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Date: 2017-10-23 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 1 of section 11 of the Central Goods and Services Tax Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: These notifications, issued by the Ministry of Finance on October 23, 2017, provide exemptions on central tax, integrated tax and union territory tax for registered suppliers making taxable goods to registered recipients for export. The exemptions are applicable on intra-state and inter-state supplies and are subject to specific conditions. These conditions must be met to avail the concessional tax rates of 0.05% or 0.1%. Key Points / Main Content: Tax Exemption Provisions: Central Tax: Exempts intra-state supply of taxable goods by a registered supplier to a registered recipient for export, from central tax exceeding 0.05%. Integrated Tax: Exempts inter-state supply of taxable goods by a registered supplier to a registered recipient for export, from integrated tax exceeding 0.1%. Union Territory Tax: Exempts intra-state supply of taxable goods by a registered supplier to a registered recipient for export, from union territory tax exceeding 0.05%. Conditions for Exemption: Tax Invoice: The registered supplier must supply goods to the registered recipient on a tax invoice. Export Timeline: The registered recipient must export the goods within 90 days from the date of the tax invoice. GSTIN and Invoice Details: The registered recipient must include the GSTIN of the registered supplier and the tax invoice number in the shipping bill or bill of export. Export Council Registration: The registered recipient must be registered with an Export Promotion Council or a Commodity Board recognized by the Department of Commerce. Order Placement: The registered recipient must place an order on the registered supplier at a concessional rate and provide a copy to the jurisdictional tax officer of the registered supplier. Goods Movement: Directly from the registered supplier to the Port, Inland Container Depot, Airport, or Land Customs Station; or directly to a registered warehouse before moving to the specified export locations. Aggregation of Supplies: If aggregating supplies from multiple registered suppliers, goods from each supplier must move to a registered warehouse before export. Warehouse Acknowledgment: For aggregated supplies, the registered recipient must endorse receipt of goods on the tax invoice and obtain acknowledgment from the warehouse operator. These documents must be provided to the registered supplier and their jurisdictional tax officer. Shipping Details: After export, the registered recipient must provide a copy of the shipping bill or bill of export containing GSTIN and tax invoice details, along with proof of export, to both the registered supplier and their jurisdictional tax officer. Ineligibility for Exemption: Failure to Export: The registered supplier is ineligible for the exemption if the registered recipient fails to export the goods within 90 days of the tax invoice date. Impact Analysis: Registered Suppliers: