Executive Summary:
This document contains two orders, the "Union Territory Goods and Services Tax Removal of Difficulties Order, 2017" and the "Central Goods and Services Tax Removal of Difficulties Order, 2017," both issued on October 13, 2017. Both orders clarify the eligibility criteria for the composition scheme under the Goods and Services Tax (GST) Act, specifically addressing the treatment of certain exempt services.
Key Points / Main Content:
Union Territory Goods and Services Tax Removal of Difficulties Order, 2017:
* This order addresses difficulties in applying Section 21 of the Union Territory Goods and Services Tax Act, 2017, in conjunction with Section 10 of the Central Goods and Services Tax Act, 2017.
* Eligibility for Composition Scheme: A person supplying goods and/or services as per clause (b) of paragraph 6 of Schedule II of the Central Goods and Services Tax Act, 2017, and also supplying exempt services (including extending deposits, loans, or advances where consideration is interest or discount) is NOT ineligible for the composition scheme under Section 10. This is contingent upon fulfilling all other specified conditions.
* Aggregate Turnover Calculation: When determining eligibility for the composition scheme, the value of supply of exempt services (including extending deposits, loans, or advances where consideration is interest or discount) will NOT be included in the aggregate turnover calculation.
Central Goods and Services Tax Removal of Difficulties Order, 2017:
* This order addresses difficulties in applying Section 10 of the Central Goods and Services Tax Act, 2017.
* Eligibility for Composition Scheme: A person supplying goods and/or services as per clause (b) of paragraph 6 of Schedule II of the Central Goods and Services Tax Act, and also supplying exempt services (including extending deposits, loans, or advances where consideration is interest or discount) is NOT ineligible for the composition scheme under Section 10, provided all other specified conditions are met.
* Aggregate Turnover Calculation: When determining eligibility for the composition scheme, the value of supply of exempt services (including extending deposits, loans, or advances where consideration is interest or discount) will NOT be included in the aggregate turnover calculation.
Impact Analysis:
Taxpayers Supplying Goods/Services and Exempt Services:
* Impact: Clarification on eligibility for the composition scheme. Specifically, such taxpayers are not automatically ineligible if they also supply certain exempt services.
* Action Required: Review their eligibility for the composition scheme under Section 10 of the Central Goods and Services Tax Act, 2017, considering the clarification regarding exempt services and aggregate turnover calculation.
Central Government:
* Impact: Exercising powers conferred by Section 26 and 172 of the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act, respectively, to remove difficulties in implementing the GST law.
* Action Required: Ensure the order is effectively communicated and implemented by relevant tax authorities.
Tax Authorities:
* Impact: Required to implement the clarification provided in the order when assessing eligibility for the composition scheme.
* Action Required: Adhere to the clarification provided in the order when assessing eligibility for the composition scheme.
Key Entities Referenced
New Delhi: Location where the order was issued.
Ministry of Finance: The ministry under which the Department of Revenue operates.
Department of Revenue: The department responsible for issuing the order related to GST.
Union Territory Goods and Services Tax Act, 2017: A law related to goods and services tax in Union Territories, referenced in the order.
Central Goods and Services Tax Act, 2017: A central law related to goods and services tax, referenced in the order.
Union Territory Goods and Services Tax Removal of Difficulties Order, 2017: An order issued to remove difficulties in implementing the Union Territory Goods and Services Tax Act.
Central Goods and Services Tax Removal of Difficulties Order, 2017: An order issued to remove difficulties in implementing the Central Goods and Services Tax Act.
Ruchi Bisht: Under Secretary who signed the order.
