days after
expiry of the period specified in sub-rule (5) of rule 2.
4. Separate registration for multiple business verticals within a State or a Union
territory
(1) Any person having multiple business verticals within a State or a Union territory, requiring a
separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted
separate registration in respect of each of the verticals subject to the following conditions:
(a) Such person has more than one business vertical as defined in clause (18) of section 2;
(b) No business vertical of a taxable person shall be granted registration to pay tax under
section 10 if any one of the other business verticals of the same person is paying tax under
section 9.
Explanation. - Where any business vertical of a registered person that has been granted a
separate registration becomes ineligible to pay tax under section 10, all other business verticals
of the said person shall become ineligible to pay tax under the said section.
(c) All separately registered business verticals of such person shall pay tax under the Act
on supply of goods or services or both made to another registered business vertical of such
person and issue a tax invoice for such supply.
(2) A registered person eligible to obtain separate registration for business verticals may submit a
separate application in FORM GST REG-01 in respect of each such vertical.
(3) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall, mutatis
mutandis, apply to an application submitted under this rule.
5. Grant of registration to persons required to deduct tax at source or to collect tax
at source
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person
required to collect tax at source in accordance with the provisions of section 52 shall electronically
submit an application, duly signed or verified through EVC, in FORM GST REG-07 for grant of
registration through the Common Portal, either directly or from a Facilitation Centre notified by the
Commissioner.
(2) The proper officer may grant registration after due verification and issue a certificate of
registration in FORM GST REG-06 within three working days from the date of submission of
application.
(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer
is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued
is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the
said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be
communicated to the said person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure prescribed in rule 14 for cancellation
of registration.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 9 of 47
6. Grant of registration to non-resident taxable person
(1) A non-resident taxable person shall electronically submit an application, along with a self-
attested copy of his valid passport, for registration, duly signed or verified through EVC, in FORM
GST REG-09, at least five days prior to the commencement of business at the Common Portal either
directly or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India, the application
for registration shall be submitted along with its tax identification number or unique number on the
basis of which the entity is identified by the Government of that country or its PAN, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary
reference number by the Common Portal for making an advance deposit of tax in accordance with the
provisions of section 27 and the acknowledgement under sub-rule (5) of rule 1 shall be issued
electronically only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall, mutatis
mutandis, apply to an application submitted under this rule.
Explanation. – The application for registration made by a non-resident taxable person shall be signed
by his authorized signatory who shall be a person resident in India having a valid PAN.
7. Grant of registration to a person supplying online information and data base
access or retrieval services from a place outside India to a non-taxable online recipient
(1) Any person supplying online information and data base access or retrieval services from a place
outside India to a non-taxable online recipient shall electronically submit an application for registration,
duly signed or verified through EVC, in FORM GST REG-10, at the Common Portal, either directly
or through a Facilitation Centre notified by the Commissioner.
(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06,
subject to such conditions and restrictions and by such officer as may be notified by the Central
Government on the recommendations of the Council.
8. Extension in period of operation by casual taxable person and non-resident
taxable person
(1) Where a registered casual taxable person or a non-resident taxable person intends to extend the
period of registration indicated in his application of registration, an application in FORM GST REG-
11 shall be submitted electronically through the Common Portal, either directly or through a Facilitation
Centre notified by the Commissioner, by such person before the end of the validity of registration
granted to him.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount
specified in sub-section (2) of section 27.
9. Suo moto registration
(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the
Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such
registration, such officer may register the said person on a temporary basis and issue an order in FORM
GST REG- 12.
(2) The registration granted under sub-rule (1) shall be effective from the date of order granting
registration.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 10 of 47
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within
ninety days from the date of the grant of such registration, submit an application for registration in the
form and manner provided in rule 1 or rule 5 unless the said person has filed an appeal against the grant
of temporary registration, in which case the application for registration shall be submitted within thirty
days from the date of issuance of order upholding the liability to registration by the Appellate Authority.
(4) The provisions of rule 2 and rule 3 relating to verification and issue of certificate of registration
shall, mutatis mutandis, apply to an application submitted under sub-rule (3).
(5) The GSTIN assigned pursuant to verification under sub-rule (4) shall be effective from the date
of order granting registration under sub-rule (1).
10. Assignment of Unique Identity Number to certain special entities
(1) Every person required to be granted a Unique Identity Number (UIN) in accordance with the
provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST
REG-13, duly signed or verified through EVC, in the manner specified in rule 1 at the Common Portal,
either directly or through a Facilitation Centre notified by the Board or Commissioner.
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling
up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM
GST REG-06 within three working days from the date of submission of application.
11. Display of registration certificate and GSTIN on the name board
(1) Every registered person shall display his certificate of registration in a prominent location at
his principal place of business and at every additional place or places of business.
(2) Every registered person shall display his GSTIN on the name board exhibited at the entry of
his principal place of business and at every additional place or places of business.
12. Amendment of registration
(1) Where there is any change in any of the particulars furnished in the application for registration
in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10
or for UIN in FORM GST-REG-13 either at the time of obtaining registration or UIN or as amended
from time to time, the registered person shall, within fifteen days of such change, submit an application,
duly signed or verified through EVC, electronically in FORM GST REG-14, along with documents
relating to such change at the Common Portal either directly or through a Facilitation Centre notified
by the Commissioner.
(2) (a) Where the change relates to-
(i) legal name of business;
(ii) address of the principal place of business or any additional place of business; or
(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee,
Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs
of the business, -
which does not warrant cancellation of registration under section 29, the proper officer shall, after due
verification, approve the amendment within fifteen working days from the date of receipt of application
in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such
amendment shall take effect from the date of occurrence of the event warranting amendment.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 11 of 47
(b) The change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory
shall be applicable for all registrations of the registered person obtained under these rules on the same
PAN.
(c) Where the change relates to any particulars other than those specified in clause (a), the
certificate of registration shall stand amended upon submission of the application in FORM GST REG-
14 on the Common Portal:
Provided that any change in the mobile number or e-mail address of the authorised signatory submitted
under rule 1, as amended from time to time, shall be carried out only after online verification through
the Common Portal in the manner provided under the said rule.
(d) Where a change in the constitution of any business results in change of PAN of a registered
person, the said person shall apply for fresh registration in FORM GST REG-01.
(3) Where the proper officer is of the opinion that the amendment sought under clause (a) of sub-
rule (2) is either not warranted or the documents furnished therewith are incomplete or incorrect, he
may, within fifteen working days from the date of receipt of the application in FORM GST REG-14 ,
serve a notice in FORM GST REG-03, requiring the registered person to show cause, within seven
working days of the service of the said notice, as to why the application submitted under sub-rule (1)
shall not be rejected.
(4) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule 3, in
FORM GST REG-04 within seven working days from the date of the service of the said notice.
(5) Where the reply furnished under sub-rule (4) is found to be not satisfactory or where no reply is
furnished in response to the notice issued under sub-rule (3) within the period prescribed in sub-rule
(4), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in
FORM GST REG -05.
(6) If the proper officer fails to take any action-
(a) within fifteen working days from the date of submission of application, or
(b) within seven working days from the date of receipt of reply to the notice to show cause
under sub-rule (4),
the certificate of registration shall stand amended to the extent applied for and the amended certificate
shall be made available to the registered person on the Common Portal.
13. Application for cancellation of registration
A registered person, other than a person to whom a registration has been granted under rule 5 or a
person to whom a Unique Identity Number has been granted under rule 10 , seeking cancellation of
his registration under sub-section (1) of section 29 shall electronically submit an application in FORM
GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished
or finished goods held in stock and of capital goods held in stock on the date from which cancellation
of registration is sought, liability thereon, details of the payment, if any, made against such liability and
may furnish, along with the application, relevant documents in support thereof at the Common Portal
within thirty days of occurrence of the event warranting cancellation, either directly or through a
Facilitation Centre notified by the Commissioner:
Provided that no application for cancellation of registration shall be considered in case of a taxable
person, who has registered voluntarily, before the expiry of a period of one year from the effective date
of registration.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 12 of 47
14. Registration to be cancelled in certain cases
The registration granted to a person is liable to be cancelled if the said person—
(a) does not conduct any business from the declared place of business; or
(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act,
or the rules made thereunder.
15. Cancellation of registration
(1) Where the proper officer has reasons to believe that the registration of a person is liable to be
cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring
him to show cause within seven working days from the date of service of such notice as to why his
registration should not be cancelled.
(2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG–18
within the period prescribed in the said sub-rule.
(3) Where a person who has submitted an application for cancellation of his registration is no longer
liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order
in FORM GST REG-19, within thirty days from the date of application submitted under sub-rule (1)
of rule 13 or, as the case may be, the date of reply to the show cause issued under sub-rule (1), cancel
the registration, with effect from a date to be determined by him and notify the taxable person, directing
to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section(5)
of section 29.
(4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop
the proceedings and pass an order in FORM GST REG –20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased
proprietor, as if the application had been submitted by the proprietor himself.
16. Revocation of cancellation of registration
(1) A registered person, whose registration is cancelled by the proper officer on his own motion,
may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to
such proper officer, within thirty days from the date of service of the order of cancellation of registration
at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed if the registration has been cancelled for the
failure of the registered person to furnish returns, unless such returns are furnished and any amount due
as tax, in terms of such returns has been paid along with any amount payable towards interest, penalty
and late fee payable in respect of the said returns.
(2)(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are
sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of
registration by an order in FORM GST REG-22 within thirty days from the date of receipt of the
application and communicate the same to the applicant.
(b) The proper officer may, for reasons to be recorded in writing, under circumstances other than
those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation
of cancellation of registration and communicate the same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue
a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application
submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the
reply within seven working days from the date of the service of notice in FORM GST REG-24.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 13 of 47
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall
proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from the
date of receipt of such information or clarification from the applicant.
17. Migration of persons registered under the existing law
(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor,
registered under an existing law and having a PAN issued under the Income-tax Act, 1961 (Act 43 of
1961) shall enrol on the Common Portal by validating his e-mail address and mobile number, either
directly or through a Facilitation Centre notified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis
and a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be
made available to him on the Common Portal:
Provided that a taxable person who has been granted multiple registrations under the existing law on
the basis of a single PAN shall be granted only one provisional registration under the Act:
Provided further that a person having centralized registration under Chapter V of the Finance Act, 1994
shall be granted only one provisional registration in the State or Union territory in which he is registered
under the existing law. (CGST Rules only)
(2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall submit
an application electronically in FORM GST REG–26, duly signed or verified through EVC, along
with the information and documents specified in the said application, on the Common Portal either
directly or through a Facilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within
such further period as may be extended by in this behalf.
(c) If the information and the particulars furnished in the application are found, by the proper
officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made
available to the registered person electronically on the Common Portal.
(3) Where the particulars or information specified in sub-rule (2) have either not been furnished or
not found to be correct or complete, the proper officer shall, after serving a notice to show cause in
FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being
heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST
REG-28:
Provided that the show cause notice issued in FORM GST REG- 27 can be vacated by issuing an order
in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that
no such cause exists for which the notice was issued.
(4) Every person registered under any of the existing laws, who is not liable to be registered under
the Act may, within thirty days from the appointed day, at his option, submit an application
electronically in FORM GST REG-29 at the Common Portal for cancellation of the registration
granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said
registration.
18. Physical verification of business premises in certain cases
Where the proper officer is satisfied that the physical verification of the place of business of a registered
person is required after grant of registration, he may get such verification done and the verification
report along with other documents, including photographs, shall be uploaded in FORM GST REG-30
on the Common Portal within fifteen working days following the date of such verification.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 14 of 47
19. Method of authentication
(1) All applications, including reply, if any, to the notices, returns including the details of outward
and inward supplies, appeals or any other document required to be submitted under these rules shall be
so submitted electronically with digital signature certificate or through e-signature as specified under
the Information Technology Act, 2000 (21 of 2000) or verified through aadhaar based electronic
verification code or through any other mode of signature or verification notified by the Board in this
behalf:
Provided that where the mode of authentication of any document is selected as through aadhaar based
electronic verification code, such verification shall be done within two days of furnishing the said
document:
Provided further that a registered person registered under the Companies Act, 2013 (18 of 2013) shall
furnish the documents or application verified through digital signature certificate only.
(2) Each document including the return furnished online shall be signed or verified through EVC-
(a) in the case of an individual, by the individual himself or where he is absent from India by some
other person duly authorised by him in this behalf, and where the individual is mentally incapacitated
from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India
or is mentally incapacitated from attending to his affairs, by any other adult member of such family
or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer
authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory;
(f) in the case of any other association, by any member of the association or persons or authorised
signatory;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory; or
(h) in the case of any other person, by some person competent to act on his behalf,
or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under these rules shall be issued electronically by the proper
officer or any other officer authorised to issue such notices or certificates or orders, through digital
signature certificate specified under the Information Technology Act, 2000 (21 of 2000).

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 15 of 47
PAYMENT OF TAX
1. Electronic Liability Register
(1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained
in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount
on the Common Portal and all amounts payable by him shall be debited to the said register.

(2) The electronic liability register of the person shall be debited by: -
(a) the amount payable towards tax, interest, late fee or any other amount payable as per
the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a
proper officer in pursuance of any proceedings under the Act or as ascertained by the said
person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or
section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.

(3) Subject to the provisions of section 49, payment of every liability by a registered person as per
his return shall be made by debiting the electronic credit ledger maintained as per rule 2 or the electronic
cash ledger maintained as per rule 3 and the electronic liability register shall be credited accordingly.
(4) The amount deducted under section 51, or the amount collected under section 52, or the amount
payable on reverse charge basis, or the amount payable under section 10 any amount payable towards
interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash
ledger maintained as per rule 3 and the electronic liability register shall be credited accordingly.
(5) Any amount of demand debited in the electronic liability register shall stand reduced to the
extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax
liability register shall be credited accordingly.

(6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as
the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the
show cause notice or demand order and the electronic liability register shall be credited accordingly.

(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal
in FORM GST PMT-04.

2. Electronic Credit Ledger
(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered
person eligible for input tax credit under the Act on the Common Portal and every claim of input tax
credit under the Act shall be credited to the said Ledger.

(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in
accordance with section 49.

(3) Where a registered person has claimed refund of any unutilized amount from the electronic
credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall
be debited in the said ledger.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 16 of 47
(4) If the refund so filed is rejected, either fully or partly, the amount debited under sub-rule (3), to
the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an
order made in FORM GST PMT-03.

(5) Save as provided in these rules, no entry shall be made directly in the electronic credit ledger under
any circumstance.
(6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal
in FORM GST PMT-04.

Explanation. – For the purpose of this rule, a refund shall be deemed to be rejected, if the appeal is
finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an
appeal.

3. Electronic Cash Ledger
(1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM
GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the
Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax,
interest, penalty, fee or any other amount.

(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the
Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty,
fees or any other amount.

(3) The deposit under sub-rule (2) shall be made through any of the following modes:
(i) Internet Banking through authorized banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer (NeFT) or Real Time Gross Settlement (RTGS)
from any bank;
(iv) Over the Counter payment (OTC) through authorized banks for deposits up to ten
thousand rupees per challan per tax period, by cash, cheque or demand draft:

Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the
Counter (OTC) payment shall not apply to deposit to be made by –
(a) Government Departments or any other deposit to be made by persons as may be notified by the
Commissioner in this behalf;
(b) Proper officer or any other officer authorised to recover outstanding dues from any person,
whether registered or not, including recovery made through attachment or sale of movable or
immovable properties;
(c) Proper officer or any other officer authorized for the amounts collected by way of cash, cheque
or demand draft during any investigation or enforcement activity or any ad hoc deposit:

Provided further that the challan in FORM GST PMT-06 generated at the Common Portal shall be
valid for a period of fifteen days.

Explanation. – For making payment of any amount indicated in the challan, the commission, if any,
payable in respect of such payment shall be borne by the person making such payment.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 17 of 47

(4) Any payment required to be made by a person who is not registered under the Act, shall be
made on the basis of a temporary identification number generated through the Common Portal.

(5) Where the payment is made by way of NeFT or RTGS mode from any bank, the mandate form
shall be generated along with the challan on the Common Portal and the same shall be submitted to the
bank from where the payment is to be made:

Provided that the mandate form shall be valid for a period of fifteen days from the date of generation
of challan.

(6) On successful credit of the amount to the concerned government account maintained in the
authorised bank, a Challan Identification Number (CIN) will be generated by the collecting Bank and
the same shall be indicated in the challan.

(7) On receipt of CIN from the collecting Bank, the said amount shall be credited to the electronic
cash ledger of the person on whose behalf the deposit has been made and the Common Portal shall
make available a receipt to this effect.

(8) Where the bank account of the person concerned, or the person making the deposit on his behalf,
is debited but no Challan Identification Number (CIN) is generated or generated but not communicated
to the Common Portal, the said person may represent electronically in FORM GST PMT-07 through
the Common Portal to the Bank or electronic gateway through which the deposit was initiated.

(9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM
GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case
may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of
rule 2. Return.

(10) Where a person has claimed refund of any amount from the electronic cash ledger, the said
amount shall be debited to the electronic cash ledger.

(11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule
(10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an
order made in FORM GST PMT-03.

(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger,
communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal
in FORM GST PMT-04.

Explanation. - For the purposes of this rule, a refund shall be deemed to be rejected if the appeal is
finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an
appeal.

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 18 of 47
4. Identification number for each transaction

(1) A unique identification number shall be generated at the Common Portal for each debit or credit
to the electronic cash or credit ledger, as the case may be.

(2) The unique identification number relating to discharge of any liability shall be indicated in the
corresponding entry in the electronic liability register.

(3) A unique identification number shall be generated at the Common Portal for each credit in the
electronic liability register for reasons other than those covered under sub-rule (2).

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 19 of 47
REFUND
1. Application for refund of tax, interest, penalty, fees or any other amount
(1) Any person, except the persons covered by notification issued under section 55, claiming refund
of any tax, interest, penalty, fees or any other amount paid by him, may file an application electronically
in FORM GST RFD-01 through the Common Portal, either directly or through a Facilitation Centre
notified by the Commissioner:
Provided that any claim for refund relating to balance in the electronic cash ledger in accordance
with the provisions of sub-section (6) of section 49 may also be made through the return furnished for
the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may
be:
Provided further that in case of export of goods, application for refund shall be filed only after
the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs
Act, 1962 in respect of such goods:
Provided also that in respect of supplies to a Special Economic Zone unit or a Special Economic
Zone developer, the application for refund shall be filed by the supplier of goods after such goods have
been admitted in full in the Special Economic Zone for authorized operations, as endorsed by the
specified officer of the Zone:
Provided also that in respect of supplies to a Special Economic Zone unit or a Special Economic
Zone developer, the application for refund shall be filed by the supplier of services along with such
evidence regarding receipt of services for authorized operations as endorsed by the specified officer of
the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be
filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of
the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the
last return required to be furnished by him.
(2) The application under sub-rule (1) shall be accompanied by any of the following documentary
evidences, as applicable, to establish that a refund is due to the applicant:
(a) the reference number of the order and a copy of the order passed by the proper officer
or an appellate authority or Appellate Tribunal or court resulting in such refund or reference
number of the payment of the amount specified in sub-section (6) of section 107 and sub-section
(8) of section 112 claimed as refund;
(b) a statement containing the number and date of shipping bills or bills of export and the
number and date of relevant export invoices, in a case where the refund is on account of export
of goods;
(c) a statement containing the number and date of invoices and the relevant Bank
Realization Certificates or Foreign Inward Remittance Certificates, as the case may be, in a
case where the refund is on account of export of services;
(d) a statement containing the number and date of invoices as prescribed in rule Invoice.1
along with the evidence regarding endorsement specified in the third proviso to sub-rule (1) in
case of supply of goods made to a Special Economic Zone unit or a Special Economic Zone
developer;
(e) a statement containing the number and date of invoices, the evidence regarding
endorsement specified in the fourth proviso to sub-rule (1) and the details of payment, along
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 20 of 47
with proof thereof, made by the recipient to the supplier for authorized operations as defined
under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply
of services made to a Special Economic Zone unit or a Special Economic Zone developer
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic
Zone developer has not availed of the input tax credit of the tax paid by the supplier of goods
or services or both, in a case where the refund is on account of supply of goods or services
made to a Special Economic Zone unit or a Special Economic Zone developer;
(g) a statement containing the number and date of invoices along with such other evidence
as may be notified in this behalf, in a case where the refund is on account of deemed exports;
(h) a statement in Annex 1 of FORM GST RFD-01 containing the number and date of
invoices received and issued during a tax period in a case where the claim pertains to refund of
any unutilized input tax credit under sub-section (3) of section 54 where the credit has
accumulated on account of rate of tax on inputs being higher than the rate of tax on output
supplies, other than nil-rated or fully exempt supplies;
(i) the reference number of the final assessment order and a copy of the said order in a
case where the refund arises on account of finalisation of provisional assessment;
(j) a statement showing the details of transactions considered as intra-State supply but
which is subsequently held to be inter-State supply;
(k) a statement showing the details of the amount of claim on account of excess payment
of tax;
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed
as refund has not been passed on to any other person, in a case where the amount of refund
claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of cases covered under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
(m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered accountant or
a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as
refund has not been passed on to any other person, in a case where the amount of refund claimed
exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
Explanation.– For the purposes of this rule,
(i) in case of refunds referred to in clause (c) of sub-section (8) of section 54, “invoice”
means invoice conforming to the provisions contained in section 31 ;
(ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the
incidence of tax has been passed on to the ultimate consumer.
(3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be
debited by the applicant in an amount equal to the refund so claimed.
(4) In case of zero-rated supply of goods or services or both without payment of tax under bond or letter
of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods
and Services Tax Act, refund of input tax credit shall be granted as per the following formula:
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of
services) x Net ITC Adjusted Total Turnover