Impact: Benefit from a lower tax rate on goods supplied for export, potentially increasing sales and competitiveness. However, they need to ensure recipients comply with all conditions. Action Required: Ensure tax invoices are correctly issued, maintain records of recipient compliance, and be aware of the 90-day export timeline. Registered Recipients (Exporters): Impact: Benefit from reduced tax liability on goods procured for export, improving profitability. They must comply with all conditions to ensure suppliers remain eligible for the exemption. Action Required: Export goods within 90 days, accurately report GSTIN and invoice details, maintain required registrations, and provide necessary documentation to suppliers and tax officers. Tax Authorities: Impact: Need to administer and monitor compliance with the new exemption rules. Action Required: Enforce the conditions for exemption, verify documentation, and ensure timely export of goods.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: A law that concerns central taxes on goods and services. Integrated Goods and Services Tax Act, 2017: A law that concerns integrated taxes on goods and services. Union Territory Goods and Services Tax Act, 2017: A law that concerns union territory taxes on goods and services. Council: Refers to the Goods and Services Tax Council, a body that makes recommendations related to GST. Export Promotion Council: An organization that promotes exports from India. Department of Commerce: A department of the Indian government. Ministry of Finance: A ministry of the Indian government. New Delhi: The capital of India, where the notification was issued.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 870] ubZ fnYyh] lkseokj] vDrwcj 23] 2017@dkfrZd 1] 1939 No. 870] NEW DELHI, MONDAY, OCTOBER 23, 2017/KARTIKA 1, 1939 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय ((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग)))) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 23 अ(cid:10) तूबर, 2017 सससस..ंं..ंं 44440000////2222000011117777----कककक(cid:12)(cid:12)(cid:12)(cid:12)(cid:13)(cid:13)(cid:13)(cid:13)ीीीीयययय ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111333322220000((((अअअअ))))....————क(cid:14)(cid:15)ीय माल एव ं सेवाकर अिधिनयम, 2017 (2017 का 12) (एति!मन प#ात िजसे इस अिधसूचना म,(cid:14) उ( अिधिनयम के )प म(cid:14) संद*भत, (cid:4)कया गया ह)ै क0 धारा 11 क0 उपधारा (1) के तहत 1द2 शि(य4 का 1योग करत े 6ए, क(cid:14)(cid:15) सरकार इस बात स े संतु9 होन े पर (cid:4)क ऐसा करना जनिहत के िलए आव!यक ह,ै प<रषद क0 िसफा<रश4 के आधार पर िनया,त के िलए एक पंजीकृत 1ा@कता , को पंजीकृत आप*ू तक, ता, Aारा कर लगने योBय वCतुD (एति!