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PART II—Section 3—Sub-section (ii)
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((((ररररााााजजजज(cid:14)(cid:14)(cid:14)(cid:14)वववव ििििववववभभभभाााागगगग))))
आआआआददददेशेशेशेश
नई (cid:4)द(cid:6)ली, 13 अ(cid:9) तबू र, 2017
ससससघघंंघघंं ----रररराााा(cid:18)(cid:18)(cid:18)(cid:18)यययय (cid:19)(cid:19)(cid:19)(cid:19)(cid:7)(cid:7)ेे(cid:7)(cid:7)ेे ममममाााालललल एएएएवववव ंं ंंससससववेेववेे ााााककककरररर ((((कककक(cid:24)(cid:24)(cid:24)(cid:24)ठठठठननननााााईईईई ििििननननववववााााररररणणणण)))) आआआआददददशशेेशशेे ,,,, 2222000011117777
ससससं.ं.ं.ं. 00001111////2222000011117777---- ससससघघंंघघंं ----रररराााा(cid:18)(cid:18)(cid:18)(cid:18)यययय (cid:19)(cid:19)(cid:19)(cid:19)े(cid:7)े(cid:7)े(cid:7)े(cid:7) ककककरररर
ककककाााा....आआआआ.... 3333333322229999((((अअअअ))))....—जहाँ (cid:4)क संघ-रा(cid:21)य (cid:23)े(cid:25) माल एवं सेवाकर अिधिनयम, 2017 (2017 का 14) के (ावधान) को लागू करने
म+ क,ठनाई आई ह,ै जहां तक क0 इसका संबंध क+3ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12) क0 धारा 10 के साथ प,ठत
उ7 अिधिनयम क0 धारा 21 के (ावधान) से है;
अतः अब संघ-रा(cid:21)य (cid:23)े(cid:25) माल एवं सेवाकर अिधिनयम क0 धारा 26 के तहत (द9 शि7य) का (योग करते <ए क+3 सरकार, एतत्>ारा
िन?िलिखत आदशे देती ह,ै यथा
1. इस आदशे को संघ-रा(cid:21)य (cid:23)े(cid:25) माल एवं सेवाकर (क,ठनाई िनवारण) आदेश, 2017 कहा जाएगा।
2. क,ठनाइय) के िनवारण के िलए,—
(i) एतद्>ारा यह DपE (cid:4)कया जाता ह ै(cid:4)क य(cid:4)द कोई Fि7 (cid:4)कसी माल और/या क+3ीय माल एवं सेवाकर अिधिनयम, 2017 क0 अनुसूची II
के पैराIाफ 6 के उप-वा(cid:9)य (ख) म+ संदKभMत सेवाN क0 आपूKतM करता ह ैऔर ऐसी कोई छूट (ाS सेवाN क0 भी आपूKतM करता ह,ै िजनम+ वे
सेवाएं भी आती ह T जो(cid:4)क जमा, ऋण या अिIम के माUयम से दी जाती हT, जहा ं तक Vयाज या छूट (िडDकाउंट) के माUयम से (ितफल को
F7 (cid:4)कया जाता ह,ै तो ऐसा Fि7 उ7 अिधिनयम क0 धारा 10 के अंतगMत कXपोिजसन Dक0म का तब तक अपा(cid:25) नहY होगा जब तक (cid:4)क
इसम+ िविनZदEM अ[य सभी शत\ पूरी न होती ह) ।
(ii) आगे और भी यह DपE (cid:4)कया जाता ह ै (cid:4)क कXपोिजसन Dक0म के िलए उसक0 पा(cid:25)ता का िनधाMरण करने म+ उसके सकल कारोबार क0
गणना करने म+ (cid:4)कसी छूट (ाS सेवा क0 आपूKतM के मू(cid:6)य को, िजसम+ वे सेवाएं भी आती ह) जो(cid:4)क जमा, ऋण या अिIम के माUयम से दी
जाती ह Tजहां तक इसके (ितफल क0 अिभFि7 Vयाज या छूट (िडDकाउंट) के माUयम से <आ हो, शािमल नहY (cid:4)कया जाएगा ।
[फा. सं. 354/173/2017-टीआरयू]
]िच िबE, अवर सिचव
6244 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
ORDER
New Delhi, the 13th October, 2017
THE UNION TERRITORY GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
No. 01/2017-Union Territory Tax
S.O. 3329(E).—Whereas, difficulties have arisen in giving effect to the provisions of the Union Territory Goods
and Services Tax Act, 2017 (14 of 2017), in so far as it relates to the provisions of section 21 of the said Act read with
section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017);
Now, therefore, in exercise of the powers conferred by section 26 of the Union Territory Goods and Services Tax Act,
the Central Government, hereby makes the following Order, namely:—
1. This Order may be called the Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017.
2. For the removal of difficulties,—
(i) it is hereby clarified that if a person supplies goods and/or services referred to in clause (b) of paragraph 6 of
Schedule II of the Central Goods and Services Tax Act, 2017 and also supplies any exempt services, including services
by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or
discount, the said person shall not be ineligible for the composition scheme under section 10 of the said Act, subject to
the fulfilment of all other conditions specified therein.
(ii) it is further clarified that in computing his aggregate turnover in order to determine his eligibility for composition
scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so
far as the consideration is represented by way of interest or discount, shall not be taken into account.
[F. No. 354/173/2017-TRU]
RUCHI BISHT, Under Secy.