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 21 of 47
Where,-
(A) "Refund amount" means the maximum refund that is admissible;
(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period;
(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made
during the relevant period without payment of tax under bond or letter of undertaking;
(D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made
without payment of tax under bond or letter of undertaking, calculated in the following manner,
namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for
zero-rated supply of services and zero-rated supply of services where supply has been completed for
which payment had been received in advance in any period prior to the relevant period reduced by
advances received for zero-rated supply of services for which the supply of services has not been
completed during the relevant period;
(E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under sub-
section (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during
the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
(5) In case of refund on account of inverted duty structure, refund of input tax credit shall be
granted as per the following formula:
Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC  Adjusted
Total Turnover} minus tax payable on such inverted rated supply of goods
Explanation: The meaning of the term “Net ITC” and “Adjusted Total turnover” shall have the same
meaning as assigned to them in sub-rule (4).
2. Acknowledgement
(1) Where the application relates to a claim for refund from the electronic cash ledger, an
acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the
Common Portal electronically, clearly indicating the date of filing of the claim for refund and the time
period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be
forwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize
the application for its completeness and where the application is found to be complete in terms of sub-
rule (2), (3) and (4) of rule 1, an acknowledgement in FORM GST RFD-02 shall be made available to
the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim
for refund and the time period specified in sub-section (7) of section 54 shall be counted from such
date of filing.
Provided that where the claim for refund of integrated tax is on account of export of goods, the
acknowledgment shall be issued within a period of three days of filing of such claim.
(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to
the applicant in FORM GST RFD-03 through the Common Portal electronically, requiring him to file
a fresh refund application after rectification of such deficiencies.
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the GST Rules of
the State, the same shall also deemed to have been communicated under this Rule along with
deficiencies communicated under sub-rule (3).
[CGST Rules]
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 22 of 47
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the CGST Rules,
the same shall also deemed to have been communicated under this Rule along with deficiencies
communicated under sub-rule (3).
[SGST Rules]
3. Grant of provisional refund
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall
be granted subject to the condition that the person claiming refund has, during any period of five years
immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any
offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred
and fifty lakh rupees;
(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof
and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the
applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in
FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis
within a period not exceeding seven days from the date of acknowledgement under sub-rule (1) or sub-
rule (2) of rule 2.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount
sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts
of the applicant mentioned in his registration particulars and as specified in the application for refund.
4. Order sanctioning refund
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under
sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM
GST RFD-06, sanctioning the amount of refund to which the applicant is entitled, mentioning therein
the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount
adjusted against any outstanding demand under the Act or under any existing law and the balance
amount refundable:
Provided that in cases where the amount of refund is completely adjusted against any
outstanding demand under the Act or under any existing law, an order giving details of the adjustment
shall be issued in Part A of FORM GST RFD-07.
(2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is
liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11)
of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for
withholding of such refund.
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or
any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall
issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST
RFD-09 within fifteen days of the receipt of such notice and after considering the reply, make an order
in FORM GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund
claim and the said order shall be made available to the applicant electronically and the provision of sub-
rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant a
reasonable opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is
payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST
RFD-06 and issue a payment advice in FORM GST RFD-05, for the amount of refund and the same
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 23 of 47
shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration
particulars and as specified in the application for refund.
(5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule
(2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM
GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to
the Consumer Welfare Fund.
5. Credit of the amount of rejected refund claim
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 2, the amount
debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 4, either fully or partly, the amount
debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made
in FORM GST PMT-03.
Explanation.– For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is
finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not
file an appeal.
6. Order sanctioning interest on delayed refunds
Where any interest is due and payable to the applicant under section 56, the proper officer shall make
an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund
which is delayed, the period of delay for which interest is payable and the amount of interest payable,
and such amount of interest shall be electronically credited to any of the bank accounts of the applicant
mentioned in his registration particulars and as specified in the application for refund.
7. Refund of tax to certain persons
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification
issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically
on the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner, along
with a statement of inward supplies of goods or services or both in FORM GSTR-11, prepared on the
basis of statement of outward supplies furnished by corresponding suppliers in FORM GSTR-1.
(2) An acknowledgement for receipt of the application for refund shall be issued in FORM GST
RFD-02.
(3) Refund of tax paid by the applicant shall be available if-
(a) the inward supplies of goods or services or both were received from a registered
person against a tax invoice and the price of the supply covered under a single tax invoice
exceeds five thousand rupees, excluding tax paid, if any;
(b) name and GSTIN or UIN of the applicant is mentioned on the tax invoice; and
(c) such other restrictions or conditions as may be specified in the notification are satisfied.
(4) The provisions of rule 4 shall, mutatis mutandis, apply for the sanction and payment of refund
under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President
or the Government of India is a party, is inconsistent with the provisions of these rules, such treaty or
international agreement shall prevail.
8. Consumer Welfare Fund
(1) All credits to the Consumer Welfare Fund shall be made under sub-rule (4) of rule 4.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 24 of 47
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant
by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from
the Fund.
(3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section
58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which
the amount is transferred for utilisation.
(4) The [Central/State] Government shall, by an order, constitute a Standing Committee with a
Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the
Committee shall make recommendations for proper utilisation of the money credited to the Consumer
Welfare Fund for welfare of the consumers.
(5) The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years
registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in
force, including village or mandal or samiti level co-operatives of consumers especially Women,
Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947
(14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years
in viable and useful research activity which has made, or is likely to make, significant contribution in
formulation of standard mark of the products of mass consumption, the Central Government or the State
Government may make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses incurred by him
as a complainant in a consumer dispute, after its final adjudication.
(7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant
Member Secretary, but the Committee shall not consider an application, unless it has been inquired into
in material details and recommended for consideration accordingly, by the Member Secretary.
(8) The Committee shall have powers -
(a) to require any applicant to produce before it, or before a duly authorised Officer of the
Government such books, accounts, documents, instruments, or commodities in custody and
control of the applicant, as may be necessary for proper evaluation of the application;
(b) to require any applicant to allow entry and inspection of any premises, from which
activities claimed to be for the welfare of consumers are stated to be carried on, to a duly
authorised officer of the Central Government or, as the case may be, State Government;
(c) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information
on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to
prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the
Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating
proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or
inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having
regard to his financial status, and importance and utility of nature of activity under pursuit, after
ensuring that the financial assistance provided shall not be misutilised;
(i) to identify beneficial and safe sectors, where investments out of Consumer Welfare
Fund may be made and make recommendations, accordingly.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 25 of 47
(j) to relax the conditions required for the period of engagement in consumer welfare
activities of an applicant;
(k) to make guidelines for the management, administration and audit of the Consumer
Welfare Fund.
(9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend
to the GST Council, the broad guidelines for considering the projects or proposals for the purpose of
incurring expenditure from the Consumer Welfare Fund.

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 26 of 47
TAX INVOICE, CREDIT AND DEBIT NOTES
1. Tax invoice
Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person
containing the following particulars: -
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters hyphen or dash and slash
symbolised as “-” and “/” respectively, and any combination thereof, unique for a
financial year;
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of
State and its code, if such recipient is un-registered and where the value of taxable
supply is fifty thousand rupees or more;
(f) HSN code of goods or Accounting Code of services;
(g) description of goods or services;
(h) quantity in case of goods and unit or Unique Quantity Code thereof;
(i) total value of supply of goods or services or both;
(j) taxable value of supply of goods or services or both taking into account discount or
abatement, if any;
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(m) place of supply along with the name of State, in case of a supply in the course of inter-
State trade or commerce;
(n) address of delivery where the same is different from the place of supply;
(o) whether the tax is payable on reverse charge basis; and
(p) signature or digital signature of the supplier or his authorized representative:
Provided that the Commissioner may, on the recommendations of the Council, by notification,
specify -
(i) the number of digits of HSN code for goods or the Accounting Code for services, that
a class of registered persons shall be required to mention, for such period as may be specified
in the said notification, and
(ii) the class of registered persons that would not be required to mention the HSN code for
goods or the Accounting Code for services, for such period as may be specified in the said
notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section
(3) of section 31, it shall bear the signature or digital signature of the recipient or his authorized
representative:
Provided also that in case of export of goods or services, the invoice shall carry an endorsement
“SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 27 of 47
MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT
PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details
specified in clause (e), contain the following details:
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
Provided also that a registered person may not issue a tax invoice in accordance with the provisions of
clause
(b) of sub-section (3) of section 31 subject to the following conditions, namely:-
(a) the recipient is not a registered person; and
(b) the recipient does not require such invoice, and shall issue a consolidated tax invoice
for such supplies at the close of each day in respect of all such supplies.
2. Time limit for issuing tax invoice
The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period
of thirty days from the date of supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial
institution, including a non-banking financial company, the period within which the invoice or any
document in lieu thereof is to be issued shall be forty five days from the date of supply of service:
Provided further that an insurer or a banking company or a financial institution, including a
non-banking financial company, or a telecom operator, or any other class of supplier of services as may
be notified by the Government on the recommendations of the Council, making taxable supplies of
services between distinct persons as specified in section 25, may issue the invoice before or at the time
such supplier records the same in his books of account or before the expiry of the quarter during which
the supply was made.
3. Manner of issuing invoice
(1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:–
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER;
and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2) The invoice shall be prepared in duplicate, in case of supply of services, in the following
manner:- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished electronically
through the Common Portal in FORM GSTR-1.

4. Bill of supply
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier
containing the following details:-
(a) name, address and GSTIN of the supplier;
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 28 of 47
(b) a consecutive serial number not exceeding sixteen characters, in one or more multiple
series, containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively, and any combination thereof, unique for a
financial year;
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) HSN Code of goods or Accounting Code for services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement,
if any; and
(h) signature or digital signature of the supplier or his authorized representative:
Provided that the provisos to rule 1 shall, mutatis mutandis, apply to the bill of supply issued
under
this rule.
Provided further that any tax invoice or any other similar document issued under any other Act
for the time being in force in respect of any non-taxable supply shall be treated as bill of supply for the
purposes of the Act.
5. Receipt voucher
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following
particulars:
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively, and any combination thereof, unique for a
financial year
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the
course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorized representative:
Provided that where at the time of receipt of advance,
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen
per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State
supply.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 29 of 47

6. Refund voucher
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following
particulars:
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively, and any combination thereof, unique for a
financial year
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) number and date of receipt voucher issued in accordance with provisions of sub- rule
5;
(f) description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorized representative.
7. Payment voucher
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following
particulars:
(a) name, address and GSTIN of the supplier if registered;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively, and any combination thereof, unique for a
financial year
(c) date of its issue;
(d) name, address and GSTIN of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the
course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorized representative.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 30 of 47

8. Revised tax invoice and credit or debit notes
(1) A revised tax invoice referred to in section 31 and credit or debit note referred to in section 34
shall contain the following particulars -
(a) the word “Revised Invoice”, wherever applicable, indicated prominently;
(b) name, address and GSTIN of the supplier;
(c) nature of the document;
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively,, and any combination thereof, unique for a
financial year;
(e) date of issue of the document;
(f) name, address and GSTIN or UIN, if registered, of the recipient;
(g) name and address of the recipient and the address of delivery, along with the name of
State and its code, if such recipient is un-registered;
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of
supply;
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax
credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorized representative:
(2) Every registered person who has been granted registration with effect from a date earlier than
the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of
taxable supplies effected during the period starting from the effective date of registration till the date of
issuance of certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of
all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in case of inter-State supplies, where the value of a supply does not exceed
two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect
of all recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the
provisions of section 74 or section 129 or section 130 shall prominently contain the words “INPUT
TAX CREDIT NOT ADMISSIBLE”.
9. Tax invoice in special cases
(1) An ISD invoice or, as the case may be, an ISD credit note issued by an Input Service Distributor
shall contain the following details:-
(a) name, address and GSTIN of the Input Service Distributor;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series,
containing alphabets or numerals or special characters hyphen or dash and slash
symbolised as , “-”, “/”, respectively, and any combination thereof, unique for a
financial year;
(c) date of its issue;
(d) name, address and GSTIN of the recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 31 of 47
(f) signature or digital signature of the Input Service Distributor or his authorized
representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial
institution, including a non-banking financial company, a tax invoice shall include any document in
lieu thereof, by whatever name called, whether or not serially numbered but containing the information
as prescribed above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial
institution, including a non-banking financial company, the said supplier shall issue a tax invoice or
any other document in lieu thereof, by whatever name called, whether issued or made available,
physically or electronically whether or not serially numbered, and whether or not containing the address
of the recipient of taxable service but containing other information as prescribed under rule 1.
(3) Where the supplier of taxable service is a goods transport agency supplying services in relation
to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any
other document in lieu thereof, by whatever name called, containing the gross weight of the
consignment, name of the consignor and the consignee, registration number of goods carriage in which
the goods are transported, details of goods transported, details of place of origin and destination, GSTIN
of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also
containing other information as prescribed under rule 1.
(4) Where the supplier of taxable service is supplying passenger transportation service, a tax
invoice shall include ticket in any form, by whatever name called, whether or not serially numbered,
and whether or not containing the address of the recipient of service but containing other information
as prescribed under rule 1.
(5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents
issued under rule 4 or rule 5 or rule 6 or rule 7 or rule 8.
10. Transportation of goods without issue of invoice
(1) For the purposes of
(a) supply of liquid gas where the quantity at the time of removal from the place of
business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one
or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the
following details:
(i) date and number of the delivery challan,
(ii) name, address and GSTIN of the consigner, if registered,
(iii) name, address and GSTIN or UIN of the consignee, if registered,
(iv) HSN code and description of goods,
(v) quantity (provisional, where the exact quantity being supplied is not known),
(vi) taxable value,
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or
cess, where the transportation is for supply to the consignee,
(viii) place of supply, in case of inter-State movement, and
(ix) signature.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 32 of 47
(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following
manner:–
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.
(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be
declared in FORM [WAYBILL].
(4) Where the goods being transported are for the purpose of supply to the recipient but the tax
invoice could not be issued at the time of removal of goods for the purpose of supply, the
supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down
condition,
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) (b) the supplier shall issue a delivery challan for each of the subsequent consignments,
giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery
challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 33 of 47
INPUT TAX CREDIT
1. Documentary requirements and conditions for claiming input tax credit

(1) The input tax credit shall be availed by a registered person, including the Input Service
Distributor, on the basis of any of the following documents, namely:-
(a) an invoice issued by the supplier of goods or services or both in accordance with the
provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of
section 31, subject to payment of tax;
(c) a debit note issued by a supplier in accordance with the provisions of section 34;
(d) a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules
made thereunder for assessment of integrated tax on imports;
(e) an ISD invoice or ISD credit note or any document issued by an Input Service Distributor
in accordance with the provisions of sub-rule (1) of rule invoice.7.
(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as
prescribed in Chapter ---- (Invoice Rules) are contained in the said document, and the relevant
information, as contained in the said document, is furnished in FORM GSTR-2 by such person.

(3) No input tax credit shall be availed by a registered person in respect of any tax that has been
paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful
misstatement or suppression of facts.

2. Reversal of input tax credit in case of non-payment of consideration

(1) A registered person, who has availed of input tax credit on any inward supply of goods or
services or both, but fails to pay to the supplier thereof the value of such supply along with the tax
payable thereon within the time limit specified in the second proviso to sub-section (2) of section 16,
shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit
availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month
immediately following the period of one hundred and eighty days from the date of issue of invoice.

Provided that the value of supplies made without consideration as specified in Schedule I shall be
deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.

(2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of
the registered person for the month in which the details are furnished.

(3) The registered person shall be liable to pay interest at the rate notified under sub-section (1) of
section 50 for the period starting from the date of availing credit on such supplies till the date when the
amount added to the output tax liability, as mentioned in sub-rule (2), is paid.
(4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for re-availing of
any credit, in accordance with the provisions of the Act or these rules, that had been reversed earlier.

3. Claim of credit by a banking company or a financial institution

A banking company or a financial institution, including a non-banking financial company, engaged in
supply of services by way of accepting deposits or extending loans or advances that chooses not to
comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted
under sub-section (4) of that section, shall follow the procedure specified below -
(a) the said company or institution shall not avail the credit of, -
(i) tax paid on inputs and input services that are used for non-business purposes,
and
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 34 of 47
(ii) the credit attributable to supplies specified in sub-section (5) of section 17,
in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input
services referred to in the second proviso to sub-section (4) of section 17 and not covered under
clause (a);

(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit
admissible to the company or the institution and shall be furnished in FORM GSTR-2;

(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections
41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.

4. Procedure for distribution of input tax credit by Input Service Distributor

(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the
conditions specified below-
(a) the input tax credit available for distribution in a month shall be distributed in the same
month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the
provisions of Chapter ---- (Return Rules);

(b) the Input Service Distributor shall, in accordance with the provisions of clause (d),
separately distribute the amount of ineligible input tax credit (ineligible under the provisions of
sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit;

(c) the input tax credit on account of central tax, State tax, Union territory tax and
integrated tax shall be distributed separately in accordance with the provisions of clause (d);

(d) the input tax credit that is required to be distributed in accordance with the provisions
of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients ‘R1’, whether
registered or not, from amongst the total of all the recipients to whom input tax credit is
attributable, including the recipient(s) who are engaged in making exempt supply, or are
otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying
the following formula:-

C1 = (t1÷T) × C

where,
“C” is the amount of credit to be distributed,
“t1” is the turnover, as referred to in section 20, of person R1 during the relevant period,
and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom
the input service is attributable in accordance with the provisions of section 20,;

(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of
integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall,
(i) in respect of a recipient located in the same State or Union territory in which the Input
Service Distributor is located, be distributed as input tax credit of central tax and State
tax or Union territory tax respectively;

(ii) in respect of a recipient located in a State or Union territory other than that of the
Input Service Distributor, be distributed as integrated tax and the amount to be so
distributed shall be equal to the aggregate of the amount of input tax credit of central tax
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 35 of 47
and State tax or Union territory tax that qualifies for distribution to such recipient in
accordance with clause (d);

(g) The Input Service Distributor shall issue an ISD invoice, as prescribed in sub-rule (1) of rule
invoice-7, clearly indicating in such invoice that it is issued only for distribution of input tax
credit.

(h) The Input Service Distributor shall issue an ISD credit note, as prescribed in sub-rule (1) of
rule Invoice-7, for reduction of credit in case the input tax credit already distributed gets reduced
for any reason.

(i) Any additional amount of input tax credit on account of issuance of a debit note to an Input
Service Distributor by the supplier shall be distributed in the manner and subject to the conditions
specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in
the manner provided in clause (d) above and such credit shall be distributed in the month in which
the debit note is included in the return in FORM GSTR-6.

(j) Any input tax credit required to be reduced on account of issuance of a credit note to the Input
Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in
which input tax credit contained in the original invoice was distributed in terms of clause (d)
above, and the amount so apportioned shall be,-

(i) reduced from the amount to be distributed in the month in which the credit note is
included in the return in FORM GSTR-6; or

(ii) added to the output tax liability of the recipient where the amount so apportioned is in
the negative by virtue of the amount of credit under distribution being less than the amount
to be adjusted.

(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on
for any other reason for any of the recipients, including that it was distributed to a wrong recipient
by the Input Service Distributor, the process prescribed in clause (j) of sub-rule (1) shall apply,
mutatis mutandis, for reduction of credit.
(3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the ISD credit note
specified in clause (h) of sub-rule (1), issue an ISD Invoice to the recipient entitled to such credit and
include the ISD credit note and the ISD Invoice in the return in FORM GSTR-6 for the month in which
such credit note and invoice was issued.

5. Manner of claiming credit in special circumstances

(1) Input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the
inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit
claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section,
shall be subject to the following conditions -

(a) The input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18,
shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter
of a year or part thereof from the date of invoice or such other documents on which the capital goods
were received by the taxable person.

(b) The registered person shall within thirty days from the date of his becoming eligible to avail of input
tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the Common
Portal in FORM GST ITC-01 to the effect that he is eligible to avail of input tax credit as aforesaid.