मन प#ात िजस े इस अिधिनयम म (cid:14) उ( वCतुD के )प म (cid:14) संद*भत, (cid:4)कया गया ह)ै पर, राEय के भीतर आप*ू त , पर, उ( अिधिनयम क0 धारा 9 के तहत इन पर लगने वाल े क(cid:14)(cid:15)ीय कर िजसका 0.05 1ितशत क0 दर स े गणना क0 गई रािश स े अिधक ह,ै पर िनIिलिखत शतK के अLयधीन एततAारा छूट 1दान करता ह,ै नामत: (i) पंजीकृत आप*ू तक, ता,, पंजीकृत 1ा@कता, को टै(cid:10)स इनवॉयस पर वCतुD क0 आप*ू त ,करेगा; (ii) पंजीकृत 1ा@कता,, पंजीकृत-आपू*तक, ता, Aारा कर इनवाइस जारी (cid:4)कए जाने क0 तारीख स े 90 (cid:4)दन के भीतर उ( वCतुD का िनयात, करेगा; (iii) पंजीकृत 1ा@कता,, पंजीकृत आप*ू तक, ता, क0 माल एवं सवे ाकर क0 पहचान सQं या एवं उ( वCतुD के संबंध म (cid:14) पंजीकृत आपू*त,कता, Aारा जारी टै(cid:10)स इनवाइस संQया िशRपगं िबल अथवा िनया,त िबल, जैसा भी मामला हो, म (cid:14) दशा,येगा; (iv) पंजीकृत 1ा@कता ,का िनया,त सवं ध,न प<रषद अथवा वािणEय िवभाग Aारा माTयता 1ा@ (cid:4)कसी मद संबंधी बोड ,Aारा पंजीकरण (cid:4)कया जायेगा; (v) पंजीकृत 1ा@कता,, <रयायती दर पर वCतुए ं खरीदन ेके िलए पजं ीकृत आप*ू तक, ता , को आदशे जारी करेगा तथा इसक0 एक 1ित पंजीकृत आपू*तक, ता, के VेWािधकार 1ा@ कर अिधकारी को भी दगे ा; 6356 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (vi) पंजीकृत 1ा@कता,, पंजीकृत आपू*तक, ता ,के Cथान स ेउ( वCतुD को सीध—े (क) बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर जहां से उ( वCतुD का िनया,त (cid:4)कया जाना ह,ै ले जाएगा; या (ख) (cid:4)कसी पंजीकृत वेयर हाउस पर जहा ं से उ( वCतुD को बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर ले जाएगा जहा ंसे उ( वCतुD का िनया,त (cid:4)कया जाना ह ै। (vii) य(cid:4)द पजं ीकृत 1ाZकता,, कई पंजीकृत आपू*तक, ता,D से 1ा@ 6ई आपू*त, को सम(cid:4)े कत करके (cid:4)फर िनया,त करना चाहता ह ै तो 1[यके पंजीकृत आपू*तक, ता, क0 वCतुए,ँ पंजीकृत वेयर हाउस को िभजवाई जायेगी तथा समके न के प#ात पंजीकृत 1ा@कता , वCतुD को बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर ल े जायेगा जहां से उनका िनया,त (cid:4)कया जाएगा; (viii) इस मामले म (cid:14) शत , (vii) म(cid:14) बताई गई िCथित म,(cid:14) पंजीकृत 1ा@कता,, टै(cid:10)स इनवायस पर वCतुD क0 1ाि@ पृ]ा(cid:4)ं कत करेगा और वेयर हाउस आपरेटर स े पंजीकृत वेयर हाउस म (cid:14) वCतुD क0 1ाि@ क0 आवती 1ा@ करेगा तथा पृ]ा(cid:4)ं कत टै(cid:10)स इनवाइस और वेयर हाउस आपरेटर क0 पावती, पंजीकृत आप*ू तक, ता, को तथा ऐस े आप*ू तक, ता , के VेWािधकार 1ा@ कर अिधकारी को भी दगे ा; (ix) जब वCतुए ं िनयात, कर दी जाती ह_ तो पंजीकृत 1ा@कता, िशRपंग िबल अथवा िनया,त िबल िजसम (cid:14) जीएसटीआईएन का ‘यौरा और पंजीकृत आपू*त,कता , क0 टै(cid:10)स इनवाइस अ(cid:4)ं कत हो तथा इसके साथ ए(cid:10)सपोट, जनरल मनै ीफैCट का सुबूत या पंजीकृत आप*ू त,कता, को ओर ऐसे आप*ू तक, ता , के VेWािधकार 1ा@ टै(cid:10)स अिधकारी को दायर क0 गई िनया,त <रपोट, क0 1ित उपल‘ध करायगे ा। 2. य(cid:4)द पजं ीकृत 1ा@कता, उ( वCतु के िनया,त म (cid:14) कर बीजक के जारी होने के 90 (cid:4)दन4 के भीतर असफल रहता ह ै तो उ( संद*भत, छूट के िलए पंजीकृत आपू*त,कता ,पाW नहd होगा। [फा. सं. 354/117/2017-टीआरय ू(भाग III)] )िच िब9, अवर सिचव MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 23rd October, 2017 No. 40/2017-Central Tax (Rate) G.S.R. 1320(E).—In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent, subject to fulfilment of the following conditions, namely:— (i) the registered supplier shall supply the goods to the registered recipient on a tax invoice; (ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier; (iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier; (vi) the registered recipient shall move the said goods from place of registered supplier— (a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or (b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; (vii) if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported; (viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. 