**Summary:**
This document outlines the Goods and Services Tax (GST) Compensation to States Amendment Ordinance, 2017, No. 5 of 2017, promulgated by the President of India on September 2, 2017. The ordinance amends the Goods and Services Tax Compensation to States Act, 2017. The key amendment involves revisions to the Schedule of the Act, specifically concerning motor vehicles for the transport of not more than thirteen persons, including the driver. A new serial number, 4A, is inserted with the specified Harmonized System (HS) codes (8702 10, 8702 20, 8702 30 or 8702 90) and a compensation rate of twenty-five per cent. ad valorem. Additionally, the compensation rate against serial number 5 is revised to twenty-five per cent. ad valorem. The ordinance came into force immediately upon promulgation. The responsible authority is the Legislative Department, Ministry of Law and Justice, Government of India. The document was uploaded by the General Manager, Government of India Press, Minto Road, New Delhi and published by the Controller of Publications, Delhi.
Key Entities Referenced
Ministry of Law and Justice: The Indian government ministry responsible for legal affairs, legislative drafting, and administration of justice.
Goods and Services Tax Compensation to States Amendment Ordinance, 2017: An Indian ordinance amending the Goods and Services Tax Compensation to States Act.
President of India: The Head of State of the Republic of India, who promulgated the ordinance.
Constitution of India: The supreme law of India, specifically referencing article 123 which pertains to the President's power to promulgate ordinances during parliamentary recess.
Goods and Services Tax Compensation to States Act, 2017: An Indian Act which the ordinance amends.
Parliament: The legislative body of the Republic of India.
New Delhi: The capital of India.
Ram Nath Kovind: The President of India who promulgated the ordinance.
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 2nd September, 2017/Bhadra 11, 1939 (Saka)
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES)
AMENDMENT ORDINANCE, 2017
NO. 5 OF 2017
Promulgated by the President in the Sixty-eighth Year of the Republic of India.
An Ordinance to amend the Goods and Services Tax (Compensation to States) Act,
2017.
WHEREAS Parliament is not in session and the President is satisfied that the
circumstances exist which render it necessary for him to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the
Constitution, the President is pleased to promulgate the following Ordinance:
1. (1) This Ordinance may be called the Goods and Services Tax (Compensation to Short title
States) Amendment Ordinance, 2017. and
commencement.
(2) It shall come into force at once.2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. 1]
Amendment 2. (1) In the Goods and Services Tax (Compensation to States) Act, 2017, in the 13 of 2017.
to Schedule. Schedule,—
(i) after serial number 4 and the entries relating thereto, the following serial
number shall be inserted, namely:—
(1) (2) (3) (4)
“4A Motor vehicles for the transport of 8702 10, 8702 Twenty-five
not more than thirteen persons, 20, 8702 30 or per cent. ad
including the driver. 8702 90 valorem.”;
(ii) against serial number 5, for the entry in column (4), the entry “Twenty-five
per cent. ad valorem” shall be substituted.
RAM NATH KOVIND,
President.
————
DR. G. NARAYANA RAJU,
Secretary to the Govt. of India.
UPLOADED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
GMGIPMRND—2204GI(S3)—02-09-2017.