(c) The declaration under clause (b) shall clearly specify the details relating to the inputs held in stock
or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital
goods–
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 36 of 47
(i) on the day immediately preceding the date from which he becomes liable to pay tax under
the provisions of the Act, in the case of a claim under clause (a) of sub-section (1) of
section 18,
(ii) on the day immediately preceding the date of grant of registration, in the case of a claim
under clause (b) of sub-section (1) of section 18,
(iii) on the day immediately preceding the date from which he becomes liable to pay tax under
section 9, in the case of a claim under clause (c) of sub-section (1) of section 18,
(iv) on the day immediately preceding the date from which supplies made by the registered
person becomes taxable, in the case of a claim under clause (d) of sub-section (1) of section
18.

(d) The details furnished in the declaration under clause (b) shall be duly certified by a practicing
chartered accountant or a cost accountant if the aggregate value of claim on account of central tax,
State tax, Union territory tax and integrated tax exceeds two lakh rupees.
(e) The input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-
section (1) of section 18 shall be verified with the corresponding details furnished by the
corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the
Common Portal.

(2) The amount of credit in case of supply of capital goods or plant and machinery, for the purposes of
sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate
of five percentage points for every quarter or part thereof from the date of issue of invoice for such
goods.

6. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer
or change in ownership of business for any reason, furnish the details of sale, merger, de-merger,
amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the Common
Portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger
to the transferee:

Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value
of assets of the new units as specified in the demerger scheme.

(2) The transferor shall also submit a copy of a certificate issued by a practicing chartered account or
cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business
has been done with a specific provision for transfer of liabilities.

(3) The transferee shall, on the Common Portal, accept the details so furnished by the transferor and,
upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his
electronic credit ledger.

(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books
of account.
7. Manner of determination of input tax credit in respect of inputs or input services and reversal
thereof
(1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section
(1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other
purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for
effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies
in the following manner, namely,-

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 37 of 47
(a) total input tax involved on inputs and input services in a tax period, be denoted as ‘T’;
(b) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to be used
exclusively for purposes other than business, be denoted as ‘T1’;

(c) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to be used
exclusively for effecting exempt supplies, be denoted as ‘T2’;

(d) the amount of input tax, out of ‘T’, in respect of inputs and input services on which credit is not
available under sub-section (5) of section 17, be denoted as ‘T3’;

(e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted
as ‘C1’ and calculated as:
C1 = T- (T1+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively
for effecting supplies other than exempted but including zero rated supplies, be denoted as ‘T4’;

(g) ‘T1’, ‘T2’, ‘T3’ and ‘T4’ shall be determined and declared by the registered person at the invoice
level in FORM GSTR-2;

(h) input tax credit left after attribution of input tax credit under clause (g) shall be called common
credit, be denoted as ‘C2’ and calculated as:
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as ‘D1’ and calculated
as:
D1= (E÷F) × C2
where,

‘E’ is the aggregate value of exempt supplies during the tax period, and

‘F’ is the total turnover of the registered person during the tax period:

Provided that where the registered person does not have any turnover during the said tax period or the
aforesaid information is not available, the value of ‘E/F’ shall calculated by taking values of ‘E’ and
‘F’ of the last tax period for which details of such turnover are available, previous to the month during
which the said value of ‘E/F’ is to calculated;

Explanation: For the purposes of this clause, the aggregate value of exempt supplies and total turnover
shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to
the Constitution and entry 51 and 54 of List II of the said Schedule.

(j) the amount of credit attributable to non-business purposes if common inputs and input services are
used partly for business and partly for non-business purposes, be denoted as ‘D2’, and shall be equal to
five per cent. of C2; and

(k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes
of business and for effecting supplies other than exempted supplies but including zero rated supplies
and shall be denoted as ‘C3’, where,-
C3 = C2 - (D1+D2);
(l) the amount ‘C3’ shall be computed separately for input tax credit of central tax, State tax, Union
territory tax and integrated tax;

(m) the amount equal to aggregate of ‘D1’ and ‘D2’ shall be added to the output tax liability of the
registered person:
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 38 of 47

Provided that where the amount of input tax relating to inputs or input services used partly for purposes
other than business and partly for effecting exempt supplies has been identified and segregated at
invoice level by the registered person, the same shall be included in ‘T1’ and ‘T2’ respectively, and the
remaining amount of credit on such inputs or input services shall be included in ‘T4’.

(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year
before the due date for furnishing of the return for the month of September following the end of the
financial year to which such credit relates, in the manner prescribed in the said sub-rule and,

(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’ exceeds the
aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such excess shall
be added to the output tax liability of the registered person in the month not later than the month of
September following the end of the financial year to which such credit relates and the said person shall
be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50
for the period starting from first day of April of the succeeding financial year till the date of payment;
or

(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’
exceeds the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’, such excess amount
shall be claimed as credit by the registered person in his return for a month not later than the month of
September following the end of the financial year to which such credit relates.

8. Manner of determination of input tax credit in respect of capital goods and reversal thereof in
certain cases

(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital
goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the
purposes of business and partly for other purposes, or partly used for effecting taxable supplies
including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes
of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for
non-business purposes or used or intended to be used exclusively for effecting exempt supplies
shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for
effecting supplies other than exempted supplies but including zero-rated supplies shall be
indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b),
denoted as ‘A’, shall be credited to the electronic credit ledger and the useful life of such goods
shall be taken as five years from the date of invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered
under this clause, the value of ‘A’ shall be arrived at by reducing the input tax at the rate of five
percentage points for every quarter or part thereof and the amount ‘A’ shall be credited to the
electronic credit ledger;
Explanation: An item of capital goods declared under clause (a) on its receipt shall not attract
the provisions of sub-section (4) of section 18 if it is subsequently covered under this clause.
(d) the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under clause (c),
to be denoted as ‘Tc’, shall be the common credit in respect of capital goods for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently covered
under clause (c), the value of ‘A’ arrived at by reducing the input tax at the rate of five percentage
points for every quarter or part thereof shall be added to the aggregate value ‘Tc’;
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 39 of 47
(e) the amount of input tax credit attributable to a tax period on common capital goods during
their useful life, be denoted as ‘Tm’ and calculated as:-
Tm= Tc÷60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods
whose useful life remains during the tax period, be denoted as ‘Tr’ and shall be the
aggregate of ‘Tm’ for all such capital goods.
(g) the amount of common credit attributable towards exempted supplies, be denoted as ‘Te’,
and calculated as:
Te= (E÷ F) x Tr
where,

‘E’ is the aggregate value of exempt supplies, made, during the tax period, and

‘F’ is the total turnover of the registered person during the tax period:

Provided that where the registered person does not have any turnover during the said tax period or the
aforesaid information is not available, the value of ‘E/F’ shall be calculated by taking values of ‘E’ and
‘F’ of the last tax period for which details of such turnover are available, previous to the month during
which the said value of ‘E/F’ is to calculated;

(h) the amount Te along with applicable interest shall, during every tax period of the useful life of the
concerned capital goods, be added to the output tax liability of the person making such claim of credit.

(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and
integrated tax.

9. Manner of reversal of credit under special circumstances

(1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and
finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4)
of section 18 or sub-section (5) of section 29, be determined in the following manner namely,-
(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock,
the input tax credit shall be calculated proportionately on the basis of corresponding invoices
on which credit had been availed by the registered taxable person on such input;

(b) for capital goods held in stock the input tax credit involved in the remaining useful life in
months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= Ç
Input tax credit attributable to remaining useful life= C multiplied by 5/60

(2) The amount, as prescribed in sub-rule (1) shall be determined separately for input tax credit of
integrated tax and central tax.

(3) Where the tax invoices related to the inputs held in stock are not available, the registered person
shall estimate the amount under sub-rule (1) based on the prevailing market price of goods on the
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 40 of 47
effective date of occurrence of any of the events specified in sub-section (4) of section 18 or, as the case
may be, sub-section (5) of section 29.

(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered
person and the details of the amount shall be furnished in FORM GST ITC-03, where such amount
relates to any event specified in sub-section (4) of section 18 and in FORM GSTR-10, where such
amount relates to cancellation of registration.

(5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered
accountant or cost accountant.

(6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital
goods shall be determined in the same manner as prescribed in clause (b) of sub-rule (1) and the amount
shall be determined separately for input tax credit of IGST and CGST. Where the amount so determined
is more than the tax determined on the transaction value of the capital goods, the amount determined
shall form part of the output tax liability and the same shall be furnished in FORM GSTR1.

10: Conditions and restrictions in respect of inputs and capital goods sent to the job worker

(1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover
of a challan issued by the principal, including where such goods are sent directly to a job-worker.

(2) The challan issued by the principal to the job worker shall contain the details specified in rule
Invoice.8:
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker
during a tax period shall be included in FORM GSTR-1 furnished for that period.

(4) Where the inputs or capital goods are not returned to the principal within the time stipulated in
section 143, the challan issued under sub-rule (1) shall be deemed to be an invoice for the purposes of
the Act.

Explanation.- For the purposes of this Chapter,-
(1) “capital goods” shall include “plant and machinery” as defined in the Explanation to section 17;
(2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17:-
(a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp
duty; and
(b) the value of security shall be taken as one per cent. of the sale value of such security.

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 41 of 47
DETERMINATION OF VALUE OF SUPPLY
1. Value of supply of goods or services where the consideration is not wholly in money
Where the supply of goods or services is for a consideration not wholly in money, the value of the
supply shall,
(a) be the open market value of such supply;
(b) if open market value is not available, be the sum total of consideration in money and
any such further amount in money as is equivalent to the consideration not in money if
such amount is known at the time of supply;
(c) if the value of supply is not determinable under clause (a) or clause (b), be the value
of supply of goods or services or both of like kind and quality;
(d) if value is not determinable under clause (a) or clause (b) or clause (c), be the sum total
of consideration in money and such further amount in money that is equivalent to
consideration not in money as determined by application of rule 4 or rule 5 in that order.
Illustration:
(1) Where a new phone is supplied for Rs.20000 along with the exchange of an old phone and if
the price of the new phone without exchange is Rs.24000, the open market value of the new phone is Rs
24000.
(2) Where a laptop is supplied for Rs.40000 along with a barter of printer that is manufactured by
the recipient and the value of the printer known at the time of supply is Rs.4000 but the open market
value of the laptop is not known, the value of the supply of laptop is Rs.44000.

2. Value of supply of goods or services or both between distinct or related persons, other than
through an agent
The value of the supply of goods or services or both between distinct persons as specified in sub-section
(4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is
made through an agent, shall,-
(a) be the open market value of such supply;
(b) if open market value is not available, be the value of supply of goods or services of like
kind and quality;
(c) if value is not determinable under clause (a) or (b), be the value as determined by
application of rule 4 or rule 5, in that order:

Provided that where goods are intended for further supply as such by the recipient, the value shall, at
the option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply
of goods of like kind and quality by the recipient to his customer not being a related person:
Provided further that where the recipient is eligible for full input tax credit, the value declared in the
invoice shall be deemed to be the open market value of goods or services:

3. Value of supply of goods made or received through an agent
The value of supply of goods between the principal and his agent shall,-
(a) be the open market value of the goods being supplied, or at the option of the supplier,
be ninety percent of the price charged for the supply of goods of like kind and quality
by the recipient to his customer not being a related person, where the goods are intended
for further supply by the said recipient;
Illustration: Where a principal supplies groundnut to his agent and the agent is supplying groundnuts
of like kind and quality in subsequent supplies at a price of Rs.5000 per quintal on the day of supply.
Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 42 of 47
price of Rs.4550 per quintal. The value of the supply made by the principal shall be Rs.4550 per quintal
or where he exercises the option the value shall be 90% of the Rs.5000 i.e. is Rs.4500 per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be
determined by application of rule 4 or rule 5 in that order.
4. Value of supply of goods or services or both based on cost
Where the value of a supply of goods or services or both is not determinable by any of the
preceding rules, the value shall be one hundred and ten percent of the cost of production or manufacture
or cost of acquisition of such goods or cost of provision of such services.

5. Residual method for determination of value of supply of goods or services or both
Where the value of supply of goods or services or both cannot be determined under rules 1 to
4, the same shall be determined using reasonable means consistent with the principles and general
provisions of section 15 and these rules:
Provided that in case of supply of services, the supplier may opt for this rule, disregarding rule 4.
6. Determination of value in respect of certain supplies
(1) Notwithstanding anything contained in these rules, the value in respect of supplies specified below
shall, at the option of the supplier, be determined in the manner provided hereinafter.
(2) The value of supply of services in relation to purchase or sale of foreign currency, including money
changing, shall be determined by the supplier of service in the following manner:-
(a) For a currency, when exchanged from, or to, Indian Rupees (INR), the value shall be equal to the
difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India (RBI)
reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the RBI reference rate for a currency is not available, the value shall be 1%
of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupee, the value shall
be equal to 1% of the lesser of the two amounts the person changing the money would have received
by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by
RBI.
Provided also that a person supplying the services may exercise option to ascertain value in terms of
clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that
financial year.
(b) At the option of supplier of services, the value in relation to supply of foreign currency, including
money changing, shall be deemed to be
(i) one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees,
subject to a minimum amount of two hundred and fifty rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for
an amount exceeding one lakh rupees and up to ten lakh rupees; and
(iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of
currency exchanged for an amount exceeding ten lakh rupees, subject to maximum amount
of sixty thousand rupees.
(3) The value of supply of services in relation to booking of tickets for travel by air provided by an air
travel agent, shall be deemed to be an amount calculated at the rate of five percent. of the basic fare in
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 43 of 47
the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international
bookings of passage for travel by air.
Explanation - For the purposes of this sub-rule, the expression “basic fare” means that part of the air
fare on which commission is normally paid to the air travel agent by the airline.
(4) The value of supply of services in relation to life insurance business shall be:
(a) the gross premium charged from a policy holder reduced by the amount allocated for investment,
or savings on behalf of the policy holder, if such amount is intimated to the policy holder at the time of
supply of service;
(b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged
from the policy holder; or
(c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first
year and twelve and a half per cent. of the premium charged from policy holder in subsequent years:
Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy
holder is only towards the risk cover in life insurance.

(5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods
i.e. used goods as such or after such minor processing which does not change the nature of the goods
and where no input tax credit has been availed on purchase of such goods the value of supply shall be
the difference between the selling price and purchase price and where the value of such supply is
negative it shall be ignored:
Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered,
for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by
the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the
date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is
redeemable against a supply of goods or services or both shall be equal to the money value of the goods
or services or both redeemable against such token, voucher, coupon, or stamp.
(7)The value of taxable services provided by such class of service providers as may be notified by the
Government on the recommendations of the Council as referred to in paragraph 2 of Schedule I between
distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be
NIL.
7. Value of supply of services in case of pure agent
Notwithstanding anything contained in these rules, the expenditure or costs incurred by a supplier as a
pure agent of the recipient of supply shall be excluded from the value of supply, if all the following
conditions are satisfied, namely:-
(i) the supplier acts as a pure agent of the recipient of the supply, when he makes payment to the
third party on authorization by such recipient;
(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately
indicated in the invoice issued by the pure agent to the recipient of service; and
(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of
supply are in addition to the services he supplies on his own account.
Explanation . - For the purposes of this rule, “pure agent” means a person who -
(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur
expenditure or costs in the course of supply of goods or services or both;
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 44 of 47
(b) neither intends to hold nor holds any title to the goods or services or both so procured or
supplied as pure agent of the recipient of supply;
(c) does not use for his own interest such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the
amount received for supply he provides on his own account .
Illustration. Corporate services firm A is engaged to handle the legal work pertaining to the
incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and
approval fee for the name of the company paid to Registrar of the Companies. The fees charged by the
Registrar of the companies registration and approval of the name are compulsorily levied on B. A is
merely acting as a pure agent in the payment of those fees. Therefore, A’s recovery of such expenses is
a disbursement and not part of the value of supply made by A to B.

8. Rate of exchange of currency, other than Indian rupees, for determination of value
The rate of exchange for determination of value of taxable goods or services or both shall be the
applicable reference rate for that currency as determined by the Reserve Bank of India on the date of
time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of the
Act.

9. Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax,
Union territory tax, the tax amount shall be determined in the following manner,

Tax amount= Value inclusive of taxes X tax rate in % of IGST or as the case may be CGST, SGST or UTGST
(100+ sum of tax rates, as applicable, in %)

Explanation.- For the purposes of this Chapter,-
(a) “open market value” of a supply of goods or services or both means the full value in money,
excluding the integrated tax, central tax, State tax, Union territory tax and the cess payable by a
person in a transaction, where the supplier and the recipient of the supply are not related and price
is the sole consideration, to obtain such supply at the same time when the supply being valued is
made.
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods
or services or both made under similar circumstances that, in respect of the characteristics, quality,
quantity, functional components, materials, and reputation of the goods or services or both first
mentioned, is the same as, or closely or substantially resembles, that supply of goods or services
or both.

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 45 of 47
COMPOSITION RULES
1. Intimation for composition levy
(1) Any person who has been granted registration on a provisional basis under sub-rule (1) of rule
Registration.16 and who opts to pay tax under section 10, shall electronically file an intimation in
FORM GST CMP-01, duly signed or verified through electronic verification code (EVC), on the
Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to
the appointed day, but not later than thirty days after the said day, or such further period as may be
extended by the Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the
registered person shall not collect any tax from the appointed day but shall issue bill of supply for
supplies made after the said day.

(2) Any person who applies for registration under rule Registration.1 may give an option to pay tax
under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay
tax under the said section.

(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in
FORM GST CMP-02, duly signed or verified through EVC, on the Common Portal, either directly or
through a Facilitation Centre notified by the Commissioner prior to the commencement of the financial
year for which the option to pay tax under the aforesaid section is exercised and shall furnish the
statement in FORM GST ITC-3 in accordance with the provisions of sub-rule (4) of rule ITC.9 within
sixty days from the commencement of the relevant financial year,

(4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the
details of stock, including the inward supply of goods received from unregistered persons, held by him
on the day preceding the date from which he opts to pay tax under the said section, electronically, in
FORM GST CMP-03, on the Common Portal, either directly or through a Facilitation Centre notified
by the Commissioner, within sixty days of the date from which the option for composition levy is
exercised or within such further period as may be extended by the Commissioner in this behalf.
(5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in any State or
Union territory shall be deemed to be an intimation in respect of all other places of business registered
on the same PAN.

2. Effective date for composition levy

(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year,
where the intimation is filed under sub-rule (3) of rule 1 and the appointed day where intimation is filed
under sub-rule (1) of the said rule.

(2) The intimation under sub-rule (2) of rule 1 shall be considered only after grant of registration to the
applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-
rule (2) or (3) of rule Registration.3.

Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 46 of 47
3. Conditions and restrictions for composition levy
(1) The person exercising the option to pay tax under section 10 shall comply with the following
conditions:
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the course of
inter-State trade or commerce or imported from a place outside India or received from his branch
situated outside the State or from his agent or principal outside the State, where the option is exercised
under sub-rule (1) of rule 1;
(c) the goods held in stock by him have not been purchased from an unregistered supplier and
where purchased, he pays the tax under sub-section (4) of section 9;
(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods
or services or both;
(e) he was not engaged in the manufacture of goods as notified under clause (e) of sub-section (2)
of section 10, during the preceding financial year;
(f) he shall mention the words “composition taxable person, not eligible to collect tax on supplies”
at the top of the bill of supply issued by him; and
(g) he shall mention the words “composition taxable person” on every notice or signboard
displayed at a prominent place at his principal place of business and at every additional place or places
of business.

(2) The registered person paying tax under section 10 may not file a fresh intimation every year and he
may continue to pay tax under the said section subject to the provisions of the Act and these rules.

4. Validity of composition levy
(1) The option exercised by a registered person to pay tax under section 10 shall remain valid so
long as he satisfies all the conditions mentioned in the said section and these rules.

(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section
9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or these rules and shall
issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for
withdrawal from the scheme in FORM GST CMP-04 within seven days of occurrence of such event.

(3) The registered person who intends to withdraw from the composition scheme shall, before the date
of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through EVC,
electronically on the Common Portal.

(4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax
under section 10 or has contravened the provisions of the Act or these rules, he may issue a notice to
such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as
to why option to pay tax under section 10 should not be denied.

(5) Upon receipt of reply to the show cause notice issued under sub-rule (4) from the registered person
in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within thirty
days of receipt of such reply, either accepting the reply, or denying the option to pay tax under section
10 from the date of option or from the date of the event concerning such contravention, as the case may
be.
Detailed Agenda Notes 2A - Agenda for 14th GSTCM
Page 47 of 47
(6) Every person who has furnished an intimation under sub-rule (2) or filed an application for
withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been
passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the Common Portal,
either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM
GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished
goods held in stock by him on the date on which the option is withdrawn or denied, within 30 days,
from the date from which the option is withdrawn or from the date of order passed in FORM GST
CMP-07, as the case may be.
(7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay
tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or
Union territory, shall be deemed to be an intimation in respect of all other places of business registered
on the same PAN.

5. Rate of tax of the composition levy

The category of registered persons, eligible for composition levy under section 10 and these rules,
specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column
(3) of the said Table:
Sl No. Category of registered persons Rate of tax
(1) (2) (3)
1 Manufacturers, other than manufacturers of such goods
as may be notified by the Government
one per cent.
2 Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II
two and a half per cent.
3 Any other supplier eligible for composition levy under
section 10 and these rules
half per cent.