2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice. [F. No. 354/117/2017-TRU (Pt. III)] RUCHI BISHT, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 23 अ(cid:10) तूबर, 2017 सससस...ंं.ंं 44441111////2222000011117777----एएएएकककक(cid:20)(cid:20)(cid:20)(cid:20)ककककृृृृतततत ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111333322221111((((अअअअ))))....————एक0कृत माल और सेवाकर अिधिनयम, 2017 (2017 का 13) क0 धारा 6 क0 उपधारा (1) Aारा 1द[त शि(य4 का 1योग करत े 6ए, क(cid:14)(cid:15) सरकार इस बात से सतं ु9 होन ेपर (cid:4)क ऐसा करना जनिहत के िलए आव!यक ह,ै प<रषद क0 िसफा<रश4 के आधार पर िनयात, के िलए एक पजं ीकृत 1ा@कता, को पंजीकृत आप*ू तक, ता, Aारा कर लगने योBय वCतुD (एति!मन प#ात िजस े इस अिधिनयम म (cid:14) उ( वCतुD के )प म (cid:14) सदं *भ,त (cid:4)कया गया ह)ै पर, माल क0 अंतर-राEय आप*ू त , पर, उ( अिधिनयम क0 धारा 5 के तहत इन पर लगने वाल े एक0कृत कर िजसका 0.1 1ितशत क0 दर स े गणना क0 गई रािश से अिधक ह,ै पर िनIिलिखत शतK के अLयधीन एततAारा छूट 1दान करता ह,ै नामत: (i) पंजीकृत आप*ू तक, ता,, पंजीकृत 1ा@कता, को टै(cid:10)स इनवॉयस पर वCतुD क0 आप*ू त ,करेगा; (ii) पंजीकृत 1ा@कता,, पंजीकृत-आपू*तक, ता, Aारा कर इनवाइस जारी (cid:4)कए जाने क0 तारीख स े 90 (cid:4)दन के भीतर उ( वCतुD का िनयात, करेगा; (iii) पंजीकृत 1ा@कता,, पंजीकृत आप*ू तक, ता, क0 माल एवं सवे ाकर क0 पहचान सQं या एवं उ( वCतुD के संबंध म (cid:14) पंजीकृत आपू*त,कता, Aारा जारी टै(cid:10)स इनवाइस संQया िशRपगं िबल अथवा िनया,त िबल, जैसा भी मामला हो, म (cid:14) दशा,येगा; (iv) पंजीकृत 1ा@कता ,का िनया,त सवं ध,न प<रषद अथवा वािणEय िवभाग Aारा माTयता 1ा@ (cid:4)कसी मद संबंधी बोड ,Aारा पंजीकरण (cid:4)कया जायेगा;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (v) पंजीकृत 1ा@कता,, <रयायती दर पर वCतुए ं खरीदन ेके िलए पजं ीकृत आप*ू तक, ता , को आदशे जारी करेगा तथा इसक0 एक 1ित पंजीकृत आपू*तक, ता, के VेWािधकार 1ा@ कर अिधकारी को भी दगे ा; (vi) पंजीकृत 1ा@कता,, पंजीकृत आपू*तक, ता ,के Cथान स ेउ( वCतुD को सीध—े (क) बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर जहां से उ( वCतुD का िनया,त (cid:4)कया जाना ह,ै ले जाएगा; या (ख) (cid:4)कसी पंजीकृत वेयर हाउस पर जहां स े उ( वCतुD को बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर ले जाएगा जहां से उ( वCतुD का िनया,त (cid:4)कया जाना ह ै। (vii) य(cid:4)द पजं ीकृत 1ाZकता,, कई पंजीकृत आपू*तक, ता,D से 1ा@ 6ई आपू*त, को सम(cid:4)े कत करके (cid:4)फर िनया,त करना चाहता ह ै तो 1[यके पंजीकृत आपू*तक, ता, क0 वCतुए,ँ पंजीकृत वेयर हाउस को िभजवाई जायेगी तथा समके न के प#ात पंजीकृत 1ा@कता , वCतुD को बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर ल े जायेगा जहां से उनका िनया,त (cid:4)कया जाएगा; (viii) इस मामले म (cid:14) शत , (vii) म(cid:14) बताई गई िCथित म,(cid:14) पंजीकृत 1ा@कता,, टै(cid:10)स इनवायस पर वCतुD क0 1ाि@ पृ]ा(cid:4)ं कत करेगा और वेयर हाउस आपरेटर स े पंजीकृत वेयर हाउस म (cid:14) वCतुD क0 1ाि@ क0 आवती 1ा@ करेगा तथा पृ]ा(cid:4)ं कत टै(cid:10)स इनवाइस और वेयर हाउस आपरेटर क0 पावती, पंजीकृत आप*ू तक, ता, को तथा ऐस े आप*ू तक, ता , के VेWािधकार 1ा@ कर अिधकारी को भी दगे ा; (ix) जब वCतुए ं िनयात, कर दी जाती ह_ तो पंजीकृत 1ा@कता, िशRपंग िबल अथवा िनया,त िबल िजसम (cid:14) जीएसटीआईएन का ‘यौरा और पंजीकृत आपू*त,कता , क0 टै(cid:10)स इनवाइस अ(cid:4)ं कत हो तथा इसके साथ ए(cid:10)सपोट, जनरल मनै ीफैCट का सुबूत या पंजीकृत आप*ू त,कता, को ओर ऐसे आप*ू तक, ता , के VेWािधकार 1ा@ टै(cid:10)स अिधकारी को दायर क0 गई िनया,त <रपोट, क0 1ित उपल‘ध करायगे ा। 