| Official Link | Act | Insta Link |
|---|---|---|
| Official Link | Finance Act 2020 | Insta Link |
| Official Link | Ctrl No | Date | Document No | Document Type | Document Category | Description | Topic | Sub Topic | Insta Link | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Official Link | 1 | 275 | 275 | 16-May-20 | 43/2020 | Notification | Central Tax | Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. | Giving effect to Certain provisions | Finance Act 2020 | Insta Link |
| Official Link | 2 | 276 | 276 | 24-Jun-20 | 49/2020 | Notification | Central Tax | Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. | Giving effect to Certain provisions | Finance Act 2020 | Insta Link |
| Official Link | 3 | 277 | 277 | 24-Jun-20 | 04/2020 | Notification | Integrated Tax | Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020. | Giving effect to Certain provisions | Finance Act 2020 | Insta Link |
Finance Act 2020
| Chapter | Section | Subsection/ Proviso/ Explanation | Refrence of Principal Act | Nature of Amendment | Notified with effect from | Relevant Notification | Section Heading | Name of the act | Particulars |
|---|---|---|---|---|---|---|---|---|---|
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 118 | NA | NA | NA | 30-Jun-20 | 49/2020-CT | Amendment of section 2 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 118 | NA | 2 | Substitution | 30-Jun-20 | 49/2020-CT | Amendment of section 2 | Central Goods and Services Tax | In section 2 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Goods and Services Tax Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:— “(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh;”. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 119 | NA | 10 | NA | Not available | Not available | Amendment of section 10 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 119 | NA | 10(2) | Insertion | Not available | Not available | Amendment of section 10 | Central Goods and Services Tax | In section 10 of the Central Goods and Services Tax Act, in sub-section (2), in clauses (b), (c) and (d), after the words “of goods”, the words “or services” shall be inserted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 120 | NA | 16 | NA | Not available | Not available | Amendment of section 16 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 120 | NA | 16(4) | Omission | Not available | Not available | Amendment of section 16 | Central Goods and Services Tax | In section 16 of the Central Goods and Services Tax Act, in sub-section (4), the words “invoice relating to such” shall be omitted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 121 | NA | NA | NA | Not available | Not available | Amendment of section 29 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 121 | NA | 29 | Substitution | Not available | Not available | Amendment of section 29 | Central Goods and Services Tax | In section 29 of the Central Goods and Services Tax Act, in sub-section (1), for clause (c), the following clause shall be substituted, namely:— “(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25:”. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 122 | NA | NA | NA | Not available | Not available | Amendment of section 30 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 122 | NA | Proviso to 30(1) | Substitution | Not available | Not available | Amendment of section 30 | Central Goods and Services Tax | In section 30 of the Central Goods and Services Tax Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely:— “Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,— (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).”. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 123 | NA | NA | NA | Not available | Not available | Amendment of section 31 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 123 | NA | 31 | Substitution | Not available | Not available | Amendment of section 31 | Central Goods and Services Tax | In section 31 of the Central Goods and Services Tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:— |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 123 | NA | Proviso to 31(2) | Substitution | Not available | Not available | Amendment of section 31 | Central Goods and Services Tax | “Provided that the Government may, on the recommendations of the Council, by notification,— (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which— (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued.”. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 124 | NA | NA | NA | Not available | Not available | Amendment of section 51 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 124 | NA | 51 | NA | Not available | Not available | Amendment of section 51 | Central Goods and Services Tax | In section 51 of the Central Goods and Services Tax Act,— |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 124 | NA | 51(3) | Substitution | Not available | Not available | Amendment of section 51 | Central Goods and Services Tax | (a) for sub-section (3), the following sub-section shall be substituted, namely:— “(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.”; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 124 | NA | 51(4) | Omission | Not available | Not available | Amendment of section 51 | Central Goods and Services Tax | (b) sub-section (4) shall be omitted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 125 | NA | NA | NA | 30-Jun-20 | 49/2020-CT | Amendment of section 109 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 125 | NA | 109 | NA | 30-Jun-20 | 49/2020-CT | Amendment of section 109 | Central Goods and Services Tax | In section 109 of the Central Goods and Services Tax Act, in sub-section (6),— |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 125 | NA | 109(6) | Omission | 30-Jun-20 | 49/2020-CT | Amendment of section 109 | Central Goods and Services Tax | (a) the words “except for the State of Jammu and Kashmir” shall be omitted; (b) the first proviso shall be omitted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 126 | NA | NA | NA | Not available | Not available | Amendment of section 122 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 126 | NA | 122 | Insertion | Not available | Not available | Amendment of section 122 | Central Goods and Services Tax | In section 122 of the Central Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely:— |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 126 | NA | 122(1A) | Insertion | Not available | Not available | Amendment of section 122 | Central Goods and Services Tax | “(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.”. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 127 | NA | NA | NA | Not available | Not available | Amendment of section 132 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 127 | NA | 132 | NA | Not available | Not available | Amendment of section 132 | Central Goods and Services Tax | In section 132 of the Central Goods and Services Tax Act, in sub-section (1),— |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 127 | NA | 132(1) | Substitution | Not available | Not available | Amendment of section 132 | Central Goods and Services Tax | (i) for the words “Whoever commits any of the following offences”, the words “Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences’’ shall be substituted; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 127 | NA | 132(1) | Substitution | Not available | Not available | Amendment of section 132 | Central Goods and Services Tax | (ii) for clause (c), the following clause shall be substituted, namely:— “(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;”; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 127 | NA | 132(1) | Omission | Not available | Not available | Amendment of section 132 | Central Goods and Services Tax | (iii) in clause (e), the words “, fraudulently avails input tax credit” shall be omitted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | NA | NA | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140 | NA | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | In section 140 of the Central Goods and Services Tax Act, with effect from the 1st day of July, 2017,— |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140(1) | Insertion | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | (a) in sub-section (1), after the words “existing law”, the words “within such time and” shall be inserted and shall be deemed to have been inserted; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140(2) | Insertion | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | (b) in sub-section (2), after the words “appointed day”, the words “within such time and” shall be inserted and shall be deemed to have been inserted; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140(3) | Substitution | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | (c) in sub-section (3), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140(5) | Substitution | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | (d) in sub-section (5), for the words “existing law”, the words “existing law, within such time and in such manner as may be prescribed” shall be substituted and shall be deemed to have been substituted; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140(6) | Substitution | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | (e) in sub-section (6), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140(7) | Substitution | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | (f) in sub-section (7), for the words “credit under this Act even if”, the words “credit under this Act, within such time and in such manner as may be prescribed, even if” shall be substituted and shall be deemed to have been substituted; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140(8) | Substitution | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | (g) in sub-section (8), for the words “in such manner”, the words “within such time and in such manner” shall be substituted and shall be deemed to have been substituted; |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 128 | NA | 140(9) | Substitution | 18-May-20 | 43/2020-CT | Amendment of section 140 | Central Goods and Services Tax | (h) in sub-section (9), for the words “credit can be reclaimed subject to”, the words “credit can be reclaimed within such time and in such manner as may be prescribed, subject to” shall be substituted and shall be deemed to have been substituted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 129 | NA | NA | NA | 30-Jun-20 | 49/2020-CT | Amendment of section 168 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 129 | NA | 168(2) | Substitution | 30-Jun-20 | 49/2020-CT | Amendment of section 168 | Central Goods and Services Tax | In section 168 of the Central Goods and Services Tax Act, in sub-section (2), for the words, brackets and figures “sub-section (5) of section 66, sub-section (1) of section 143”, the words, brackets and figures “sub-section (1) of section 143, except the second proviso thereof” shall be substituted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 130 | NA | NA | NA | 30-Jun-20 | 49/2020-CT | Amendment of section 172 | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 130 | NA | 172(1) | Substitution | 30-Jun-20 | 49/2020-CT | Amendment of section 172 | Central Goods and Services Tax | In section 172 of the Central Goods and Services Tax Act, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 131 | NA | NA | NA | Not available | Not available | Amendment to Schedule II | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 131 | NA | NA | Omission | Not available | Not available | Amendment to Schedule II | Central Goods and Services Tax | In Schedule II to the Central Goods and Services Tax Act, in paragraph 4, the words “whether or not for a consideration,” at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 132 | NA | NA | NA | Not available | Not available | Restrospective exemption from, or levy or collection of, central tax in certain cases | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 132 | 132(1) | NA | NA | Not available | Not