Detailed Agenda Notes 2A - Agenda for 14th GSTCM

Page 1 of 134
Confidential

Agenda for
14th GST Council Meeting
Volume – 2B
(GST Forms)

18-19 May 2017

Sher-i-Kashmir International Conference Centre
Srinagar, Jammu & Kashmir
Detailed Agenda Notes 2B - Agenda for 14th GSTCM

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 3 of 134
F.No. 75/14th Meeting/GST Council/2017
Government of India
Ministry of Finance
Department of Revenue
Room No.275, North Block, New Delhi
Dated: 3 May 2017

Notice for the 14th Meeting of the GST Council scheduled on 18-19 May 2017
The undersigned is directed to refer to the subject cited above and to say that the 14th Meeting of the
GST Council will be held on 18-19 May 2017 at Sher-i-Kashmir International Convention Centre
(SKICC), Srinagar. The schedule of the meeting is as follows:
• Thursday, 18 May 2017 : 1030 hours onwards
• Friday, 19 May 2017 : 1030 hours onwards
2. Agenda items for the 14th Council meeting will be circulated shortly.
3. In addition, an officers’ meeting will be held on Wednesday, 17 May 2017 from 1600 hours
onwards at the same venue, i.e. Sher-i-Kashmir International Convention Centre (SKICC).
4. Keeping in view the constraints of rooms in the hotel, it is requested that participation from each
State may be limited to 2 officers in addition to the Hon’ble Member of the GST Council. It may also
be noted that in case there is shortage of accommodation, some officers may have to share rooms.
5. Please convey the invitation to the Hon’ble Members of the GST Council to attend the meeting.
- Sd -
(Dr. Hasmukh Adhia)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the request
to brief Hon’ble Minister about the above said meeting.
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments with the request to intimate the Minister in charge of
Finance/Taxation or any other Minister nominated by the State Government as a Member of the GST
Council about the above said meeting.
4. The Chief Secretaries of Delhi and Puducherry with the request to intimate the Minister in charge of
Finance/Taxation or any other Minister nominated by the State Government as a Member of the GST
Council about the above said meeting.
5. Chairperson, CBEC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
6. Chairman, GST Network
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 4 of 134
Agenda items for the 14th Meeting of the GST Council on 18-19 May 2017
1. Confirmation of the Minutes of the 13th GST Council Meeting held on 31 March 2017
2. Rate of interest for delayed payment of tax by the taxpayer and delayed refund by the Government
to the taxpayer
3. Finalization of the rate of tax to be collected at source under Section 52 of the CGST Act, 2017 and
Section 20 of the IGST Act, 2017
4. Notification of the Common Goods and Services Electronic Portal for facilitating various taxpayer
operations under Section 146 of the CGST Act, 2017
5. Constitution of Project Management Team, Standing Committees and Sectoral Working Groups for
smooth roll-out of GST
6. Nomination of Additional Secretary, GST Council to the Board of GSTN
7. Approval of mechanism to split the MDR (Merchant Discount Rate) charges between the Centre and
the States
8. Approval of amendments to the following Draft GST Rules and related Forms:
i. Registration
ii. Return
iii. Payment
iv. Refund
v. Invoice, Debit/Credit Note
vi. Input Tax Credit
vii. Valuation
viii. Transitional Provisions
ix. Composition
9. Approval of the Fitment of goods and services into the various rate slabs
10. Any other agenda item with the permission of the Chairperson
11. Date of the next meeting of the GST Council

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 5 of 134
TABLE OF CONTENTS
Agenda
No.
Topic Page No.
8(i) Registration Forms 6
8(ii) Payment Forms 75
8(iii) Refund Forms 87
8(iv) Input Tax Credit Forms 110
8(v) Composition Forms 125

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 6 of 134

Discussion on Agenda Items
Agenda Item 8: Approval of amendments to the following Draft GST Rules and Forms
REGISTRATION

GOODS AND SERVICE TAX RULES, 2017

REGISTRATION FORMS

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 7 of 134

LIST OF REGISTRATION FORMS

Sr. No Form
Number
Description
1. GST REG-01 Application for Registration (Other than a non-resident taxable person, a person
supplying online information and data base access or retrieval services from a
place outside India to a non-taxable online recipient referred to in section 14 of
the Integrated Goods and Services Tax Act, a person required to deduct tax at
source under section 51 and a person required to collect tax at source under
section 52))
2. GST REG-02 Acknowledgement
3. GST REG-03 Notice for Seeking Additional Information / Clarification / Documents
relating to Application for <<Registration/Amendment/Cancellation >>
4. GST REG-04 Clarification/additional information/document for <Registration/
Amendment / Cancellation>
5. GST REG-05 Order of Rejection of Application for <Registration / Amendment / Cancellation
6. GST REG-06 Registration Certificate
7. GST REG-07 Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector
at source (u/s 52)
8. GST REG -08 Order of Cancellation of Registration as Tax Deductor at source or Tax Collector
at source
9. GST REG-09 Application for Registration of Non Resident Taxable Person
10 GST REG 10 Application for registration of person supplying online information and data
base access or retrieval services from a place outside India to a person in India,
other than a registered person
11. GST REG-11 Application for extension of registration period by casual / non-resident taxable
person
12. GST REG-12 Order of Grant of Temporary Registration/ Suo Moto Registration
13. GST REG-13 Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/
Embassies /others
14. GST REG-14 Application for Amendment in Registration Particulars (For all types of
registered persons)
15. GST REG-15 Order of Amendment
16. GST REG-16 Application for Cancellation of Registration
17. GST REG-17 Show Cause Notice for Cancellation of Registration
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 8 of 134
Sr. No Form
Number
Description
18. GST REG-18 Reply to the Show Cause Notice issued for Cancellation
19. GST REG-19 Order for Cancellation of Registration
20. GST REG-20 Order for dropping the proceedings for cancellation of registration
21. GST REG-21 Application for Revocation of Cancellation of Registration

22.

GST REG-22

Order for revocation of cancellation of registration
23. GST REG-23 Show Cause Notice for rejection of application for revocation of cancellation of
registration
24. GST REG-24 Reply to the notice for rejection of application for revocation of cancellation of
registration
25 GST REG-25 Certificate of Provisional Registration
26 GST REG-26 Application for Enrolment of Existing Taxpayer
27 GST REG-27 Show Cause Notice for cancellation of provisional registration

28 GST REG-28 Order of cancellation of provisional registration
29 GST REG-29 Application for cancellation of provisional registration

30 GST REG-30 Form for Field Visit Report

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 9 of 134

Form GST REG-01
[See Rule -------]
Application for Registration
(Other than a non-resident taxable person, a person supplying online information and data base access
or retrieval services from a place outside India to a non-taxable online recipient referred to in section
14 of the Integrated Goods and Services Tax Act, a person required to deduct tax at source under section
51 and a person required to collect tax at source under section 52)
Part –A
State /UT – District -
(i) Legal Name of the Business
(As mentioned in PAN)

(ii) PAN
(Enter PAN of the Business; PAN of Individual in case of Proprietorship concern)

(iii) Email Address
(iv) Mobile Number
Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.
Authorized signatory filing the application shall provide his mobile number and email address.
Part –B
1. Trade Name, if any
2. Constitution of Business (Please Select the Appropriate)
(i) Proprietorship (ii) Partnership
(iii) Hindu Undivided Family (iv) Private Limited Company
(v) Public Limited Company (vi) Society/Club/Trust/Association of Persons
(vii) Government Department (viii) Public Sector Undertaking
(ix) Unlimited Company (x) Limited Liability Partnership
(xi) Local Authority (xii) Statutory Body
(xiii) Foreign Limited Liability
Partnership
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
3. Name of the State ⏏ District ⏏
4. Jurisdiction State Centre
Sector, Circle, Ward, Unit, etc.
others (specify)

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 10 of 134
5. Option for Composition Yes No
6. Composition Declaration
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in
the Act or Rules for opting to pay tax under the composition scheme.

6.1 Category of Registered Person < tick in check box>
(i) Manufacturers, other than manufacturers of such goods as may be notified by the
Government for which option is not available

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.
7. Date of commencement of business DD/MM/YYYY
8. Date on which liability to register arises DD/MM/YYYY
9. Are you applying for registration as a casual taxable
person?
Yes No
10. If selected ‘Yes’ in Sr. No. 9, period for which
registration is required
From
DD/MM/YYYY
To
DD/MM/YYYY
11. If selected ‘Yes’ in Sr. No. 9, estimated supplies and estimated net tax liability during the period of
registration
Sr. No. Type of Tax Turnover (Rs.) Net Tax Liability (Rs.)
(i) IGST
(ii) CGST
(iii) SGST
(iv) UTGST
(v) Cess
Total
Payment Details
CIN Date Amount
12. Are you applying for registration as a SEZ Unit? Yes No

(i) Select name of SEZ
(ii) Approval order number and date of order
(iii) Designation of approving authority

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 11 of 134
13. Are you applying for registration as a SEZ Developer? Yes No
(i) Select name of SEZ Developer
(ii) Approval order number and date of order
(iii) Designation of approving authority
14. Reason to obtain registration:
(i) Crossing the threshold (viii) Merger /amalgamation of two or more
registered persons
(ii) Inter-State supply (ix) Input Service Distributor
(iii) Liability to pay tax as recipient of goods or
services u/s 9(3) or 9(4)
(x) Person liable to pay tax u/s 9(5)
(iv) Transfer of business which includes change
in the ownership of business
(if transferee is not a registered entity)
(xi) Taxable person supplying through e-Commerce
portal
(v) Death of the proprietor
(if the successor is not a registered entity)
(xii) Voluntary Basis
(vi) De-merger (xiii) Persons supplying goods and/or services on
behalf of other taxable person(s)
(vii) Change in constitution of business (xiv) Others (Not covered above) – Specify
15. Indicate existing registrations wherever applicable

Registration number under Value Added Tax (TIN)
Central Sales Tax Registration Number
Entry Tax Registration Number
Entertainment Tax Registration Number
Hotel and Luxury Tax Registration Number
Central Excise Registration Number
Service Tax Registration Number
Corporate Identify Number/Foreign Company Registration
Number

Limited Liability Partnership Identification Number/Foreign
Limited Liability Partnership Identification Number

Importer/Exporter Code Number
Registration number under Medicinal and Toilet
Preparations (Excise Duties) Act

Registration number under Shops and Establishment Act
Temporary ID, if any
Others (Please specify)
16. (a) Address of Principal Place of Business
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 12 of 134
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
Taluka/Block
State PIN Code
Latitude Longitude
(b) Contact Information
Office Email Address Office Telephone number STD
Mobile Number Office Fax Number STD
(c) Nature of premises
Own Leased Rented Consent Shared Others (specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory / Manufacturing Wholesale Business Retail Business
Warehouse/Depot Bonded Warehouse Supplier of services
Office/Sale Office Leasing Business Recipient of goods or services
EOU/ STP/ EHTP Works Contract Export
Import Others (Specify)
17. Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting
business
(Upto 10 Bank Accounts to be reported)

12.
Details of Bank Account 1
Account Number
Type of Account IFSC
Bank Name
Branch Address To be auto-populated (Edit mode)
13. Note – Add more accounts ------
14.
19.
18. Details of the Goods supplied by the Business
Please specify top 5 Goods
Sr.
No.
Description of Goods HSN Code (Four digit)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 13 of 134
(i)
(ii)
…
(v)
19. Details of Services supplied by the Business.
Please specify top 5 Services
Sr. No. Description of Services Service Accounting Code
(i)
(ii) .
…
(v)
20. Details of Additional Place(s) of Business
Number of additional places

Premises 1
(a) Details of Additional Place of Business
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
Block/Taluka
State PIN Code
Latitude Longitude
(b) Contact Information
Office Email Address Office Telephone number STD
Mobile Number Office Fax Number STD
(c) Nature of premises
Own Leased Rented Consent Shared Others
(specify)
(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable)
Factory / Manufacturing Wholesale Business Retail Business
Warehouse/Depot Bonded Warehouse Supplier of services
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 14 of 134
Office/Sale Office Leasing Business Recipient of goods or
services

EOU/ STP/ EHTP Works Contract Export
Import Others (specify)
21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.

22. Details of Authorized Signatory
Checkbox for Primary Authorized Signatory
Details of Signatory No. 1
Particulars First Name Middle Name Last Name
Name
Particulars First Name Middle Name Last Name
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender <Male, Female,
Other>
Mobile Number Email address
Telephone No. with STD
Designation /Status Director Identification Number (if
any)

PAN Aadhaar Number
Are you a citizen of India? Yes / No Passport No. (in case of
foreigners)

Residential Address
Building No/Flat No Floor No
Name of the
Premises/Building
Road/Street
City/Town/Locality/Village District
Block/Taluka
State PIN Code
Country (in case of foreigner
only)
ZIP code
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 15 of 134
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender <Male, Female, Other>
Mobile Number Email address
Telephone No. with
STD

Designation /Status Director Identification
Number (if any)

PAN Aadhaar Number
Are you a citizen of
India?
Yes / No Passport No. (in case of
foreigners)

Residential Address in India
Building No/Flat No Floor No
Name of the
Premises/Building
Road/Street
Block/Taluka
City/Town/Locality/Village District
State PIN Code

23. Details of Authorized Representative

Enrolment ID, if available
Provide following details, if enrolment ID is not available
PAN
Aadhaar, if PAN is not
available

First Name Middle Name Last Name
Name of Person
Designation / Status
Mobile Number
Email address
Telephone No. with STD FAX No. with STD
24. State Specific Information
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 16 of 134
Profession Tax Enrolment Code (EC) No.
Profession Tax Registration Certificate (RC) No.
State Excise License No. and the name of the person in whose name Excise License
is held
a. Field 1
b. Field 2
c. ….
d. …..
e. Field n

25. Document Upload
A customized list of documents required to be uploaded (refer Rule …. /) as per the field values in the
form.
26. Consent
I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the
form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the
purpose of authentication. “Goods and Services Tax Network” has informed me that identity
information would only be used for validating identity of the Aadhaar holder and will be shared with
Central Identities Data Repository only for the purpose of authentication.
27. Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom

Signature

Place: Name of Authorized Signatory ….……………………
Date: Designation/Status……………………………………

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 17 of 134
List of documents to be uploaded:-
1. Photographs (wherever specified in the Application Form)
(a) Proprietary Concern – Proprietor
(b) Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal
details of all partners are to be submitted but photos of only ten partners including
that of Managing Partner are to be submitted)
(c) HUF – Karta
(d) Company – Managing Director or the Authorised Person
(e) Trust – Managing Trustee
(f) Association of Persons or Body of Individuals –Members of Managing
Committee (personal details of all members are to be submitted but photos of only
ten members including that of Chairman are to be submitted)
(g) Local Authority – CEO or his equivalent
(h) Statutory Body – CEO or his equivalent
(i) Others – Person in Charge
2. Constitution of Business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government
Department, Association of Persons or Body of Individuals, Local Authority,
Statutory Body and Others etc.
3. Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax
Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the
ownership of the premises of the Lessor like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) & (b) above –
A copy of the Consent Letter with any document in support of the ownership of the
premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For
shared properties also, the same documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an
affidavit to that effect along with any document in support of the possession of the
premises like copy of Electricity Bill.
(e) If the principal place of business is located in an SEZ or the applicant is an SEZ
developer, necessary documents/certificates issued by Government of India are
required to be uploaded.
4 Bank Account Related Proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank
Statement or Scanned copy of a cancelled cheque containing name of the Proprietor
or Business entity, Bank Account No., MICR, IFSC and Branch details including
code.
5 Authorization Form:-
For each Authorised Signatory mentioned in the application form, Authorization or
copy of Resolution of the Managing Committee or Board of Directors to be filed in
the following format:
Declaration for Authorised Signatory (Separate for each signatory) (Details of
Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 18 of 134
I/We --- (name) being (Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.)
of …… (name of registered person)
hereby solemnly affirm and declare that <<name of the authorized signatory,
(status/designation)>> is hereby authorized, vide resolution no… dated….. (copy
submitted herewith), to act as an authorized signatory for the business << GSTIN -
Name of the Business>> for which application for registration is being filed under
the Act. All his actions in relation to this business will be binding on me/ us.

Signature of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)

Acceptance as an authorized signatory
I <<(Name of the authorized signatory>> hereby solemnly accord my acceptance
to act as authorized signatory for the above referred business and all my acts shall
be binding on the business.
Signature of Authorised Signatory
Place: (Name)
Date:
Designation/Status:

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 19 of 134
Instructions for submission of Application for Registration.
1. Enter name of person as recorded on PAN of the Business. In case of Proprietorship concern, enter
name of proprietor against Legal Name and mention PAN of the proprietor. PAN shall be verified with
Income Tax database.
2. Provide E-mail Id and Mobile Number of authorized signatory for verification and future
communication which will be verified through One Time Passwords to be sent separately, before filling
up Part-B of the application.
3. Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.
4. The following persons can digitally sign the application for new registration:-
Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
Partnership Managing / Authorized Partners
Hindu Undivided Family Karta
Private Limited Company Managing / Whole-time Directors
Public Limited Company Managing / Whole-time Directors
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Public Sector Undertaking Managing / Whole-time Director
Unlimited Company Managing/ Whole-time Director
Limited Liability Partnership Designated Partners
Local Authority Chief Executive Officer (CEO) or Equivalent
Statutory Body Chief Executive Officer (CEO) or Equivalent
Foreign Company Authorized Person in India
Foreign Limited Liability Partnership Authorized Person in India
Others (specify) Person In charge
5. Information in respect of authorized representative is optional. Please select your authorized
representative from the list available on the Common Portal if the authorized representative is enrolled,
otherwise provide details of such person.

6. State specific information are relevant for the concerned State only.

7. Application filed by undermentioned persons shall be signed digitally:-
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 20 of 134
Sr. No Type of Applicant Type of Signature required
1. Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability
Partnership
Digital Signature Certificate (DSC)-
Class-2 and above.
2. Other than above Digital Signature Certificate class 2
and above
e-Signature
or
any other mode as may be notified
8. All information related to PAN, Aadhaar, DIN, CIN shall be validated online by the system and
Acknowledgment Receipt Number will be generated after successful validation of all the filled up
information.
9. Status of the application filed online can be tracked on the Common Portal by entering Application
Reference Number (ARN) indicated on the Acknowledgment.
10. No fee is payable for filing application for registration.
11. Authorised signatory shall not be a minor.
12. Any person having multiple business verticals within a State, requiring a separate registration for
any of its business verticals shall need to apply separately in respect of each of the vertical.
13. After approval of application, registration certificate shall be made available on the Common
Portal.
14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary
details in PART –A of the application which can be used for filling up details in PART-B of the
application. TRN will be available on the Common Portal for a period of 15 days.
15. Any person who applies for registration under rule Registration.1 may give an option to pay tax
under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay
tax under the said section.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 21 of 134
Form GST REG-02
[See Rule ---]
Acknowledgment

Application Reference Number (ARN) -
You have filed the application successfully and the particulars of the application are given as under:
Date of filing :
Time of filing :
GSTIN, if available :
Legal Name :
Trade Name (if applicable):
Form No. :
Form Description :
Center Jurisdiction :
State Jurisdiction :
Filed by :
Temporary reference number (TRN), if any:
Payment details* : CIN
: Date
: Amount
It is a system generated acknowledgement and does not require any signature.
* Applicable only in case of Casual taxable person and Non Resident taxable person

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 22 of 134
Form GST REG-03
[See Rule -------]

Reference Number: Date–

To
Name of the Applicant:
Address:
GSTIN (if available):
Application Reference No. (ARN): Date:

Notice for Seeking Additional Information / Clarification / Documents
relating to Application for <<Registration/Amendment/Cancellation >>

This is with reference to your <<registration/amendment/cancellation>> application filed vide ARN < > Dated –
DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following
reasons:
1.
2.
3.
…
You are directed to submit your reply by ……….. (DD/MM/YYYY)
*You are hereby directed to appear before the undersigned on ……… (DD/MM/YYYY) at ……. (HH:MM)

If no response is received by the stipulated date, your application is liable for rejection. Please note that
no further notice / reminder will be issued in this matter

Signature
Name of the Proper Officer:
Designation:
Jurisdiction:

* Not applicable for New Registration Application

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 23 of 134
Form GST REG-04
[See Rule -------]

Clarification/additional information/document
for <<Registration/Amendment/Cancellation>>
1. Notice details Reference No. Date
2. Application details Reference No Date
3. GSTIN, if applicable
4. Name of Business
(Legal)

5. Trade name, if any
6. Address
7. Whether any modification in the application for registration or fields is required.- Yes
No
(Tick one)
8. Additional Information
9. List of Documents
uploaded

10. Verification
I __________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.

Signature of Authorized Signatory
Name
Designation/Status:
Place:
Date:

Note:-

1. For new registration, original registration application will be available in editable mode if option ‘Yes’ is
selected in item 7.
2.For amendment of registration particulars, the fields intended to be amended will be available in editable mode
if option ‘Yes’ is selected in item 7.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 24 of 134
Form GST REG-05
[See Rule -------------]

Reference Number: Date–

To
Name of the Applicant
Address -
GSTIN (if available)

Order of Rejection of Application for <Registration / Amendment / Cancellation/
>
This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the same
has not been found to be satisfactory for the following reasons:

1.
2.
3.
…Therefore, your application is rejected in accordance with the provisions of the Act.
Or
You have not replied to the notice issued vide reference no. …….. dated ………. within the time specified therein.
Therefore, your application is hereby rejected in accordance with the provisions of the Act.