2. य(cid:4)द पजं ीकृत 1ा@कता, उ( वCतु के िनया,त म (cid:14) कर बीजक के जारी होने के 90 (cid:4)दन4 के भीतर असफल रहता ह ै तो उ( संद*भत, छूट के िलए पंजीकृत आपू*त,कता ,पाW नहd होगा। [फा. सं. 354/117/2017-टीआरय ू(भाग III)] )िच िब9, अवर सिचव NOTIFICATION New Delhi, the 23rd October, 2017 No. 41/2017-Integrated Tax (Rate) G.S.R. 1321(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a registered supplier to a registered recipient for export, from so much of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017), as is in excess of the amount calculated at the rate of 0.1 per cent., subject to fulfilment of the following conditions, namely:— (i) the registered supplier shall supply the goods to the registered recipient on a tax invoice; (ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier; (iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier; (vi) the registered recipient shall move the said goods from place of registered supplier— (a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or (b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; (vii) if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported; (viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. 2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice. [F. No. 354/117/2017-TRU (Pt. III)] RUCHI BISHT, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 23 अ(cid:10) तूबर, 2017 सससस...ंं.ंं 44440000////2222000011117777----ससससंघंघंघंघ रररराााा(cid:25)(cid:25)(cid:25)(cid:25)यय यय (cid:26)(cid:26)(cid:26)(cid:26)(cid:7)(cid:7)ेे(cid:7)(cid:7)ेे ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111333322222222((((अअअअ))))....————संघ राEय VेW माल और सेवाकर अिधिनयम, 2017 (2017 का 14) क0 धारा 8 क0 उपधारा (1) के तहत 1द2 शि(य4 का 1योग करते 6ए, क(cid:14)(cid:15) सरकार इस बात स े सतं ु9 होने पर (cid:4)क ऐसा करना जनिहत के िलए आव!यक ह,ै प<रषद क0 िसफा<रश4 के आधार पर िनयात, के िलए एक पंजीकृत 1ा@कता , को पंजीकृत आप*ू तक, ता , Aारा कर लगने योBय वCतुD (एति!मन प#ात िजसे इस अिधिनयम म(cid:14) उ( वCतुD के )प म (cid:14)संद*भत, (cid:4)कया गया ह)ै पर, राEय के भीतर आपू*त, पर, उ( अिधिनयम क0 धारा 7 के तहत इन पर लगन ेवाले संघ राE यVेW कर िजसका 0.05 1ितशत क0 दर स े गणना क0 गई रािश से अिधक ह,ै पर िनIिलिखत शतK के अLयधीन एततAारा छूट 1दान करता ह,ै नामत: (i) पंजीकृत आप*ू तक, ता,, पंजीकृत 1ा@कता, को टै(cid:10)स इनवॉयस पर वCतुD क0 आप*ू त ,करेगा; (ii) पंजीकृत 1ा@कता,, पंजीकृत-आपू*तक, ता, Aारा कर इनवाइस जारी (cid:4)कए जाने क0 तारीख स े 90 (cid:4)दन के भीतर उ( वCतुD का िनयात, करेगा; (iii) पंजीकृत 1ा@कता,, पंजीकृत आप*ू तक, ता, क0 माल एवं सवे ाकर क0 पहचान सQं या एवं उ( वCतुD के संबंध म (cid:14) पंजीकृत आपू*त,कता, Aारा जारी टै(cid:10)स इनवाइस संQया िशRपगं िबल अथवा िनया,त िबल, जैसा भी मामला हो, म (cid:14) दशा,येगा; (iv) पंजीकृत 1ा@कता ,का िनया,त सवं ध,न प<रषद अथवा वािणEय िवभाग Aारा माTयता 1ा@ (cid:4)कसी मद संबंधी बोड ,Aारा पंजीकरण (cid:4)कया