available | Restrospective exemption from, or levy or collection of, central tax in certain cases | Central Goods and Services Tax | Notwithstanding anything contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 673(E), dated the 28th June, 2017, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017,— (i) no central tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive); (ii) central tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive). |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 132 | 132(2) | NA | NA | Not available | Not available | Restrospective exemption from, or levy or collection of, central tax in certain cases | Central Goods and Services Tax | No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 133 | NA | NA | NA | Not available | Not available | Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax Act | Central Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 133 | NA | NA | NA | Not available | Not available | Retrospective effect to notification issued under clause (ii) of proviso to sub-section (3) of section 54 of Central Goods and Services Tax Act | Central Goods and Services Tax | The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 708(E), dated the 30th September, 2019, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017, read with sub-section (2) of section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 134 | NA | NA | NA | 30-Jun-20 | 04/2020-IT | Amendment of section 25 | Integrated Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 134 | NA | 25(1) | Substitution | 30-Jun-20 | 04/2020-IT | Amendment of section 25 | Integrated Goods and Services Tax | In section 25 of the Integrated Goods and Services Tax Act, 2017, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 135 | 135 | NA | NA | Not available | Not available | Retrospective exemption from, or levy or collection of, integrated tax in certain cases | Integrated Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 135 | 135(1) | NA | NA | Not available | Not available | Retrospective exemption from, or levy or collection of, integrated tax in certain cases | Integrated Goods and Services Tax | Notwithstanding anything contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 666(E), dated the 28th June, 2017, issued by the Central Government, on the recommendations of the Council, in exercise of the power under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017,–– (i) no integrated tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive); (ii) integrated tax at the rate of twelve per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive). |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 135 | 135(2) | NA | NA | Not available | Not available | Retrospective exemption from, or levy or collection of, integrated tax in certain cases | Integrated Goods and Services Tax | No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 136 | NA | NA | NA | Not available | Not available | Amendment of section 1 | Union Territory Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 136 | NA | 1 | Substitution | Not available | Not available | Amendment of section 1 | Union Territory Goods and Services Tax | In section 1 of the Union Territory Goods and Services Tax Act, 2017 (hereinafter referred as the Union Territory Goods and Services Tax Act), in sub-section (2), for the words “Dadra and Nagar Haveli, Daman and Diu”, the words “Dadra and Nagar Haveli and Daman and Diu, Ladakh” shall be substituted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 137 | NA | NA | NA | Not available | Not available | Amendment of section 2 | Union Territory Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 137 | NA | 2 | Substitution | Not available | Not available | Amendment of section 2 | Union Territory Goods and Services Tax | In section 2 of the Union Territory Goods and Services Tax Act, in clause (8), for sub-clauses (iii) and (iv), the following sub-clauses shall be substituted, namely:— ‘‘(iii) Dadra and Nagar Haveli and Daman and Diu; (iv) Ladakh;”. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 138 | NA | NA | NA | Not available | Not available | Amendment of section 26 | Union Territory Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 138 | NA | 26 | Substitution | Not available | Not available | Amendment of section 26 | Union Territory Goods and Services Tax | In section 26 of the Union Territory Goods and Services Tax Act, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 139 | NA | NA | NA | Not available | Not available | Retrospective exemption from, or levy or collection of, Union territory tax in certain cases | Union Territory Goods and Services Tax | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 139 | 139 (1) | NA | NA | Not available | Not available | Retrospective exemption from, or levy or collection of, Union territory tax in certain cases | Union Territory Goods and Services Tax | Notwithstanding anything contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 710(E), dated the 28th June, 2017, issued by the Central Government, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017,— (i) no Union territory tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive); (ii) Union territory tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive). |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 139 | 139 (2) | NA | NA | Not available | Not available | Retrospective exemption from, or levy or collection of, Union territory tax in certain cases | Union Territory Goods and Services Tax | No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 140 | NA | NA | NA | Not available | Not available | Amendment of section 14 | Goods and Services Tax (Compensation to States) | NA |
| VAA-ADMINISTRATION OF RULES OF ORIGIN UNDER TRADE AGREEMENT | 140 | NA | 14(1) | Substitution | Not available | Not available | Amendment of section 14 | Goods and Services Tax (Compensation to States) | In section 14 of the Goods and Services Tax (Compensation to States) Act, 2017, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted. |