आआआआददददेशेशेशेश
नई (cid:4)द(cid:6)ली, 13 अ(cid:9) तबू र, 2017
कककक%%%%&&&&ीीीीयययय ममममाााालललल एएएएवववव ंं ंंससससववेेववेे ााााककककरररर ((((कककक(cid:24)(cid:24)(cid:24)(cid:24)ठठठठननननााााईईईई ििििननननववववााााररररणणणण)))) आआआआददददेशेशेशेश,,,, 2222000011117777
ससससं.ं.ं.ं. 00001111////2222000011117777---- कककक%%%%&&&&ीीीीयययय ककककरररर
ककककाााा....आआआआ.... 3333333333330000((((अअअअ))))....—जहाँ (cid:4)क क+3ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12), एति^मन प_ात िजसे उ7
अिधिनयम से संदKभMत (cid:4)कया गया ह,ै के (ावधान) को लागू करने म+ क,ठनाई आई ह,ै जहां तक क0 इसका संबंध उ7 अिधिनयम क0
धारा 10 के (ावधान) से है;
अतः अब क+3ीय माल एवं सेवाकर अिधिनयम क0 धारा 172 के तहत (द9 शि7य) का (योग करते <ए क+3 सरकार, प,रषद क0
िसफा,रश पर, एतत् >ारा िन?िलिखत आदशे देती ह,ै यथा
1. इस आदशे को क+3ीय माल एवं सेवाकर (क,ठनाई िनवारण) आदशे , 2017 कहा जाएगा।
2. क,ठनाइय) के िनवारण के िलए,—
(i) एतद्>ारा यह DपE (cid:4)कया जाता ह ै(cid:4)क य(cid:4)द कोई Fि7 (cid:4)कसी माल और/या क+3ीय माल एवं सेवाकर अिधिनयम, 2017 क0 अनुसूची II
के पैराIाफ 6 के उप-वा(cid:9)य (ख) म+ संदKभMत सेवाN क0 आपूKतM करता है और ऐसी कोई छूट (ाS सेवाN क0 भी आपूKतM करता ह,ै िजनम+ वे
सेवाएं भी आती ह T जो(cid:4)क जमा, ऋण या अिIम के माUयम से दी जाती हT, जहा ं तक Vयाज या छूट (िडDकाउंट) के माUयम से (ितफल को
F7 (cid:4)कया जाता ह,ै तो ऐसा Fि7 उ7 अिधिनयम क0 धारा 10 के अंतगMत कXपोिजसन Dक0म का तब तक अपा(cid:25) नहY होगा जब तक (cid:4)क
इसम+ िविनZदEM अ[य सभी शत\ पूरी न होती ह) ।
(ii) आगे और भी यह DपE (cid:4)कया जाता ह ै (cid:4)क कXपोिजसन Dक0म के िलए उसक0 पा(cid:25)ता का िनधाMरण करने म+ उसके सकल कारोबार क0
गणना करने म+ (cid:4)कसी छूट (ाS सेवा क0 आपूKतM के मू(cid:6)य को, िजसम+ वे सेवाए ं भी आती ह) जो(cid:4)क जमा, ऋण या अिIम के माUयम से दी
जाती ह Tजहां तक इसके (ितफल क0 अिभFि7 Vयाज या छूट (िडDकाउंट) के माUयम से <आ हो, शािमल नहY (cid:4)कया जाएगा।
[फा. सं. 354/173/2017-टीआरयू]
]िच िबE, अवर सिचव¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
ORDER
New Delhi, the 13th October, 2017
THE CENTRAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017
No. 01/2017-Central Tax
S.O. 3330(E).—Whereas, certain difficulties have arisen in giving effect to the provisions of the Central Goods
and Services Tax Act, 2017 (12 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the
provisions of section 10 of the said Act;
Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Central Government, on
recommendations of the Council, hereby makes the following Order, namely:—
1. This Order may be called the Central Goods and Services Tax (Removal of Difficulties) Order, 2017.
2. For the removal of difficulties,—
(i) it is hereby clarified that if a person supplies goods and/or services referred to in clause (b) of paragraph 6 of
Schedule II of the said Actand also supplies any exempt services including services by way of extending deposits, loans
or advances in so far as the consideration is represented by way of interest or discount, the said personshall not be
ineligible for the composition scheme under section 10 subject to the fulfilment of all other conditions specified therein.
(ii) it is further clarified that in computing his aggregate turnover in order to determine his eligibility for composition
scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so
far as the consideration is represented by way of interest or discount, shall not be taken into account.
[F. No. 354/173/2017-TRU]
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.