Signature
Name
Designation
Jurisdiction

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 25 of 134

Government of India
and
Government of <State>/<Union territory>
Form GST REG-06
[See Rule --- of Central Goods and Services Tax Rules, 2017 and – of <Name of State>/<Name of Union
territory> Goods and Services Tax Rules, 2017]

Registration Certificate
Registration Number: <GSTIN/Unique ID Number (UIN) >
1. Legal Name
2. Trade Name, if any
3. Constitution of Business
4. Address of Principal Place
of Business

5. Date of Liability DD/MM/ YYYY
6. Period of Validity
(Applicable only in case of
Non-Resident taxable person
or Casual taxable person)
From DD/MM/YYYY To DD/MM/YYYY
7. Type of Registration
8. Particulars of Approving Authority
Centre State

Signature
Name
Designation
Office
9. Date of issue of Certificate
Note: The registration certificate is required to be prominently displayed at all places of business in the State.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 26 of 134
Annexure A
Details of Additional Places of Business
GSTIN
Legal Name
Trade Name, if any
Total Number of Additional Places of Business in the State
Sr. No. Address
1
2
3
…

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 27 of 134
Annexure B

GSTIN
Legal Name
Trade Name, if any
Details of <Proprietor / Partners / Karta / Managing Director and whole-time Directors / Members of the
Managing Committee of Association of Persons / Board of Trustees etc.>

1.
Photo
Name
Designation/Status
Resident of State

2.
Photo
Name
Designation/Status
Resident of State

3.
Photo
Name
Designation/Status
Resident of State

4.
Photo
Name
Designation/Status
Resident of State

5.
Photo
Name
Designation/Status
Resident of State
6.
Photo
Name
Designation/Status
Resident of State
7.
Photo
Name
Designation/Status
Resident of State
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 28 of 134
8.
Photo
Name
Designation/Status
Resident of State
9.
Photo
Name
Designation/Status
Resident of State
10.
Photo
Name
Designation/Status
Resident of State

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 29 of 134
Form GST REG-07
[See Rule ------]
Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52)
State /UT – District –

Part –A
(i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in PAN/ TAN)
(ii) PAN
(Enter PAN of the Business; PAN of Individual in case of Proprietorship concern)

(iii) TAN
(Enter TAN, if PAN is not available)

(iv) Email Address
(v) Mobile Number
Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.
Part –B
1 Trade Name, if any
2 Constitution of Business (Please Select the Appropriate)
(i) Proprietorship (ii) Partnership
(iii) Hindu Undivided Family (iv) Private Limited Company
(v) Public Limited Company (vi) Society/Club/Trust/Association of Persons
(vii) Government Department (viii) Public Sector Undertaking
(ix) Unlimited Company (x) Limited Liability Partnership
(xi) Local Authority (xii) Statutory Body
(xiii) Foreign Limited Liability
Partnership
(xiv) Foreign Company Registered (in India)
(xv) Others (Please specify)
3 Name of the State ⏏ District ⏏
4 Jurisdiction - State Centre
Sector /Circle/ Ward /Charge/Unit
etc.

5 Type of registration Tax Deductor Tax Collector
6. Government (Centre / State/Union Territory) Center State/UT
7. Date of liability to deduct/collect tax

DD/MM/YYYY
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 30 of 134
8. (a) Address of principal place of business
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
Block/Taluka
Latitude Longitude
State PIN Code
(b) Contact Information
Office Email Address Office Telephone number
Mobile Number Office Fax Number
(c) Nature of possession of premises
Own Leased Rented Consent Shared Others(specify)
9. Have you obtained any other
registrations under GST in the same
State?
Yes No
10 If Yes, mention GSTIN
11 IEC (Importer Exporter Code), if
applicable

12 Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax
Particulars
Name First Name Middle Name Last Name
Father’s Name
Photo
Date of Birth DD/MM/YYYY

Gender <Male, Female, Other>
Mobile Number Email
address
Telephone No. with STD
Designation /Status Director Identification Number (if any)
PAN Aadhaar Number
Are you a citizen of India? Yes / No

Passport No. (in case of Foreigners)
Residential Address
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 31 of 134
Building No/Flat No Floor No
Name of the Premises/Building Locality/Village
State PIN Code
2 13. Details of Authorized Signatory
Checkbox for Primary Authorized Signatory
Details of Signatory No. 1
Particulars First Name Middle Name Last Name
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender <Male, Female, Other>
Mobile Number Email address
Telephone No. with STD
Designation /Status Director Identification
Number (if any)

PAN Aadhaar Number
Are you a citizen of India? Yes / No Passport No. (in case of
foreigners)

Residential Address (Within the Country)
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
City/Town/Locality/Village District
State PIN Code
Block/Taluka
Note – Add more …

14. Consent

I on behalf of the holder of Aadhar number <pre-filled based on Aadhar number provided in the form> give consent
to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods
and Services Tax Network” has informed me that identity information would only be used for validating identity of
the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
15. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 32 of 134

List of documents to be uploaded (not applicable to a department or establishment of the Central
Government or State Government or Local Authority or Governmental agencies):-
Proof of Principal Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal
Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises
of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises not covered in (a) & (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter
like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be
uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along
with any document in support of the possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary
documents/certificates issued by Government of India are required to be uploaded.

Instructions for submission of application for registration as Tax Deductor/ Tax Collector.
1. Enter name of Tax Deductor /Tax Collector as recorded on TAN/ PAN of the Business. TAN/PAN shall be
verified with Income Tax database.
2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for
deducting tax/collecting tax for verification and future communication which will be verified through One Time
Passwords to be sent separately, before filling up of the application.
3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application.
4. The application filed by undermentioned persons shall be signed digitally.
Sr. No Type of Applicant
Digital Signature required
1. Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
Digital Signature Certificate(DSC) class 2 and above
2. Other than above Digital Signature Certificate class 2 and above,
e-Signature or any other mode as specified
or as may be notified.
(Signature)
Place: Name of DDO/ Person responsible for deducting tax/collecting tax/Authorized Signatory
Date: Designation

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 33 of 134
5. All information relating to PAN, Aadhaar, DIN, CIN shall be validated online by the system and
Acknowledgment Receipt Number will be generated after successful validation of all the filled information.
6. Status of the application filed online can be tracked on the Common Portal.
7. No fee is payable for filing application for registration.
8. Authorized shall not be a minor.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 34 of 134
Form GST REG-08
[See Rule --- ]

Reference No Date:

To
Name:
Address:
Application Reference No. (ARN) (Reply) Date:

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source

This has reference to the show-cause notice issued vide Reference Number …… dated ……. for cancellation of
registration under the Act.
- Whereas no reply to show cause notice has been filed; or
- Whereas on the day fixed for hearing you did not appear; or
- Whereas your reply to the notice to show cause and submissions made at the time of hearing have been
examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following
reason(s).

1.
2.
The effective date of cancellation of registration is <<DD/MM/YYYY >>.

You are directed to pay the amounts mentioned below on or before ----- (date) failing which the amount will be
recovered in accordance with the provisions of the Act and rules made thereunder.
(This order is also available on your dashboard).
Head IGST CGST SGST UTGST Cess
Tax
Interest
Penalty
Others
Total

Signature
Name

Designation
Jurisdiction

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 35 of 134

Form GST REG-09
[See Rule ------ ]
Application for Registration of Non Resident Taxable Person
Part –A
State /UT – District -
(i)
Legal Name of the Non-Resident Taxable Person

(ii)
Permanent Account Number (PAN) of the Non-Resident Taxable person, if any

(iii) Passport number, if PAN is not available
(iv) Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country

(v) Name of the Authorized Signatory (as per PAN)
(vi) PAN of the Authorized Signatory
(vii) Email Address of the Authorized Signatory
(viii) Mobile Number of the Authorized Signatory (+91)
Note - Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill
up Part-B.
Part -B
1.
Details of Authorized Signatory (should be a resident of India)
First Name Middle Name Last Name
Photo
Gender
Male / Female / Others
Designation
Date of Birth
DD/MM/YYYY
Father’s Name
Nationality
Aadhaar
Address of the Authorised signatory. Address line 1
Address Line 2
Address line 3
2.
Period for which registration
is required
From To
DD/MM/YYYY DD/MM/YYYY
3

Turnover Details

Estimated Turnover (Rs.)

Estimated Tax Liability (Net) (Rs.)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 36 of 134
Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with
scanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:-
Intra- State Inter –State CGST SGST UTGST IGST Cess
4
Address of Non-Resident taxable person in the Country of Origin
(In case of business entity - Address of the Office)
Address Line 1
Address Line 2
Address Line 3
Country (Drop Down)
Zip Code
E mail Address
Telephone Number
5
Address of Principal Place of Business in India
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
City/Town/Village/Locality
District
Block/Taluka
Latitude Longitude
State PIN Code
Mobile Number Telephone Number
E mail Address Fax Number with STD
6
Details of Bank Account in India
Account
Number
Type of account
Bank Name Branch Address IFSC
7
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
8
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge
and belief and nothing has been concealed therefrom.
Signature
Place: Name of Authorized Signatory
Date: Designation:
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 37 of 134

1. Proof of Principal Place of Business:
(a) For own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) & (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of
the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
same documents may be uploaded.
2. Proof of Non-resident taxable person:
Scanned copy of the passport of the Non -resident taxable person with VISA details. In case of a
business entity incorporated or established outside India, the application for registration shall be
submitted along with its tax identification number or unique number on the basis of which the
entity is identified by the Government of that country or it’s PAN, if available.
3 Bank Account related proof:
Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or
Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank
Account No., MICR, IFSC and Branch details including code.
4 Authorization Form:-
For each Authorised Signatory mentioned in the application form, Authorization or copy of
Resolution of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc.)
I/We --- (name) being (Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.) of …… (name of registered person)
hereby solemnly affirm and declare that <<name of the authorized signatory,
(status/designation)>> is hereby authorized, vide resolution no… dated….. (Copy submitted
herewith), to act as an authorized signatory for the business << GSTIN - Name of the Business>>
for which application for registration is being filed under the Act. All his actions in relation to this
business will be binding on me/ us.
Signature of the person competent to sign
Name:
Designation/Status:
(Name of the proprietor/Business Entity)
Acceptance as an authorized signatory Acceptance as an authorized signatory
I <<(Name of the authorized signatory>> hereby solemnly accord my acceptance to act as
authorized signatory for the above referred business and all my acts shall be binding on the
business.
Signature of Authorised Signatory
Place:
Date:
Designation/Status:

Instructions for submission of application for registration as Non-Resident Taxable Person.
1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 38 of 134
2. The applicant shall apply at least Five days prior to commencement of the business at the Common
Portal.
3. The applicant needs to provide Email Id and Mobile Number for verification and future communication
which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the
application.
4. The applicant needs to upload the scanned copy of the declaration signed by the Proprietor/all Partners
/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board
of Trustees etc. in case the business declares a person as Authorized Signatory.
5. The application filed by the under-mentioned persons shall be signed digitally:-
Sr. No Type of Applicant Digital Signature required
1. Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
Digital Signature Certificate(DSC) class 2
and above
2. Other than above Digital Signature Certificate class 2 and
above
e-Signature
or
as may be notified
6. All information related to PAN, Aadhaar, shall be online validated by the system and Acknowledgment Receipt
Number will be generated after successful validation of all filled up information.
7. Status of the application filed online can be tracked on the Common Portal.
8. No fee is payable for filing application for registration
9. Authorized signatory shall be an Indian national and shall not be a minor.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 39 of 134
Form GST REG-10
[See Rule -------]

Application for registration of person supplying online information and data base access
or retrieval services from a place outside India to a person in India, other than a
registered person.
Part –A
State /UT – District -
(i)
Legal Name of the person

(ii)
Permanent Account Number (PAN) of the person, if any

(iii) Tax identification number or unique number on the basis of which the entity is identified by
the Government of that country

(iv) Name of the Authorised Signatory
(v) Permanent Account Number (PAN) of the Authorised Signatory
(vi) Email Address of the Authorised Signatory
(vii) Mobile Number of the Authorised Signatory (+91)
Note - Relevant information submitted above is subject to online verification, where practicable, before
proceeding to fill up Part-B.
Part -B
1.
Details of Authorized Signatory (shall be resident of India)
First Name Middle Name Last Name
Photo

Gender
Male / Female / Others
Designation
Date of Birth
DD/MM/YYYY
Father’s Name
Nationality
Aadhaar, if any
Address of the Authorised Signatory
Address line 1

Address line 2
Address line 3
2.
Date of commencement of the online service in India.

DD/MM/YYYY

3
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 40 of 134
Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of
the passport and photograph.

List of documents to be uploaded as evidence are as follows:-
1. Proof of Place of Business in India:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) & (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of
the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
same documents may be uploaded.
2. Proof of :
Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of
Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorization
letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3 Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern –
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4 Authorization Form:-

3…
4 Jurisdiction Center
5
Details of Bank Account
Account Number Type of account
Bank Name Branch Address IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.

I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and
collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Signature
Place: Name of Authorized Signatory:
Date: Designation:
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 41 of 134
For Authorised Signatory mentioned in the application form, Authorization or copy of Resolution
of the Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that <<name of the authorized signatory>> to act as an authorized signatory for
the business << Name of the Business>> for which application for registration is being filed/ is
registered under the Goods and Service Tax Act, 20__.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who is in charge.
S. No. Full Name Designation/Status Signature
1.

Acceptance as an authorized signatory
I <<(Name of authorized signatory>> hereby solemnly accord my acceptance to act as authorized
signatory for the above referred business and all my acts shall be binding on the business.
Signature of Authorised
Signatory Place (Name)
Date:
Designation/Status

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 42 of 134
Form GST REG-11
[See Rule------- ]

Application for extension of registration period by casual / non-resident taxable person

1. GSTIN
2. Name (Legal)
3. Trade Name, if any
4. Address
5. Period of Validity (original)

From To
DD/MM/YYYY DD/MM/YYYY
6. Period for which extension is requested. From To
DD/MM/YYYY DD/MM/YYYY
7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period
(Rs.)
Inter- State Intra-State CGST SGST UTGST IGST Cess
8. Payment details
Date CIN BRN Amount

9. Declaration -
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.

Signature
Place: Name of Authorized Signatory:
Date: Designation / Status:

Instructions for submission of application for extension of validity
1. The application can be filed online before the expiry of the period of validity.
2. The application can only be filed when advance payment is made.
3. After successful filing, ARN will be generated which can be used to track the status of the application.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 43 of 134
Form GST REG-12
[See Rule -----]
Reference Number - Date:
To
(Name):
(Address):
Temporary Registration Number

Order of Grant of Temporary Registration/ Suo Moto Registration

Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and
therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the
business premises are given as under:
Details of person to whom temporary registration granted
1.
Name and Legal Name, if applicable
2.
Gender Male/Female/Other
3.
Father’s Name
4.
Date of Birth DD/MM/YYYY
5.
Address of
the Person
Building No./ Flat No.
Floor No.
Name of Premises/ Building
Road/ Street
Town/City/Locality/ Village
District/City
State
PIN Code
6.
PAN of the person, if available
7.
Mobile No.
8.
Email Address
9.
Other ID, if any
(Voter ID No./ Passport No./Driving License No./
Aadhaar No./ Other)

10.
Reasons for temporary registration
11.
Effective date of registration / temporary ID
12.
Registration No. / Temporary ID
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 44 of 134
(Upload of Seizure Memo / Detention Memo / Any other supporting documents)
<<You are hereby directed to file application for proper registration within 30 days of the issue of this
order>>
Signature
Place << Name of the Officer>>:
Date: Designation/ Jurisdiction:
Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 45 of 134
Form GST REG-13
[See Rule ------]

Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies
/others
State /UT – District –
PART A
(i)
Name of the Entity

(ii) Permanent Account Number (PAN) of entity, if any (applicable in case of any other person
notified)

(iii) Name of the Authorized Signatory
(iv) PAN of Authorized Signatory
(v) Email Address of the Authorized Signatory
(vi) Mobile Number of the Authorized Signatory (+91)
PART B
1. Type of Entity (Choose one) UN Body Embassy Other Person
2. Country
3. Notification Details Notification No. Date
4. Address of the entity in State
Building No./Flat No. Floor No.
Name of the Premises/Building Road/Street
City/Town/Village District
Block/Taluka
Latitude Longitude
State PIN Code
Contact Information
Email Address Telephone number
Fax Number Mobile Number
7. Details of Authorized Signatory, if applicable
Particulars First Name Middle Name Last name
Name
Photo
Name of Father
Date of Birth DD/MM/YYYY Gender <Male, Female, Other>
Mobile Number Email address
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 46 of 134
Telephone No.
Designation /Status Director Identification
Number (if any)

PAN Aadhaar Number
Are you a citizen of India? Yes / No Passport No. (in case of
foreigners)

Residential Address
Building No/Flat No Floor No
Name of the
Premises/Building
Road/Street
Town/City/Village District
Block/Taluka
State PIN Code
8 Bank Account Details (add more if required)
Account Number Type of Account
IFSC Bank Name
Branch Address
9. Documents Uploaded
The authorized person who is in possession of the documentary evidence (other than UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the
applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall
upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the
applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to
respective UN Body/ Embassy etc.
11. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.

Place: (Signature)
Date: Name of Authorized Person:
Or
(Signature)
Place: Name of Proper Officer:
Date: Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the
Government.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 47 of 134
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suo-moto by proper
officer.
• The application filed on the Common Portal is required to be signed electronically or through any other
mode as specified by the Government.
• The details of the person authorized by the concerned entity to sign the refund application or otherwise,
should be filled up against the “Authorised Signatory details” in the application.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 48 of 134
Form GST REG-14
[See Rule -----]

Application for Amendment in Registration Particulars
(For all types of registered persons)
1. GSTIN/UIN
2. Name of Business
3. Type of registration
4. Amendment summary
Sr. No Field Name Effective Date
(DD/MM/YYYY)
Reasons(s)

5. List of documents uploaded
(a)
(b)
(c)
…

6. Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom
Signature
Place: Name of Authorized Signatory
Date: Designation / Status:

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 49 of 134
Instructions for submission of application for amendment

1. Application for amendment shall be submitted online.
2. Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and
details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer
or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of
registration, are core fields which shall be approved by the Proper Officer after due verification.
3. For amendment in Non-Core fields, approval of the Proper Officer is not required.
4. Where a change in the constitution of any business results in change of the Permanent Account Number
(PAN) of a registered person, the said person shall be required to apply for fresh registration.
5. Any change in the mobile number or the e-mail address of authorized signatory as amended from time
to time, shall be carried out only after online verification through the Common Portal.
6. All information related to PAN, Aadhaar, DIN, CIN shall be validated online by the system and
Application Receipt Number (ARN) will be generated after successful validation of necessary field.
7. Status of the application can be tracked on the Common Portal.
8. No fee is payable for submitting application for amendment.
9. Authorized signatory shall not be a minor.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 50 of 134
Form GST REG-15
[See Rule -----]

Reference Number - << >> Date – DD/MM/YYYY

To
(Name)
(Address)
Registration Number (GSTIN/Unique ID Number (UIN))

Application Reference No. (ARN) Dated – DD/MM/YYYY
Order of Amendment
This has reference to your application number------ dated ---- regarding amendment in registration particulars.
Your application has been examined and the same has been found to be in order. The amended certificate of
registration is available on your dashboard for download.

Signature
Name
Designation
Jurisdiction

Date
Place

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 51 of 134
Form GST REG-16
[See Rule -------]

Application for Cancellation of Registration

1 GSTIN
2 Legal name
3 Trade name, if any
4 Address of Principal
Place of Business
5 Address for future
correspondence
(including email,
mobile telephone,
fax )
Building No./ Flat No. Floor No.
Name of Premises/ Building Road/
Street

City/Town/ Village District
Block/Taluka
Latitude Longitude
State PIN Code
Mobile (with country code) Telephone
email Fax
Number

6.
Reasons for
Cancellation
(Select one)

o Discontinuance /Closure of business
o Ceased to be liable to pay tax
o Transfer of business on account of
amalgamation, merger/ demerger, sale,
lease or otherwise disposed of etc.
o Change in constitution of business
leading to change in PAN
o Death of Sole Proprietor
o Others (specify)

7. In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc.
(i) GSTIN

(ii) (a) Name (Legal)
(b) Trade name, if
any

(iii) Address of Principal
Place of Business
Building No./ Flat No. Floor No.
Name of Premises/ Building Road/ Street
City/Town/ Village District
Block/Taluka
Latitude Longitude
State PIN Code
Mobile (with country code) Telephone
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 52 of 134
email Fax Number
8. Date from which registration is to be cancelled. <DD/MM/YYYY>
9 Particulars of last Return Filed
(i) Tax period
(ii) ARN
(iii) Date
10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.