जायेगा;6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (v) पंजीकृत 1ा@कता,, <रयायती दर पर वCतुए ं खरीदन ेके िलए पजं ीकृत आप*ू तक, ता , को आदशे जारी करेगा तथा इसक0 एक 1ित पंजीकृत आपू*तक, ता, के VेWािधकार 1ा@ कर अिधकारी को भी दगे ा; (vi) पंजीकृत 1ा@कता,, पंजीकृत आपू*तक, ता ,के Cथान स ेउ( वCतुD को सीध—े (क) बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर जहां से उ( वCतुD का िनया,त (cid:4)कया जाना ह,ै ले जाएगा; या (ख) (cid:4)कसी पंजीकृत वेयर हाउस पर जहां स े उ( वCतुD को बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर ले जाएगा जहां से उ( वCतुD का िनया,त (cid:4)कया जाना ह ै। (vii) य(cid:4)द पजं ीकृत 1ाZकता,, कई पंजीकृत आपू*तक, ता,D से 1ा@ 6ई आपू*त, को सम(cid:4)े कत करके (cid:4)फर िनया,त करना चाहता ह ै तो 1[यके पंजीकृत आपू*तक, ता, क0 वCतुए,ँ पंजीकृत वेयर हाउस को िभजवाई जायेगी तथा समके न के प#ात पंजीकृत 1ा@कता , वCतुD को बंदरगाह, इनलैXड कंटेनर िडपो, हवाई अYा अथवा लैXड कCटम Cटेशन पर ल े जायेगा जहां से उनका िनया,त (cid:4)कया जाएगा; (viii) इस मामले म (cid:14) शत , (vii) म(cid:14) बताई गई िCथित म,(cid:14) पंजीकृत 1ा@कता,, टै(cid:10)स इनवायस पर वCतुD क0 1ाि@ पृ]ा(cid:4)ं कत करेगा और वेयर हाउस आपरेटर स े पंजीकृत वेयर हाउस म (cid:14) वCतुD क0 1ाि@ क0 आवती 1ा@ करेगा तथा पृ]ा(cid:4)ं कत टै(cid:10)स इनवाइस और वेयर हाउस आपरेटर क0 पावती, पंजीकृत आप*ू तक, ता, को तथा ऐस े आप*ू तक, ता , के VेWािधकार 1ा@ कर अिधकारी को भी दगे ा; (ix) जब वCतुए ं िनयात, कर दी जाती ह_ तो पंजीकृत 1ा@कता, िशRपंग िबल अथवा िनया,त िबल िजसम (cid:14) जीएसटीआईएन का ‘यौरा और पंजीकृत आपू*त,कता , क0 टै(cid:10)स इनवाइस अ(cid:4)ं कत हो तथा इसके साथ ए(cid:10)सपोट, जनरल मनै ीफैCट का सुबूत या पंजीकृत आप*ू त,कता, को ओर ऐसे आप*ू तक, ता , के VेWािधकार 1ा@ टै(cid:10)स अिधकारी को दायर क0 गई िनया,त <रपोट, क0 1ित उपल‘ध करायगे ा। 2. य(cid:4)द पजं ीकृत 1ा@कता, उ( वCतु के िनया,त म (cid:14) कर बीजक के जारी होने के 90 (cid:4)दन4 के भीतर असफल रहता ह ै तो उ( संद*भत, छूट के िलए पंजीकृत आपू*त,कता ,पाW नहd होगा। [फा. सं. 354/117/2017-टीआरय ू(भाग III)] )िच िब9, अवर सिचव NOTIFICATION New Delhi, the 23rd October, 2017 No. 40/2017-Union Territory Tax (Rate) G.S.R. 1322(E).—In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a registered supplier to a registered recipient for export, from so much of the Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017), as is in excess of the amount calculated at the rate of 0.05 per cent., subject to fulfilment of the following conditions, namely:— (i) the registered supplier shall supply the goods to the registered recipient on a tax invoice; (ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier; (iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier; (vi) the registered recipient shall move the said goods from place of registered supplier – (a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or (b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; (vii) if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported; (viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. 2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice. [F. No. 354/117/2017-TRU (Pt. III)] RUCHI BISHT, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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