GST Notifications 1

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 451] NEW DELHI, MONDAY, JULY 31, 2023/ SHRAVANA 9, 194 5 CG-DL-E-31072023-247740 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 31st July, 2023 No. 31/2023 - Central Tax G.S.R. 574(E).—In pu rsuance of the powers conferred by sub -rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India , the Ministry of Finance (Department of Revenue) No. 27/2022 -Central Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 903(E), dated the 26th December, 2022, namely: - In the said notification, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall be inserted. [F. No. CBIC -20006/20/2023 -GST] ALOK KUMAR , Director Note: - The principal Notification No. 27/2022 - Central Tax, dated the 26th December, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 903(E), dated the 26th December, 2022 and was last amended, vide notification number 05/2023 – Central T ax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 248(E), dated the 31st March, 2023. NOTIFICATION New Delhi, the 31st July, 2023 No. 32/2023 – Central Tax G.S.R. 575(E).—In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby exempts the registered person whose aggregate turnover in the financial year 2022 -23 is up to two crore rupees, from filing annual return for the said financial year. [F. No. CBIC -20006/20/2023 -GST] ALOK KUMAR , Director NOTIFICATION New Delhi, the 31st July, 2023 No. 33/2023 – Central Tax G.S.R. 576(E).—In exercise of the powers conferred by section 158A of the Central Goods an d Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies “Account Aggregator” as the systems with which information may be shared by the common portal based on consent under Section 158A of the Central Goods and Services Tax Act, 2017 (12 of 2017). 2. This notification shall come into force with effect from the 1st day of October, 2023. Explanation: For the purpose of this notification, “Account Aggregator” means a non -financial banking company which undertakes the business of an Account Aggregator in accordance with the policy directions issued by the Reserve Bank of India under section 45JA of the Reserve Bank of Indi a Act, 1934 (2 of 1934) and defined as such in the Non -Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016. [F. No. CBIC -20006/20/2023 -GST] ALOK KUMAR , Director NOTIFICATION New Delhi, the 31st July, 2023 No. 34/2023 - Central Tax G.S.R. 577(E).—In exercise of the powers conferred by sub -section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) , the Central Government, on the recommendations of the Council, hereby specifies the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with the provisions of sub -section (1) of section 22 of the said Act, as the category of persons exempted from obtaining registration under the said Act, subject to the following conditions, namely: — (i) such persons shall n ot make any inter -State supply of goods; (ii) such persons shall not make supply of goods through electronic commerce operator in more than one State or Union territory; (iii) such persons shall be required to have a Permanent Account Number issued under t he Income Tax Act, 1961 (43 of 1961); (iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address o f their place of business and the State or Union territory in which such persons seek to make such supply, which shall be subjected to validation on the common portal; (v) such persons have been granted an enrolment number on the common portal on successfu l validation of the Permanent Account Number declared as per clause (iv); (vi) such persons shall not be granted more than one enrolment number in a State or Union territory; (vii) no supply of goods shall be made by such persons through electronic commerc e operator unless such persons have been granted an enrolment number on the common portal; and (viii) where such persons are subsequently granted registration under section 25 of the said Act, the enrolment number shall cease to be valid from the effective date of registration. 2. This notification shall come into force with effect from the 1st day of October, 2023. [F. No. CBIC -20006/20/2023 -GST] ALOK KUMAR , Director (1) (2) (3) 25. 3301 24 00 3301 25 10 3301 25 20 3301 25 30 3301 25 40 NOTIFICATION New Delhi, the 31st July, 2023 No. 01/2023 – Integrated Tax G.S.R. 578(E).—In In exercise of the powers conferred by sub -section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter referred to as the “said Act”), the Central Government on the recommendations of the Council, hereb y notifies all goods or services (except the goods specified in column (3) of the TABLE below) as the class of goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid: TABLE S.No Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 2106 90 20 Pan-masala 2. 2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 3. 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 4. 2401 30 00 Tobacco refuse, bearing a brand name 5. 2403 11 10 'Hookah' or 'gudaku' tobacco bearing a brand name 6. 2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 7. 2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 8. 2403 19 10 Smoking mixtures for pipes and cigarettes 9. 2403 19 90 Other smoking tobacco bearing a brand name 10. 2403 19 90 Other smoking tobacco not bearing a brand name 11. 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing a brand name 12 2403 99 10 Chewing tobacco (without lime tube) 13. 2403 99 10 Chewing tobacco (with lime tube) 14. 2403 99 10 Filter khaini 15. 2403 99 20 Preparations containing chewing tobacco 16. 2403 99 30 Jarda scented tobacco 17. 2403 99 40 Snuff 18. 2403 99 50 Preparations containing snuff 19. 2403 99 60 Tobacco extracts and essence bearing a brand name 20. 2403 99 60 Tobacco extracts and essence not bearing a brand Name 21. 2403 99 70 Cut tobacco 22. 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 23. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 24. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 25. 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40, 3301 25 90 Following essential oils other than those of citrus fruit namely: - (a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil (ex -mentha spicata), Water mint -oil (ex - mentha aquatic), Horsemint oil (ex -mentha sylvestries), Bergament oil (ex - mentha citrate), Mentha arvensis Explanation. - (i) In this Table, “tariff item”, “sub -heading”, “heading” and “chapter” shall mean respectively a tariff item, sub - heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interp retation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. (iii) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 2. This notification shall come into force with effect from the 1st day of October, 2023. [F. No. CBIC -20006/20/2023 -GST] ALOK KUMAR , Director Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, D elhi-110054.