Description

Value
of
Stock
(Rs.)

Input Tax Credit/ Tax Payable (whichever is
higher) (Rs.)
CGST SGST UTGST IGST Cess
Inputs
Inputs contained in semi-finished goods
Inputs contained in finished goods
Capital Goods/Plant and machinery
Total
11. Details of tax paid, if any
Payment from Cash Ledger
Sr. No. Debit Entry No.
CGST SGST UTGST IGST Cess
1.
2.
Sub-Total
Payment from ITC Ledger
Sr. No. Debit Entry No.
CGST SGST UTGST IGST Cess
1.
2.
Sub-Total
Total Amount of Tax Paid

12. Documents uploaded
13. Verification
I/We <> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our
knowledge and belief and nothing has been concealed therefrom.
Signature of Authorized Signatory
Place Name of the Authorised Signatory
Date Designation / Status

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 53 of 134
Instructions for filing of Application for Cancellation
• A registered person seeking cancellation of his registration shall electronically submit an application
including details of closing stock and liability thereon along with relevant documents, on Common
Portal.
• The following persons shall digitally sign application for cancellation, as applicable:
Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
Partnership Managing / Authorized Partners
Hindu Undivided Family Karta
Private Limited Company Managing / Whole-time Directors/CEO
Public Limited Company Managing / Whole-time Directors/CEO
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Public Sector Undertaking Managing / Whole-time Directors/CEO
Unlimited Company Managing / Whole-time Directors/CEO
Limited Liability Partnership Designated Partners
Local Authority Chief Executive Officer ( CEO) or Equivalent
Statutory Body Chief Executive Officer ( CEO) or Equivalent
Foreign Company Authorized Person in India
Foreign Limited Liability Partnership Authorized Person in India
Others Person In charge

In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the
concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with
the tax authority before submission of the application for cancellation. This application shall be made only after
that the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date
of surrender of registration falls.
• Status of the Application may be tracked on the Common Portal.
• No fee is payable for filing application for cancellation.
• After submission of application for cancellation of registration, the registered person shall make
payment, if not made at the time of this application, and shall furnish final return as provided in the Act.
• The registered person may also update his contact address and update his mobile number and e mail
address.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 54 of 134
Form GST REG -17
[See Rule -----]

Reference No. - << Date >>

To
Registration Number (GSTIN/Unique ID)
(Name)
(Address)
Show Cause Notice for Cancellation of Registration
Whereas on the basis of information which has come to my notice, it appears that your registration is
liable to be cancelled for the following reasons: -
1
2
3
….
You are hereby directed to furnish a reply to this notice within seven working days from the date
of service of this notice .

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on merits

Place:
Date:
Signature
< Name of the Officer>
Designation
Jurisdiction

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 55 of 134
Form GST REG- 18
[See Rule ----]

Reply to the Show Cause Notice issued for cancellation for registration

1. Reference No. of Notice Date of issue
2. GSTIN / UIN
3. Name of business (Legal)
4. Trade name, if any
5. Reply to the notice

6. List of documents
uploaded

7. Verification
I __________________________________________ hereby solemnly affirm and declare that
the information given hereinabove is true and correct to the best of my knowledge and belief
and nothing has been concealed therefrom.

Signature of Authorised
Signatory
Name
Designation/Status

Place
Date

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 56 of 134
Form GST REG-19
[See Rule ---- -]
Reference No. - Date
To
Name
Address
GSTIN/ UIN

Application Reference No. (ARN) Date

Order for Cancellation of Registration
This has reference to your reply dated ---- in response to the notice to show cause dated -----.
- Whereas no reply to notice to show cause has been submitted; or
- Whereas on the day fixed for hearing you did not appear; or
- Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your registration is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your registration is <<DD/MM/YYYY >>.
Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be found
to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before ------ (date) failing which the amount will
be recovered in accordance with the provisions of the Act and rules made thereunder.
Head CGST SGST UTGST IGST Cess
Tax
Interest
Penalty
Others
Total

Place:
Date: Signature
< Name of the Officer>
Designation
Jurisdiction

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 57 of 134

Form GST REG-20
[See Rule ----- ]
Reference No. - Date
To
Name
Address
GSTIN/UIN

Show Cause Notice No. Date

Order for dropping the proceedings for cancellation of registration
This has reference to your reply dated ----- in response to the notice to show cause notice dated
DD/MM/YYYY. Upon consideration of your reply and/or submissions made during hearing, the
proceedings initiated for cancellation of registration stands vacated due to the following reasons:

<< text >>

Signature
< Name of the Officer>
Designation
Jurisdiction

Place:
Date:

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 58 of 134
Form GST REG-21
[See Rule -- ]

Application for Revocation of Cancellation of Registration

1. GSTIN (cancelled)
2. Legal Name
3. Trade Name, if any
4.

Address
(Principal place of business)

5. Cancellation Order No. Date –
6 Reason for cancellation
7 Details of last return filed
Period of Return ARN Date of filing DD/MM/YYYY
8 Reasons for revocation of
cancellation
Reasons in brief. (Detailed reasoning can be filed as an attachment)
9 Upload Documents
10. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory
Full Name
(first name, middle, surname)
Designation/Status
Place
Date
Instructions for submission of application for revocation of cancellation of registration
• A person, whose registration is cancelled by the proper officer on his own motion, may apply for
revocation of cancellation of registration, within thirty days from the date of service of the order of
cancellation of registration at the Common Portal No application for revocation shall be submitted if the
registration has been cancelled for the failure to furnish returns unless such returns are furnished and any
amount due as tax in terms of such returns has been paid along with any amount payable towards interest,
penalty and late fee payable in respect of the said returns.
• Any change in the mobile number or the e-mail address of authorized signatory submitted as amended
from time to time, shall be carried out only after online verification through the Common Portal in the
manner provided
• Status of the application can be tracked on the Common Portal.
• No fee is payable for filing application for revocation of cancellation.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 59 of 134
Form GST REG-22
[See Rule --- ]
Reference No. - Date

To
GSTIN/Unique ID
(Name of Taxpayer)
(Address)

Application Reference No. (ARN) Date
Order for revocation of cancellation of registration
This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your
application has been examined and the same has been found to be in order. Accordingly, your registration is
restored.

Signature
Name of Proper officer
(Designation)
Jurisdiction –
Date
Place

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 60 of 134
Form GST REG-23
[See Rule - ]

Reference Number : Date

To
Name of the Applicant/ Taxpayer
Address of the Applicant/Taxpayer
GSTIN
Application Reference No. (ARN): Dated

Show Cause Notice for rejection of application for revocation of cancellation of registration

This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration.
Your application has been examined and the same is liable to be rejected for the following reasons:
1.
2.
3.
…
You are hereby directed to furnish a reply to this notice within seven working days from the date of service
of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed
date and time, the case will be decided ex parte on the basis of available records and on merits
Signature
Name of the Proper Officer
Designation
Jurisdiction

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 61 of 134
Form GST REG-24
[See Rule --- ]
Reply to the notice for rejection of application for revocation of cancellation of registration
1. Reference No. of Notice Date
2. Application Reference No.
(ARN)
Date
3. GSTIN, if applicable
4. Information/reasons
5. List of documents filed
6. Verification
I __________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my/our knowledge and belief and
nothing has been concealed therefrom.
Signature
of Authorised Signatory
Name

Place
Designation/Status _
Date

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 62 of 134

Government of India
And
Government of <State>
Form GST REG-25
[See rule -- ]
Certificate of Provisional Registration

1. Provisional ID
2. PAN
3. Legal Name
4. Trade Name
5. Registration Details under Existing Law
Act Registration Number
(a)
(b)
(c)
Date <Date of creation of Certificate> Place <State>
This is a Certificate of Provisional Registration issued under the provisions of the Act.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 63 of 134
Form GST REG-26
[See Rule --- ]

Application for Enrolment of Existing Taxpayer
Taxpayer Details
1. Provisional ID
2. Legal Name (As per PAN )
3. Legal Name (As per
State/Center)

4. Trade Name, if any
5. PAN of the Business
6. Constitution
7. State
7A Sector, Circle, Ward, etc. as
applicable

7B. Center Jurisdiction
8. Reason of liability to obtain
Registration
Registration under earlier law
9. Existing Registrations
Sr.
No.
Type of Registration Registration Number Date of Registration
1 TIN Under Value Added Tax
2 Central Sales Tax Registration Number
3 Entry Tax Registration Number
4 Entertainment Tax Registration Number
5 Hotel And Luxury Tax Registration Number
6 Central Excise Registration Number
7 Service Tax Registration Number
8 Corporate Identify Number/Foreign Company
Registration

9 Limited Liability Partnership Identification
Number/Foreign Limited Liability Partnership
Identification Number

10 Import/Exporter Code Number
11 Registration Under Duty Of Excise On
Medicinal And Toiletry Act

12 Others (Please specify)
10. Details of Principal Place of Business
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 64 of 134
Building No. /Flat No. Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
Latitude Longitude
Contact Information
Office Email Address Office Telephone Number
Mobile Number Office Fax No
10A. Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared)
10B. Nature of Business Activities being carried out
Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot
Bonded Warehouse Service Provision Office/Sale Office Leasing Business
Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD)
Works Contract Others (Specify)
11. Details of Additional Places of Business
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
Latitude (Optional) Longitude(Optional)
Contact Information
Office Email Address Office Telephone Number
Mobile Number Office Fax No
11A.Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared)
11B.Nature of Business Activities being carried out
Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot
Bonded Warehouse Service Provision Office/Sale Office Leasing Business
Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD)
Works Contract Others (Specify)
Add More --------
12. Details of Goods/ Services supplied by the Business
Sr. No. Description of Goods HSN Code

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 65 of 134

Sr. No. Description of Services Service Accounting Code

13. Total Bank Accounts maintained by you for conducting Business
Sr. No. Account Number Type of Account IFSC Bank Name Branch Address

14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc.
Name <First Name> <Middle Name> <Last Name>
<Photo>
Name of Father/Husband <First Name> <Middle Name> <Last Name>
Date of
Birth
DD/ MM/ YYYY Gender <Male, Female, Other>
Mobile Number Email Address
Telephone Number
Identity Information
Designation Director Identification Number
PAN Aadhaar Number
Are you a citizen of India? <Yes/No> Passport Number
Residential Address
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
15. Details of Primary Authorized Signatory
Name <First Name> <Middle Name> <Last Name>
<Photo>
Name of Father/Husband <First Name> <Middle Name> <Last Name>
Date of Birth DD / MM /
YYYY
Gender <Male, Female, Other>
Mobile Number Email Address
Telephone Number
Identity Information
Designation Director Identification Number
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 66 of 134
PAN Aadhaar Number
Are you a citizen of India? <Yes/No> Passport Number
Residential Address
Building No/Flat No Floor No
Name of the Premises/Building Road/Street
Locality/Village District
State PIN Code
Add More ---
15. List of Documents Uploaded
16. A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with
provision to upload relevant document against each entry in the list. (Refer instruction)
17. 16. Aadhaar Verification
I on behalf of the holders of Aadhaar numbers provided in the form, give consent to “Goods and Services Tax Network”
to obtain details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that
identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central
Identities Data Repository only for the purpose of authentication.
17. Declaration
I, hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Digital Signature/E-Sign
Name of the Authorized
Signatory
Place
Designation of Authorized
Signatory
Date

Instructions for filing of Application for enrolment
1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered
under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961
(Act 43 of 1961) shall enrol on the Common Portal by validating his e-mail address and mobile number.
2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and
a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be made
available to him on the Common Portal:
3. Authorization Form:-
For each Authorised Signatory mentioned in the application form, Authorization or copy of Resolution of the
Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I ---
(Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees etc)
1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc>>
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 67 of 134
2.
3.
hereby solemnly affirm and declare that <<name of the authorized signatory>> to act as an authorized
signatory for the business << GSTIN - Name of the Business>> for which application for registration is being
filed/ is registered under the Goods and Service Tax Act, 20__.
All his actions in relation to this business will be binding on me/ us.
Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time
Director/Members of Managing Committee of Associations/Board of Trustees etc.
S. No. Full Name Designation/Status Signature
1.
2.
Acceptance as an authorized signatory
I <<(Name of the authorized signatory>> hereby solemnly accord my acceptance to act as authorized signatory
for the above referred business and all my acts shall be binding on the business.

Signature of Authorised Signatory
Designation/Status
Date
Place

Instructions for filing online form
• Enter your Provisional ID and password as provided by the State VAT/Central Excise/Service Tax
Department for log in on the GST Portal.
• Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided. The
Email address and Mobile Number would be filled as contact information of the Primary Authorised
Signatory.
• E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his
user id and password after first login.
• Taxpayer shall require to fill the information required in the application form related details of
Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing
Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of
Authorised signatories.
• Information related to additional place of business, Bank account, commodity in respect of goods and
services dealt in (top five) are also required to be filled.
• Applicant need to upload scanned copy of the declaration signed by the Proprietor/all
Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of
Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per
Annexure specified. Documents required to be uploaded as evidence are as follows:-
1. Photographs wherever specified in the Application Form (maximum 10)
Proprietary Concern – Proprietor
Partnership Firm / LLP – Managing/ Authorized
Partners (personal details of all partners is to be submitted but photos of only ten partners including
that of Managing Partner is to be submitted)
HUF – Karta
Company – Managing Director or the Authorised Person
Trust – Managing Trustee
Association of Person or Body of Individual –Members of Managing Committee (personal details
of all members is to be submitted but photos of only ten members including that of Chairman is
to be submitted)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 68 of 134
Local Body – CEO or his equivalent
Statutory Body – CEO or his equivalent
Others – Person in Charge
2. Constitution of business: Partnership Deed in case of Partnership Firm, Registration
Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department,
Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
3. Proof of Principal/Additional Place of Business:
(a) For Own premises –
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of
Electricity Bill.
(c) For premises not covered in (a) & (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of
the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the
same documents may be uploaded.
4 Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern –
containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
5 For each Authorised Signatory: Letter of Authorization or copy of Resolution of the Managing
Committee or Board of Directors to that effect as specified.
• After submitting information electronic signature shall be required. Following person can electronically
sign application for enrolment:-

Constitution of Business Person who can digitally sign the application
Proprietorship Proprietor
Partnership Managing / Authorized Partners
Hindu Undivided Family Karta
Private Limited Company
Managing / Whole-time Directors and Managing
Director/Whole Time Director/CEOs
Public Limited Company
Managing / Whole-time Directors and Managing
Director/Whole Time Director/CEO
Society/ Club/ Trust/ AOP Members of Managing Committee
Government Department Person In charge
Public Sector Undertaking
Managing / Whole-time Director and Managing
Director/Whole Time Director/CEO
Unlimited Company
Managing/ Whole-time Director and Managing
Director/Whole Time Director/CEO
Limilted Liability Partnership Designated Partners
Local Authority Chief Executive Officer ( CEO) or Equivalent
Statutory Body Chief Executive Officer ( CEO) or Equivalent
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 69 of 134
Foreign Company Authorized Person in India
Foreign Limited Liability Partnership Authorized Person in India
Others Person In charge

• Application is required to be mandatorily digitally signed as per following :-
Sl. No Type of Applicant Digital Signature required
1. Private Limited Company
Public Limited Company
Public Sector Undertaking
Unlimited Company
Limited Liability Partnership
Foreign Company
Foreign Limited Liability Partnership
Digital Signature Certificate(DSC)
Class 2 and above
2. Other than above Digital Signature Certificate class 2
and above
e-Signature
Note :- 1. Applicant shall require to register their DSC on Common portal.
2. e-Signature facility will be available on the common portal for Aadhar holders.

All information related to PAN, Aadhaar, DIN, CIN, LLPIN shall be online validated by the system and
Acknowledgment Reference Number will be generated after successful validation of all the filled up information.
Status of the online filed Application can be tracked on the Common Portal.

1. Authorised signatory should not be minor.
2. No fee is applicable for filing application for enrolment.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 70 of 134
Acknowledgement
Enrolment Application - Form GST- has been filed against Application Reference Number (ARN) <………>.
Form Number : <…….-……>
Form Description : <Application for Enrolment of Existing Taxpayers>
Date of Filing : <DD/MM/YYYY>
Taxpayer Trade Name : <Trade Name>
Taxpayer Legal Name : <Legal Name as shared by State/Center>
Provisional ID Number : <Provisional ID Number>

It is a system generated acknowledgement and does not require any signature

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 71 of 134
Form GST REG-27
[See Rule - ----- ]

Reference No. <<Date-DD/MM/YYYY>>
To
Provisional ID
Name
Address

Application Reference Number( ARN) < > Dated <DD/MM/YYYY>
Show Cause Notice for cancellation of provisional registration
This has reference to your application dated ------. The application has been examined and the
same has not been found to be satisfactory for the following reasons:-
1
2
…
You are hereby directed to show cause as to why the provisional registration granted to you
shall not be cancelled.

Signature
Name of the Proper Officer
Designation
Jurisdiction
Date
Place

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 72 of 134

Form GST REG-28
[See Rule -----]
Reference No. - << Date–DD/MM/YYYY>>

To
Name
Address
GSTIN/ Provisional ID

Application Reference No. (ARN) Dated – DD/MM/YYYY
Order for cancellation of provisional registration
This has reference to your reply dated ---- in response to the notice to show cause dated -----.
- Whereas no reply to notice to show cause has been submitted; or
- Whereas on the day fixed for hearing you did not appear; or
- Whereas the undersigned has examined your reply and submissions made at the time of hearing,
and is of the opinion that your provisional registration is liable to be cancelled for following reason(s).
1.
2.
Determination of amount payable pursuant to cancellation of provisional registration:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
You are required to pay the following amounts on or before ------ (date) failing which the amount will
be recovered in accordance with the provisions of the Act and rules made thereunder.
Head CGST SGST UTGST IGST Cess
Tax
Interest
Penalty
Others
Total

Place:
Date: Signature
< Name of the Officer>
Designation
Jurisdiction
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 73 of 134

Form GST REG-29
[See Rule --- ]
Application for cancellation of provisional registration
Part A

(i) Provisional ID
(ii) Email ID
(iii) Mobile Number
Part B
1. Legal Name (As per PAN)
2. Address for correspondence
Building No./ Flat No. Floor No.
Name of Premises/
Building
Road/ Street
City/Town/
Village/Locality
District
Block/Taluka
State PIN
3. Reason for Cancellation
4. Have you issued any tax invoice during GST regime? YES NO
5. Declaration
(i) I <Name of the Proprietor/Karta/Authorised Signatory>, being <Designation> of <Legal Name ()> do hereby
declare that I am not liable to registration under the provisions of the Act.
6. Verification
I < > hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed.
Aadhaar Number Permanent Account Number
Signature of Authorized Signatory
Full Name
Designation / Status
Place
Date DD/MM/YYYY

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 74 of 134
Form GST REG-30
[See Rule --- ]

Form for Field Visit Report
Center/State Jurisdiction (Ward/Circle/Zone)
Name of the Officer:- << to be prefilled>>
Date of Submission of Report:-
Name of the taxable person
GSTIN/Unique ID Number –
Task Assigned by:- < Name of the Authority- to be prefilled>
Date and Time of Assignment of task:- < System date and time>
Sr. No. Particulars Input
1.
Date of Visit
2.
Time of Visit
3.
Location details :
Latitude Longitude
North – Bounded By South – Bounded By
West – Bounded By East – Bounded By
4.
Whether address is same as mentioned in
application.
Y / N
5.
Particulars of the person available at the time
of visit

(i) Name
(ii) Father’s Name
(iii) Residential Address
(iv) Mobile Number
(v) Designation / Status
(vi) Relationship with taxable person, if
applicable.
6.
Functioning status of the business Functioning - Y / N
7.
Details of the premises
Open Space Area (in sq m.) - (approx.)
Covered Space Area (in sq m.) -
(approx.)
Floor on which business premises
located

8.
Documents verified
Yes/No
9.
Upload photograph of the place with the person who is present at the place where site
verification is conducted.
10.
Comments (not more than < 1000 characters>
Signature
Place: Name of the Officer:
Date: Designation:
Jurisdiction:

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 75 of 134
PAYMENT OF TAX

DRAFT
GOODS AND SERVICES TAX RULES, 2017
PAYMENT FORMATS
14-05-2017

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 76 of 134
List of Forms

Sr. No. Form No. Title of the Form
1. Form GST PMT-01 Electronic Liability Register of registered person
(Part–I: Return related liabilities
Electronic Liability Register of taxable person
(Part–II: Other than return related liabilities)
2. Form GST PMT-02 Electronic Credit Ledger
3. Form GST PMT-03 Order for re-credit of the amount to cash or credit ledger on
rejection of refund claim
4. Form GST PMT-04 Application for intimation of discrepancy in Electronic
Credit Ledger/Cash Ledger/Liability Register
5. Form GST PMT-05 Electronic Cash Ledger
6. Form GST PMT-06 Challan For Deposit of Goods and Services Tax
7. Form GST PMT-07 Application for intimating discrepancy in making payment

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 77 of 134
Form GST PMT –01
(See Rule ---- )

Electronic Liability Register of Registered Person
(Part–I: Return related liabilities)
(To be maintained at the Common Portal)
GSTIN –
Name (Legal) –
Trade name, if any
Tax Period –
Act – CGST/SGST/UTGST /IGST/CESS /All
(Amount in Rs.)
Sr.
No.
Date
(dd/mm/
yyyy)
Reference
No.
Ledger
used for
discharging
liability
Description Type of
Transaction
[Debit (DR)
(Payable)] /
[Credit (CR)
(Paid)/]
Amount debited / credited
(CGST/SGST/UTGST/IGST/CESS/Total)
Balance (Payable)
(CGST/SGST/UTGST/IGST/CESS/Total)
Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Note –
1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger.
2. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities
shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be.
3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit
(amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 78 of 134
Form GST PMT –01
(See Rule ---- )
Electronic Liability Register of Taxable Person
(Part–II: Other than return related liabilities)
(To be maintained at the Common Portal)
Demand ID -- GSTIN/Temporary Id –
Demand date - Name (Legal) –
Trade name, if any -
Stay status – Stayed/Un-stayed Period - From ------- To -------- (dd/mm/yyyy)
Act - CGST/SGST/UTGST /IGST/CESS /All
(Amount in Rs.)
Sr No. Date
(dd/
mm/
yyyy)
Reference
No.
Tax
Period,
if
applica
ble
Ledger
used for
dischargi
ng
liability
Descripti
on
Type of
Transaction
[Debit (DR)
(Payable)] /
[Credit (CR)
(Paid)] /
Reduction
(RD)/ Refund
adjusted (RF)/]
Amount debited/credited
(CGST/SGST/UTGST/IGST/CESS/Total)
Balance (Payable)
(CGST/SGST/UTGST/IGST/CESS/Total)
Ta
x
Interes
t
Penalt
y
Fe
e
Other
s
Total Ta
x
Interes
t
Penalt
y
Fe
e
Other
s
Tota
l
Status
(Staye
d /Un-
stayed
)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Note –
1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded
accordingly.
2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive.
5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive
subject to the adjustment of the refund against any liability by the proper officer.
6. The closing balance in this part shall not have any effect on filing of return.
7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act or
the rules.
8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making
payment through credit or cash ledger. Debit and credit entry will be created simultaneously.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 79 of 134
Form GST PMT –02
(See Rule ---- )

Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
GSTIN –
Name (Legal) –
Trade name, if any -
Period - From ------- To -------- (dd/mm/yyyy)
Act - CGST/SGST/UTGST /IGST/CESS /All
0
(Amount in Rs.)
Sr
No.
Date
(dd/m
m/
yyyy)
Refere
nce
No.
Tax
Period,
if any
Description
(Source of
credit &
purpose of
utilisation)
Transaction
Type
[Debit (DR)
/ Credit
(CR)]
Credit / Debit Balance available
CGST SGST UTGS
T
IGST CESS Total CGST SGST UTGS
T
IGST CESS Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Balance of Provisional credit

Mismatch credit (other than reversed)

Note –
1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from
composition scheme, transition etc. will be recorded in the credit ledger.
2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund
claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.

Sr.
No.
Tax period Amount of provisional credit balance
CGST SGST UTGST IGST Cess Total
1 2 3 4 5 6 7 8

Sr.
No.
Tax period Amount of mismatch credit
CGST SGST UTGST IGST Cess Total
1 2 3 4 5 6 7 8

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 80 of 134
Form GST PMT –03
(See Rule ---- )

Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

Reference No. Date –

1. GSTIN –
2. Name (Legal) –
3. Trade name, if any
4. Address –
5. Period / Tax Period to which the credit relates, if any – From ----------- To -----------
6. Ledger from which debit entry was made for claiming refund - cash / credit ledger
7. Debit entry no. and date -
8. Application reference no. and date –
9. No. and date of order vide which refund was rejected
10. Amount of credit -

Sr. No. Act
(CGST/SGST/
UTGST
IGST/ CESS)
Amount of credit (Rs.)
Tax Interest Penalty Fee Other Total
1 2 3 4 5 6 7 8

Signature
Name
Designation of the officer

Note –

‘CGST’ stands for Central Goods and Services Tax; ‘SGST’ stands for State Goods and Services Tax; ‘UTGST’ stands for Union territory Goods
and Services Tax; ‘IGST’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 81 of 134
Form GST PMT –04
(See Rule ---- )

Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register

1. GSTIN
2. Name (Legal)
3. Trade name, if any
4. Ledger / Register in
which discrepancy
noticed
Credit ledger Cash ledger Liability register
5. Details of the discrepancy
Date Type of tax Type of
discrepancy
Amount involved
CGST
SGST
UTGST
IGST
Cess
6. Reasons, if any
7. Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief.
Signature
Place Name of Authorized Signatory
Date Designation /Status………………

Note –

‘CGST’ stands for Central Goods and Services Tax; ‘SGST’ stands for State Goods and Services Tax; ‘UTGST’ stands for Union territory Goods and
Services Tax; ‘IGST’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 82 of 134
Form GST PMT –05
(See Rule ---- )

Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id –
Name (Legal) –
Trade name, if any
Period - From ------- To -------- (dd/mm/yyyy)
Act - CGST/SGST/UTGST/IGSTCESS/All
(Amount in Rs.)
Sr.
No.
Date
of
deposit
/Debit
(dd/m
m/
yyyy)
Tim
e of
depo
sit
Report
ing
date
(by
bank)
Refere
nce
No.
Tax
Period,
if
applicab
le
Descri
ption
Type of
Transaction
[Debit (DR) /
Credit (CR)]
Amount debited / credited
(CGST/SGST/UTGST/IGST/CESS/Total)
Balance
(CGST/SGST/UTGST/IGST/CESS/Total)
Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Note –
1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS & TCS
credit.
2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank.
3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type of
liability for which any debit has been made will also recorded under the head “description”.
4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will
also be recorded under the head “description” .
5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly.
6. Date and time of deposit is the date and time of generation of CIN as reported by bank.
7. ‘CGST’ stands for Central Goods and Services Tax; ‘SGST’ stands for State Goods and Services Tax; ‘UTGST’ stands for Union territory Goods
and Services Tax; ‘IGST’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 83 of 134
Form GST PMT –06
(See Rule ---- )
Challan for deposit of goods and services tax
CPIN <<Auto Generated after submission
of information>>
Date <<Current date>> Challan Expiry Date --

GSTIN <<Filled in/Auto
populated>>
Email address
<<Auto Populated>>
Name
(Legal)
<<Auto Populated>> Mobile No. <<Auto Populated>>
Address <<Auto Populated>>
Details of Deposit (All Amount in Rs.)
Government Major
Head
Minor Head
Government of
India
Tax Interest
Penalty
Fee
Others
Total
CGST
(----)

IGST
(----)

CESS
(----)

Sub-
Total

State (Name) SGST
(----)

UT (Name) UTGST
(----)

Total Challan Amount
Total Amount in words
Mode of Payment (relevant part will become active when the particular mode is selected)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 84 of 134

 NEFT/RTGS
Remitting bank
Beneficiary name GST
Beneficiary Account Number (CPIN) <CPIN>
Name of beneficiary bank Reserve Bank f India
Beneficiary Bank’s Indian Financial System Code (IFSC) IFSC of RBI
Amount
Note: Charges to be separately paid by the person making payment.
Particulars of depositor
Name
Designation/ Status (Manager, partner etc.)
Signature
Date
Paid Challan Information
GSTIN
Taxpayer Name
Name of Bank
Amount
Bank Reference No. (BRN)/UTR
CIN
Payment Date
Bank Ack. No. (For Cheque / DD
deposited at Bank’s counter)

Note - UTR stands for Unique Transaction Number for NeFT / RTGS payment.

 Over the Counter (OTC)
Bank (Where cash or instrument is
proposed to be deposited)

Details of Instrument
 Cash  Cheque  Demand Draft
 e-Payment
(This will include all modes of e-payment
such as CC/DC and net banking. Taxpayer
will choose one of this)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 85 of 134

Form GST PMT –07
(See Rule ---- )

Application for intimating discrepancy relating to payment

1. GSTIN
2. Name (Legal)
3. Trade name, if any
4. Date of generation of challan
from Common Portal
5. Common Portal Identification
Number (CPIN)

6. Mode of payment (tick one) Net
banking
CC/DC NeFT/RTGS OTC
7. Instrument detail, for OTC
payment only
Cheque /
Draft No.
Date Bank/branch on which
drawn
8. Name of bank through which
payment made

9. Date on which amount
debited / realized

10. Bank Reference Number
(BRN)/ UTR No., if any

11. Name of payment gateway
(for CC/DC)

11.
12.
Payment detail CGST SGST UTGST IGST Cess
13. Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct
to the best of my knowledge and belief.

Signature
Place Name of Authorized Signatory
Date Designation /Status………………

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 86 of 134
Note –

1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but
CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.
2. The application may be filed if CIN is not conveyed within 24 hours of debit.
3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person.
4. ‘CGST’ stands for Central Goods and Services Tax; ‘SGST’ stands for State Goods and Services Tax; ‘UTGST’ stands for Union territory
Goods and Services Tax; ‘IGST’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation
to States).

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 87 of 134
REFUND

DRAFT GOODS AND SERVICES RULES, 2017
REFUND FORMS

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 88 of 134
List of Forms
Sr. No Form Number Content
1. GST RFD-01 Application for Refund
–Annexure 1 Details of Goods
–Annexure 2 Certificate by CA
2. GST RFD-02 Acknowledgement
3. GST RFD-03 Deficiency Memo
4. GST RFD-04 Provisional Refund Order
5. GST RFD-05 Payment Advice
6. GST RFD-06 Refund Sanction/ Rejection Order
7. GST RFD-06 Interest on delayed refund order (same as refund
order)
8. GST RFD-07 Order for Complete adjustment of sanctioned Refund
9. GST RFD-08 Notice for rejection of application for refund
10. GST RFD-09 Reply to the show cause notice
11. GST RFD-10 Application for Refund by any specialize agency of UN
or Multilateral Financial Institution and Organization
Consulate or Embassy of foreign countries, etc.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 89 of 134
FORM-GST-RFD-01
[See rule------]
Application for Refund
Select: Registered / Casual/ Unregistered/Non-resident taxable person

1. GSTIN/Temporary ID:
2. Legal Name:
3. Trade Name, if any:
4. Address:
5. Tax Period: From <DD/MM/YY> To <DD/MM/YY>

6. Amount of Refund Claimed:

Act Tax Interest Penalty Fees Others Total
CGST
SGST
UTGST
IGST
Cess
Total

7. Grounds of Refund Claim: (select from the drop down):
a. Excess balance in Electronic Cash ledger
b. Exports of goods / services- With payment of Tax
c. Exports of goods / services- Without payment of Tax, i.e., ITC accumulated
d. On account of assessment/provisional assessment/ appeal/ any other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date <calendar>
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
e. ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3)
f. On account of supplies made to SEZ unit/ SEZ Developer or Recipient of Deemed
Exports
i. Select the type of supplier/ recipient:
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 90 of 134
1. Supplier to SEZ Unit
2. Supplier to SEZ Developer
3. Recipient of Deemed Exports
g. Tax paid on a supply which is not provided, either wholly or partially, and for which
invoice has not been issued
h. Tax paid on an intra-State supply which is subsequently held to be inter-State supply
and vice versa:
i. Any other (specify):
8. Details of Bank Account (to be auto populated from RC in case of registered taxpayer)
a. Bank Account Number :
b. Name of the Bank :
c. Bank Account Type :
d. Name of account holder :
e. Address of Bank Branch :
f. IFSC :
g. MICR :

9. Whether Self-Declaration by Applicant u/s 54(4), If applicable Yes No

DECLARATION (Rule…)
I hereby declare that the goods exported are not subject to any export duty.
I also declare that I have not availed any drawback on goods or services or both
and that I have not claimed refund of the integrated tax paid on supplies in respect
of which refund is claimed.

Signature
Name –
Designation / Status

DECLARATION (Rule…)
I hereby declare that the refund of ITC claimed in the application does
not include ITC availed on goods or services used for making nil rated or
fully exempt supplies.

Signature
Name –
Designation / Status

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 91 of 134
SELF- DECLARATION
I/We ____________________ (Applicant) having GSTIN/ temporary Id -------,
solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with
respect to the tax, interest, or any other amount for the period from---to----, claimed
in the refund application, the incidence of such tax and interest has not been passed
on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming
refund under sub rule<> of the GST Rules<…>.)

10. Verification
I/We <Taxpayer Name> hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
We declare that no refund on this account has been received by us earlier.

Place Signature of Authorized
Signatory
Date (Name)
Designation/ Status
Note: 1) A separate statement has to be filed under sub-rule (4) of rule 1 of draft Goods and Services
Tax refund
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 92 of 134
Statement 1:
(Note: - All statements are auto populated from the corresponding returns taxpayer have to select the invoices accordingly and fields like egm/ebrc to be filled if the same
was not filled in the return)
Statement in case of Application under Rule 1 sub rule 2 (g):
Annexure-1
Statement containing the number and date of invoices under <…>of GST Rules,
For Inward Supplies:
As per GSTR- 2 (Table 4):
Tax Period: ……
GSTIN/
Name of
unregistered
supplier
Invoice details State (in
case of
unregistered
supplier)
IGST CGST
SGST/
UTGST
CESS
Col.
17
Col.
18
Col.
19
Col. 20/21/22/23
No Date Value
Goods/
Services
(G/S)
HSN/
SAC
Taxable
value
UQC QTY
Rate
(%)
Amt.
Rate
(%)
Amt.
Rate
(%)
Amt.
Rate
(NA)
Amt. IGST CGST
SGST/
UTGST
Cess
1 2 3 4 5 6 7 24A 24B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23

Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes / No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 93 of 134
For Outward Supplies:
As per GSTR- 1 (Table 5):
Tax Period: ……
GSTIN/
UIN
Invoice details IGST CGST SGST/ UTGST Cess
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
No. Date Value
Goods/
services
(G/S)
HSN/
SAC
Taxable
Value
UQC QTY
Rate
(%)
Amt
Rate
(%)
Amt
Rate
(%)
Amt
Rate
(NA)
Amt
1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Place Signature of Authorized Signatory
Date (Name)
Designation/ Status
------------------------------------------------------------------------------------------------------------------------------------
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 94 of 134
Statement 2:
Statement in case of Application under Rule 1 sub rule 2 (b) and (c):
Exports with payment of Tax:
Tax Period: ……
Invoice
Shipping bill/ Bill of
export
Tax payment
option
IGST
Whether
tax on this
invoice is
paid on
provisional
basis
(Yes /No)
EGM
Details
BRC/ FIRC
No. Date Value
Goods/
Services (G/S)
HSN/
SAC
UQC QTY
Taxable
value
Port
Code
No. Date
With
IGST
Without
IGST
Rate (%) Amt.
Ref
No.
Date No. Date
1 2 3 4 5 15A 15B 6 7 8 9 10 11 12 13 14 15C 15D 15E 15F

(* Shipping Bill and EGM are mandatory; – in case of goods;
BRC/ FIRC details are mandatory– in case of Services)

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 95 of 134
Statement 3:
Exports without payment of Tax:
Tax Period: ……
Invoice
Shipping bill/ Bill of
export
Tax payment
option
IGST
Whether
tax on this
invoice is
paid on
provisional
basis
(Yes /No)
EGM
Details
BRC/
FIRC
No. Date Value
Goods/
Services
(G/S)
HSN/
SAC
UQC QTY
Taxable
value
Port
Code
No. Date
With
IGST
Without
IGST
Rate
(%)
Amt.
Ref
No.
Date No. Date
1 2 3 4 5 15A 15B 6 7 8 9 10 11 12 13 14 15C 15D 15E 15F

(* Shipping Bill and EGM – in case of goods are mandatory;
BRC/ FIRC details are mandatory– in case of Services)

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 96 of 134
Statement 4:
Statement in case of Application under Rule 1 sub rule 2 (d) and (e):
Refund by the supplier of SEZ/ Developer:
GSTR- 1 Table 5
Tax Period: ……
GSTIN/
UIN
Invoice details IGST CGST
SGST/
UTGST
Cess
Col.
16
Col.
17
Col.
18
Col.
19
Col.
20
Col.
21
Col.
22
ARE
Date of
Receipt
Payment
Details
No. Date Value
Goods/
services
(G/S)
HSN/
SAC
Taxable
Value
UQC QTY
Rate
(%)
Amt
Rate
(%)
Amt
Rate
(%)
Amt
Rate
(NA)
Amt No. Date Ref
No.
Date
1 2 3 4 5 6 7 23A 23B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23C 23D 23E 23F 23G

Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With IGST/ Without IGST)
Col. 19: Deemed Exports (Yes/No)
Col. 20: whether supply attracts reverse charge (Yes / No)
Col. 21: Whether tax on this invoice is paid on provisional basis (Yes /No)
Col. 22: GSTIN of e-commerce operator (if applicable)
Col. 23 C/D: ARE (Application for Removal of Export)
Col. 23 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 23 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 97 of 134
GSTR 5- Table 6
Tax Period: ……
Col.
1
Invoice details IGST CGST
SGST/
UTGST
Cess
Col.
16
Col.
17
Col.
18
Col.
19
Col.
20
ARE
Date of
Receipt
Payment
Details
No. Date Value
Goods/
Services
(G/S)
HSN/
SAC
UQC QTY
Taxable
Value
Rate
(%)
Amt.
Rate
(%)
Amt.
Rate
(%)
Amt.
Rate
(NA)
Amt. No. Date Ref No. Date
1 2 3 4 5 6 21A 21B 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21C 21D 21E 21F 21G

Col. 1: GSTIN / UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes / No)
Col. 18: Tax option for supplies made to SEZ / SEZ developer (With IGST/ Without IGST)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes /No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
Col. 21 F/G: Particulars of Payment Received
(* In case of Goods: ARE and Date of Receipt by SEZ/ Developer are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
Place Signature of Authorized Signatory
Date (Name)
Designation/ Status
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 98 of 134
Statement 5:
Statement in case of Application under Rule 1 sub rule 2 (d) and (e):
Refund by the EOU/ Recipient of Deemed Exports:
Tax Period: ……
GSTIN/
Name of
unregistered
supplier
Invoice details State (in
case of
unregistered
supplier)
IGST CGST
SGST/
UTGST
CESS
Col.
17
Col.
18
Col.
19
Col. 20/21/22/23 ARE
Date of
Receipt
No Date Value
Goods/
Services
(G/S)
HSN/
SAC
Taxable
value
UQC QTY
Rate
(%)
Amt.
Rate
(%)
Amt.
Rate
(%)
Amt.
Rate
(NA)
Amt. IGST CGST
SGST/
UTGST
Cess No. Date
1 2 3 4 5 6 7 24A 24B 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24C 24D 24E

Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes / No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(* In case of Goods: ARE and Date of Receipt are mandatory)
Place Signature of Authorized Signatory
Date (Name)
Designation/ Status

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 99 of 134

Annexure-2
(As per Refund Rule 2 (j))
Certificate

This is to certify that in respect of the refund amounting to INR << >> -------------- (in words) claimed by M/s --------
--------- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and interest,
has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts, and
other relevant records and Returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause
(c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 100 of 134
FORM-GST-RFD-02
[See Rule ---]
Acknowledgment

Your application for refund is hereby acknowledged against <Application Reference Number>
Acknowledgement Number :
Date of Acknowledgement :
GSTIN/ UIN/ Temporary ID, if applicable :
Applicant’s Name :
Form No. :
Form Description :
Jurisdiction (tick appropriate) :
Centre State/ Union Territory:
Filed by :
Refund Application Details
Tax Period
Date and Time of Filing
Reason for Refund

Amount of Refund Claimed:

Tax Interest Penalty Fees Others Total
CGST
SGST
UTGST
IGST
Cess
Total

Note 1: The status of the application can be viewed by entering ARN through <Refund> Track Application Status” on
the GST System Portal.
Note 2: It is a system generated acknowledgement and does not require any signature.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 101 of 134
FORM-GST-RFD-03
[See Rule --]
Deficiency Memo
Reference No. : Date: <DD/MM/YYYY>
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)

Subject: Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……-Reg.
Sir/Madam,
This has reference to your above mentioned application filed under section 54 of the Act. Upon scrutiny of your
application, certain deficiencies have been noticed below:

Sr No Description( select the reason from the drop down of the Refund application)
1. <MULTI SELECT OPTION>
2.
Other <TEXT BOX> { any other reason other than the reason select from the ‘reason
master’}
You are advised to file a fresh refund application after rectification of above deficiencies
Date: Signature (DSC):
Place: Name of Proper Officer:
Designation:
Office Address:

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 102 of 134
FORM-GST-RFD-04
[See Rule -]
Sanction Order No: Date: <DD/MM/YYYY>
To
___________ (GSTIN)
___________ (Name)
____________ (Address)
Provisional Refund Order

Refund Application Reference No. (ARN) …………Dated ………<DD/MM/YYYY>……-
Acknowledgement No. …………Dated ………<DD/MM/YYYY>……...
Sir/Madam,
With reference to your above mentioned application for refund, the following amount is sanctioned to you on a
provisional basis:

Sr
No
Description CGST SGST UTGST IGST Cess
i.
Amount of refund
claimed

ii.
10% of the amount
claimed as refund

iii.
Balance amount
iv.
TOTAL AMOUNT
Bank Details
v.
Bank Account No. as per
application

vi.
Name of the Bank
vii.
Address of the Bank
/Branch

viii.
IFSC
ix.
MICR
Date: Signature (DSC):
Place: Name:
Designation:
Office Address:

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 103 of 134
FORM-GST-RFD-05
[See Rule-----]
Payment Advice
Payment Advice No: - Date: <DD/MM/YYYY>
To <Centre> PAO/ Treasury/ RBI/ Bank
Payment Advice
Refund Sanction Order No. ……………
Order Date……<DD/MM/YYYY>……….
GSTIN/ UIN/ Temporary ID < >
Name: < >
Refund Amount (as per Order):
CGST SGST UTGST IGST Cess
Net Refund amount sanctioned
Interest on delayed Refund
Total

Details of the Bank
i.
Bank Account no as per application
ii.
Name of the Bank
iii.
Name and Address of the Bank /branch
iv.
IFSC
v.
MICR

Date: Signature (DSC):
Place: Name:
Designation:
Office Address:
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 104 of 134
FORM-GST-RFD-06
[See Rule --]
Order No.: Date: <DD/MM/YYYY>
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)

Show cause notice No. (If applicable)

Acknowledgement No. ………… Dated ………<DD/MM/YYYY>
Refund Sanction/Rejection Order

Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on
refund*. Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues
(where applicable) is as follows:
*Strike out whichever is not applicable

Sr no Description CGST SGST UTGST IGST Cess
i.
Amount of refund/interest* claimed
ii.
Refund sanctioned on provisional basis
(Order No….date) (if applicable)

iii.
Refund amount inadmissible <<reason
dropdown>>
<Multiple reasons to be allowed>

iv.
Gross amount to be paid (1-2-3)
v.
Amount adjusted against outstanding
demand (if any) under the existing law or
under the Act.
Demand Order No…… date……, Act
Period
<Multiple rows possible- add row to be
given>

vi.
Net amount to be paid
*Strike out whichever is not applicable
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 105 of 134
&1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (5) of
section 54) of the Act/under section 56 of the Act@
@Strike out whichever is not applicable
(a) #and the amount is to be paid to the bank account specified by him in his application/
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above/
(c) an amount of -----rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table
above and the remaining amount of ----rupees is to be paid to the bank account specified by him in his
application# . .
#Strike-out whichever is not applicable.
Or
&2. I hereby credit an amount of INR _________ to Consumer Welfare Fund under sub-section (…) of Section (…) of
the Act. .

&3. I hereby reject an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (…) of
Section (…) of the Act.
&Strike-out whichever is not applicable

Date: Signature (DSC):
Place: Name:
Designation:
Office Address:
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 106 of 134
FORM-GST-RFD-07
[See Rule-----]
Order for Complete adjustment of sanctioned Refund
Order No.: Date: <DD/MM/YYYY>
To
___________ (GSTIN/UIN/Temp.ID No.)
___________ (Name)
____________ (Address)
Acknowledgement No. ………… Dated ………<DD/MM/YYYY>…….

Sir/Madam,
With reference to your refund application as referred above and further furnishing of information/ filing of documents
against the amount of refund sanctioned to you has been completely adjusted against outstanding demands as per details
below:

Refund Calculation IGST CGST SGST UTGST Cess
i.
Amount of Refund claimed
ii.
Net Refund Sanctioned on Provisional
Basis (Order No…date)

iii.
Refund amount inadmissible rejected
<<reason dropdown>>

iv.
Refund admissible (i-ii-iii)
v.
Refund adjusted against outstanding
demand (as per order no.) under existing
law or under this law. . Demand Order
No…… date……
<Multiple rows may be given>

vi.
Balance amount of refund Nil Nil Nil

I hereby, order that the amount of claimed / admissible refund as shown above is completely adjusted against the
outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under
sub-section (…) of Section (…) of the Act.
Date: Signature (DSC):
Place: Name:
Designation:
Office Address:

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 107 of 134
FORM-GST-RFD-08
[See Rule-----]
Notice for rejection of application for refund
SCN No.: Date: <DD/MM/YYYY>
To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)

ACKNOWLEDGEMENT No……
ARN………… Dated ………<DD/MM/YYYY>……
This has reference to your above mentioned application for refund, filed under section 54 of the Act. On examination, it
appears that refund application is liable to be rejected on account of the following reasons:

Sr No Description (select the reasons of inadmissibility of
refund from the drop down)
Amount Inadmissible
i.
ii
iii Other{ any other reason other than the reasons
mentioned in ‘reason master’}

You are hereby called upon to show cause as to why your refund claim, to the extent of the amount specified above,
should not be rejected for reasons stated above.
You are hereby directed to furnish a reply to this notice within fifteen days from the date of service of this notice.
You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and
time, the case will be decided ex parte on the basis of available records and on merits.

Date: Signature (DSC):
Place: Name:
Designation:
Office Address:

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 108 of 134
FORM-GST-RFD-09
[See Rule-----]
Reply to show cause notice
Date: <DD/MM/YYYY>
1. Reference No. of Notice Date of issue
2. GSTIN / UIN
3. Name of business
(Legal)

4. Trade name, if any
5. Reply to the notice

6. List of documents
uploaded

7. Verification
I __________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.

Signature of Authorized Signatory
Name
Designation/Status

Place
Date --- DD/MM/YYYY

Place Signature of Authorized Signatory
Date (Name)
Designation/ Status

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 109 of 134
FORM GST RFD-10
[See Rule-----]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and
Organization Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From <DD/MM/YY> To <DD/MM/YY>
5. Amount of Refund Claim : <INR> <In Words>
Amount
CGST
SGST
UTGST
IGST
Cess
Total

6. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d. Name of the Account Holder/Operator
e. Address of Bank Branch
f. IFSC
g. MICR
7. Reference number and date of furnishing FORM GSTR-11
8. Verification
I _______ as an authorized representative of << Name of Embassy/international organization >> hereby
solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial Institution and
Organization, Consulate or Embassy of foreign countries/ any other person/ class of persons specified/ notified
by the Government.
Date: Signature of Authorized Signatory:
Place: Name:
Designation / Status:
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 110 of 134

INPUT TAX CREDIT

DRAFT
GOODS AND SERVICES TAX RULES, 2017
INPUT TAX CREDIT FORMATS
14-05-2017

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 111 of 134
List of Forms
Sr. No. Form No. Description
1. Form GST ITC – 1

Declaration for claim of input tax credit under sub-section (1) of section 18.
2. Form GST ITC – 2
Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a
business under sub-section (3) of section 18.
3. Form GST ITC – 3
Declaration for intimation of ITC reversal on inputs, inputs contained in semi-finished and finished
goods and capital goods in stock under sub-section (4) of section 18.
4. Form GST ITC – 4 Details of goods/capital goods sent to job worker and received back.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 112 of 134

Form GST ITC – 1
[See Rule _____]
Declaration for claim of input tax credit under sub-section (1) of section 18

Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Date from which liability to pay tax arises under section 9, except
section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c))]

5. Date of grant of voluntary registration
[For claim made under section 18 (1)(b)]

6. Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 113 of 134
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed

• In case it is not feasible to identify invoice, the principle of first-in-first out may be followed.

Sr.

No.
GSTIN/
Registrat
ion under
CX/
VAT of
supplier
Invoice *
Description of
inputs held in
stock, inputs
contained in
semi-finished or
finished goods
held in stock
Unit
Quantit
y
Code
(UQC)
Quanti
ty
Value
(As adjusted by
debit note/credit
note)
Amount of ITC claimed (Rs.)
No. Date CGST SGST UTGST IGST Cess
1 2 3 4 5 6 7 8 9 10 11 12 13
7 (a) Inputs held in stock

7 (b) Inputs contained in semi-finished or finished goods held in stock

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 114 of 134
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed

* In case it is not feasible to identify invoice, principle of first in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
Sr.

No.
GSTIN/
Registrat
ion under
CX/
VAT of
supplier
Invoice */
Bill of entry
Description of
inputs held in
stock, inputs
contained in semi-
finished or finished
goods held in
stock, capital goods
Unit
Quantity
Code
(UQC)
Qty Value**
(As
adjusted
by debit
note/cred
it note)
Amount of ITC claimed (Rs.)
No. Date CGST SGST UTGST IGST Cess
1 2 3 4 5 6 7 8 9 1010 11 12 13
8 (a) Inputs held in stock

8 (b) Inputs contained in semi-finished or finished goods held in stock

8 (c) Capital goods in stock

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 115 of 134

10. Verification

I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed there from.

Signature of authorized signatory _______________________________________
Name
_______________________________________
Designation/Status ____________________________
Date --- dd/mm/yyyy
Note:
CGST stands for Central Goods and Services Tax
SGST stands for State Goods and Services Tax
UTGST stands for Union Territory Goods and Services Tax
IGST stands for Integrated Goods and Services Tax
Cess stands for Goods and Services Tax (Compensation to States)
CX stands for Central Excise
VAT stands for Value Added Tax
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 116 of 134

Form GST ITC -02
[See Rule – _______]

Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section
18

1. GSTIN of transferor
2. Legal name of transferor
3. Trade name, if any
4. GSTIN of transferee
5. Legal name of transferee
6. Trade name, if any

7. Details of ITC to be transferred

Tax Amount of matched ITC
available
Amount of matched ITC to be
transferred
1 2 3
CGST
SGST
UTGST
IGST
Cess
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 117 of 134
8. Particulars of certifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)

9. Verification

Signature of authorized signatory _______________________________________
Name
_______________________________________
Designation/Status ____________________________
Date --- dd/mm/yyyy

Note:
CGST stands for Central Goods and Services Tax
SGST stands for State Goods and Services Tax
UTGST stands for Union Territory Goods and Services Tax
IGST stands for Integrated Goods and Services Tax
Cess stands for Goods and Services Tax (Compensation to States)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 118 of 134
Form GST ITC -03
[See Rule – _______]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in
stock and capital goods under sub-section (4) of section 18

1. GSTIN
2. Legal name
3. Trade name, if any
4(a). Details of application filed to opt for
composition scheme
[ applicable only for section 18 (4)]
(i) Application reference number
(ARN)

(ii) Date of filing
4(b). Date from which exemption is effective
[ applicable only for section 18 (4)]

5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be
paid under section 18(4).
Sr.
No.
GSTIN/
Registrat
ion under
CX/
VAT of
supplier
*Invoice
/Bill of entry
Description of
inputs held in
stock, inputs
contained in semi-
finished or finished
goods held in stock
and capital goods
Unit
Quantity
Code
(UQC)
Qty Value**
(As
adjusted
by debit
note/cred
it note)
Amount of ITC claimed (Rs.)
No. Date CGST SGST UTGST IGST Cess
1 2 3 4 5 6 7 8 9 10 11 12 13
5 (a) Inputs held in stock (where invoice is available)

5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available)

5 (c) Capital goods held in stock (where invoice available)

5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available)
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 119 of 134

* (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
Sr.
No.
Description Tax
payable
Paid through
Cash/ Credit
Ledger
Debit
entry no.
Amount of ITC paid
standard
CGST SGST UTGST IGST Cess
1 2 3 4 5 6 7 8 9
1. CGST Cash Ledger
Credit Ledger
2. SGST Cash Ledger
Credit Ledger
3. UTGST Cash Ledger
Credit Ledger
4. IGST
Cash Ledger
Credit Ledger
5. CESS Cash Ledger
Credit Ledger

5 (e) Capital goods held in stock (where invoice not available)

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 120 of 134
7. Verification

I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed there from.

Signature of authorized signatory _______________________________________
Name
_______________________________________
Designation/Status ____________________________
Date - dd/mm/yyyy

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 121 of 134
Form GST ITC-04
[See Rule – _______]

Details of goods/capital goods sent to job worker and received back
1. GSTIN -
2. (a) Legal name -
(b) Trade name, if any -
3. Details of inputs/capital goods sent for job-work
GSTIN /
Name of
job
worker if
unregiste
red
Challa
n no.
Challan
date
Goods
Receipt date
(In case of
direct
delivery to
Job-worker)
Place of
Supply
(State of
recipient
)
Descriptio
n
UQC Quantity Taxable
value
Type
of
goods
(Inputs
/capital
goods)
Amount of tax
CGST SGST UTGST IGST Cess
Rat
e
(%)
Am
t.
Rate
(%)
Amt
.
Rat
e
(%)
Am
t.
Rat
e
(%)
Am
t.
Amt.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 122 of 134
3A. Amendment of details of inputs/capital goods removed for job-work
Original details Revised details
GSTI
N /
Name
of Job
worke
r
Chall
an no.
Chall
an
date
GSTI
N /
Name
of Job
worker
Challa
n
No.
Challa
n
Date
Goods
Receipt
date in
case of
direct
delivery to
Job-
worker.
POS
(place of
Supply)
Descrip
tion
UQ
C
Quantit
y
Taxab
le
value
Type of
goods
(Inputs/
capital
goods)
Amount of tax
CGST SGST UTGS
T
IGST Cess
Rate
(%)
Am
t.
Ra
te
(%
)
A
mt
.
Ra
te
(
%
)
Ra
te
Amt
.
Rate
(%)
Amt.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 123 of 134
4. Details of inputs/capital goods received back from job worker or sent out from business place of job-work
GSTIN /
Name of
job
worker
Received
back/sent
out
directly
Original
challan
No.
Original
challan
date
Invoice
details in case
of sent out
directly
Description UQC Quantity Taxable
value
Type of
goods
(Inputs/
capital
goods)
Amount of tax
No. Date CGST SGST UTGST IGST Cess
Rate
(%)
Amt. Rate
(%)
Amt. Rate
(%)
Rate Rate
(%)
Amt. Amt.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 12 13 14 15

4A. Amendments of Details of inputs/capital goods received back or disposed of from business place of job-work

Receiv
ed
back/se
nt out
directly
Original details Revised Details Amount of tax involved on goods received
GSTIN /
Name of
job
worker
Chall
an no.
Chall
an
date
Chall
an no.
Chall
an
date
Invoice
Details in
case of sent
out Directly
Descriptio
n
UQC Quant
ity
Taxabl
e value
Type of
goods
(Inputs/
capital
goods)

CGST SGST UTGST IGST Cess
Rat
e
(%)
A
m
t.
Rat
e
(%)
A
m
t.
Rate
(%)
A
mt
.
Rat
e
(%)
A
mt
.
Amt.
No. Date
1 2 3 4 5 6 7 8 9 10 11 12 13 14 1
5
16 1
7
18 19 20 21 22

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 124 of 134
5. Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.

Signature
Place Name of Authorized Signatory ….……………………
Date Designation /Status……………………………………

GOODS AND SERVICES TAX RULES, 2017
COMPOSITION FORMS

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 126 of 134
List of Composition Formats
Sr. No. Form No. Description
1. GST CMP-01
Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
2. GST CMP-02
Intimation to pay tax under section 10 (composition levy)
(For persons registered under the Act)
3. GST CMP-03
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)
4. GST CMP-04
Intimation/Application for withdrawal from composition Levy

5. GST CMP-05 Notice for denial of option to pay tax under section 10
6. GST CMP-06 Reply to the notice to show cause
7. GST CMP-07
Order for acceptance / rejection of reply to show cause notice

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 127 of 134
Form GST CMP -01
[See Rule -----]

Intimation to pay tax under section 10 (composition levy)
(Only for persons registered under the existing law migrating on the appointed day)
1. GSTIN / Provisional ID
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person < Select from drop down>
(i) Manufacturers, other than manufacturers of such goods as
notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.

6. Financial Year from which composition scheme is opted 2017-18
7. Jurisdiction Centre State
8. Declaration –
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
payment of tax under section 10.
9. Verification
I ________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.

Signature of Authorized Signatory

Name
Place
Date Designation / Status

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 128 of 134
Form GST CMP -02
[See Rule----]
Intimation to pay tax under section 10 (composition levy)
(For persons registered under the Act)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business
5. Category of Registered Person < Select from drop down>.
(i) Manufacturers, other than manufacturers of such goods as
may be notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of
paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.

6. Financial Year from which composition scheme is opted
7. Jurisdiction Centre State
8. Declaration –
I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for
paying tax under section 10.
9. Verification
I ________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.

Signature of Authorized Signatory

Name
Place
Date Designation / Status

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 129 of 134
Form GST –CMP-03
[See Rule----]
Intimation of details of stock on date of opting for composition levy
(Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN
2. Legal name
3. Trade name, if any
4. Address of Principal Place of Business

5. Details of application filed to pay tax under
section 10
(i) Application reference number
(ARN)

(ii) Date of filing
6. Jurisdiction Centre State

7. Stock of purchases made from registered person under the existing law
Sr. No GSTIN/TIN Name of the
supplier
Bill/
Invoice
No.
Date Value of
Stock
VAT Centr
al
Excise
Service
Tax (if
applicabl
e)
Total
1 2 3 4 5 6 7 8 9 10
1
2
Total

8. Stock of purchases made from unregistered person under the existing law
Sr. No Name of the
Unregistere
d person
Address Bill/
Invoice
No
Date Value of
Stock
VAT Centr
al
Excise
Service
Tax (if
applicabl
e
Total
1 2 3 4 5 6 7 8 9
1
2
Total

9. Details of tax
paid
Amount
Debit entry no.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 130 of 134
10. Verification
I________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.

Signature of Authorized Signatory

Name
Place
Date Designation / Status

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 131 of 134
Form GST – CMP-04
[See Rule ------ ]

Intimation/Application for Withdrawal from Composition Levy

1. GSTIN
2. Legal name
3. Trade name, if any
4.Address of Principal Place of business
5. Category of Registered Person

(iv) Manufacturers, other than manufacturers
of such goods as may be notified by the
Government

(v) Suppliers making supplies referred to in
clause (b) of paragraph 6 of Schedule II

(vi) Any other supplier eligible for
composition levy.

6. Nature of Business
7. Date from which withdrawal from composition scheme is sought DD MM YYYY
8. Jurisdiction Centre State
9. Reasons for withdrawal from composition scheme
10. Verification
I________________________________________ hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and nothing
has been concealed therefrom.

Signature of Authorized Signatory

Name
Place
Date Designation / Status

Note – Stock statement may be furnished separately for availing input tax credit on the stock available on the date
preceding the date from which composition option is withdrawn in FORM GST ITC -01.

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 132 of 134
Form GST CMP- 05
[See Rule ------]

Reference No. << … >> << Date >>

GSTIN
Name
Address
Notice for denial of option to pay tax under section 10

Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and
restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny
the option to you to pay tax under the said section for the following reasons: -
1
2
3
….
You are hereby directed to furnish a reply to this notice within fifteen working days from the date of service of this
notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and
time, the case will be decided ex parte on the basis of available records and on merits

Signature

Name of Proper Officer
Designation
Jurisdiction

Place
Date

Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 133 of 134

Form GST CMP - 06
[See Rule ----]
Reply to the notice to show cause

1.
GSTIN
2.
Details of the show cause
notice

Reference no.
Date
3.
Legal name
4.
Trade name, if any
5.
Address of the Principal
Place of Business

6.
Reply to the notice

7.
List of documents uploaded
8.
Verification I __________________________________________ hereby
solemnly affirm and declare that the information given herein above
is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.

Signature of the Authorized Signatory

Date
Place

Note –
1. The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be
uploaded separately.
2. Supporting documents, if any, may be uploaded in PDF format.
Detailed Agenda Notes 2B - Agenda for 14th GSTCM
Page 134 of 134

Form GST CMP-07
[See Rule -------- ]

Reference No. << >> Date–

GSTIN
Name
Address

Application Reference No. (ARN) Date –

Order for acceptance / rejection of reply to show cause notice

This has reference to your reply dated ----- filed in response to the show cause notice issued vide reference no. -------
- dated ---------. Your reply has been examined and the same has been found to be satisfactory and, therefore, your
option to pay tax under composition scheme shall continue. The said show cause notice stands vacated.
or

This has reference to your reply dated ----- filed in response to the show cause notice issued vide reference no. -------
- dated ---------. Your reply has been examined and the same has not been found to be satisfactory and, therefore, your
option to pay tax under composition scheme is hereby denied with effect from << >>> for the following reasons:

<< text >>
or

You have not filed any reply to the show cause notice; or

You did not appear on the day fixed for hearing.

Therefore, your option to pay tax under composition scheme is hereby denied with effect from << date >> for the
following reasons:

<< Text >>

Signature
Date Name of Proper Officer
Place Designation
Jurisdiction

Detailed Agenda Notes 2B - Agenda for 14th GSTCM